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Nigeria car import duty calculator
The full charge stack for a car coming into Nigeria — priced under the regime your Form M date actually falls in, with a source printed under every line and the customs-valuation uplift built in as a slider, not a surprise.
The stack, in one paragraph: duty 20% of CIF · NAC levy 5% used / 10% new (reported) · Green Tax 0 / 2 / 4% by engine size · surcharge 7% of the duty · ETLS 0.5% · FOB levy 4% of FOB (contested) · VAT 7.5% on the duty-paid value. Before 1 April 2026 the NAC levy stood at 15% / 20%, the engine levy ran under its former name, and CISS — not the FOB levy — was charged. The date field below picks the right one.
Work out the duty on your car
The reported exemption is for fully electric cars only — hybrids are priced by engine size.
The actual displacement, not the badge: a car badged “4.0” can displace 3,982cc and sits in the lower band. Check the VIN plate or the maker's specification.
The date picks the regime.
Use the rate on your Form M — Customs converts at the official rate applied on the assessment, not at a rate fetched from the internet. For a pre-purchase estimate, use your bank's current rate.
Cost + insurance + freight, in naira — the figure an agent quotes you is usually this one.
The car's price alone, in naira — two charges (the FOB levy, and CISS in the old band) are worked out on it.
Customs values your car on its VIN Valuation table, often above your invoice — uplifts of 20–50% are widely reported. Test +20% or more before you commit.
Worked example — a small tokunbo, priced today
A used petrol car of 1,490cc, CIF ₦8,000,000, FOB ₦6,800,000, Form M dated after 1 July 2026, FOB levy included: duty ₦1,600,000 · NAC levy ₦400,000 · Green Tax ₦0 (under 2,000cc) · surcharge ₦112,000 · ETLS ₦40,000 · FOB levy ₦272,000 · VAT ₦761,400. Customs total ₦3,185,400 — 39.8% of the CIF. Add ₦500,000 of port-side charges and the landed total is ₦11,685,400. Run it above: used, petrol, 1,490cc, CIF ₦8,000,000 and FOB ₦6,800,000 in the naira view.
Worked example — the uplift, tested before it happens
The same car, with the valuation slider at +20%: assessed CIF ₦9,600,000, assessed FOB ₦8,160,000 — and because every charge in the stack is a percentage of the assessed value, the customs total scales by exactly the same fifth, to ₦3,822,480. That proportionality is the point of the slider: if Customs values your car 20% above your invoice, your bill is 20% above the invoice-based estimate, and it is far better to know that before the car ships. The valuation guide explains the table behind it.
Questions
How much is the duty on a car imported into Nigeria in 2026?
On the stack in force from 1 July 2026: import duty 20% of the CIF value, the NAC levy at 5% for a used car (10% reported for a new one), the Green Tax Surcharge at 0%, 2% or 4% of CIF depending on engine size, a surcharge of 7% of the duty, the ETLS at 0.5% of CIF, the 4% FOB levy where it is charged, and VAT at 7.5% on the duty-paid value. On a mid-size used car the whole bill comes to roughly 42% of the CIF. Your Form M date decides the regime — cars priced before April 2026 sit under the older stack.
Why does the calculator ask for an exchange rate instead of using today’s rate?
Because Customs converts your car’s value at the official rate applied on your Form M and assessment — not at a rate fetched from the internet on the day you happen to calculate. Entering the rate on your own paperwork is the only version of the number that matches what you will actually be charged. For a car you have not bought yet, use your bank’s current rate as the estimate.
What is the valuation uplift, and why is there a slider for it?
Customs values an imported car on its VIN Valuation table, by make, version and year — not on your invoice. Where the table value is above your invoice, every percentage charge is worked out on the higher value. Uplifts of 20–50% over invoice are widely reported, so the slider lets you test what a +20% or +30% assessment does to the total before you ship the car.
Is the 4% FOB levy actually being collected?
Its status is contested. The levy replaced the old 1% CISS charge under the Nigeria Customs Service Act 2023; collection began in August 2025, was suspended by a Finance Ministry directive that September, and later enforcement has been alleged, with October 2026 guides listing it as charged but unconfirmed. The calculator includes it by default, prints this status on the result, and lets you switch it off — confirm with your clearing agent which position your assessment takes.
Does this calculator give me the exact amount I will pay?
No — it gives you the stack worked out on the published rates, which is the figure to budget and to check an agent’s quote against. The binding figure is the assessment the Nigeria Customs Service issues on its own valuation of your car. If an assessment differs from the estimate here, the difference is almost always the valuation, which is what the uplift slider is for.