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Current rates & sources
The whole stack, in one table: every charge the calculator applies, what it is charged on, where the figure comes from, and how sure we are. Two entries are marked as open questions — they are printed here as open, because a rate table that hides its doubts is how this niche got into its current state.
Headline: under the 2026 Fiscal Policy Measures (circular of 1 April 2026, Federal Ministry of Finance), a fully built passenger car carries a total effective tariff of 40% of CIF, down from 70% in the 2015 policy. The assessed duty line inside that total is the ECOWAS CET rate of 20%. What makes up the rest of any individual bill is the table below — checked 12 November 2026.
| Charge | Rate | Charged on | Status |
|---|---|---|---|
| Import duty (HS 8703) | 20% | CIF | SETTLED |
| NAC levy — used (tokunbo) | 5% (was 15%) | CIF | SETTLED |
| NAC levy — brand new | 10% (was 20%) | CIF | REPORTED |
| Green Tax Surcharge | 0% / 2% / 4% by engine size | CIF | SETTLED |
| Surcharge | 7% | The duty amount | SETTLED |
| ETLS (ECOWAS levy) | 0.5% | CIF | SETTLED |
| FOB levy | 4% | FOB | CONTESTED |
| CISS | 1% — old band only | FOB | SETTLED — dead |
| VAT | 8% | The duty-paid value | Rate SETTLED; base composition UNVERIFIED |
The open question: the 40% and the IAT
The Gazette expresses the fully built car total as 40% of CIF made up of the CET duty plus an Import Adjustment Tax / Supplementary Protection Measure. Whether a separate IAT line is charged at the port on top of the 20% duty could not be pinned down — reporting of the stack importers actually paid after July 2026 (duty, NAC levy, Green Tax) implies it is not charged as its own line. This calculator therefore prices it at zero and says so openly; if the Gazette annex is sighted and shows a separate line, this row changes and every worked example is recomputed.
Our status, plainly: UNVERIFIED. We attempted to read the Gazette annex and the Customs tariff table for the HS 8703 lines directly before launch; neither was reachable in a readable form from our environment, so this row rests on the circular as reported and on the stacks importers were actually charged after July 2026. If the annex surfaces and shows a separately charged IAT line, this page changes, the calculator's data changes, and every worked example is recomputed — the rates are data in the calculator, not fixtures. The methodology page sets out the attempt and the reasoning in full.
Not charges, but part of the bill
Customs valuation. Customs values an imported car on its VIN Valuation table (make, version and year), not on the buyer's invoice. Assessments 20–50% above the invoice value are widely reported. The uplift slider on the calculator exists so this can be tested before money is committed.
Port, terminal and agent charges. Terminal handling, shipping-line release and a clearing agent's fee together commonly run to about ₦300,000–₦800,000 per car at Lagos ports. These are market charges, not government tariffs: every figure is editable, and none of them is ever counted inside the customs total. Commonly about ₦300,000–₦800,000 per car at Lagos ports (Clearing-agent and importer guides researched 12 November 2026 (Lagos ports: Apapa, Tin Can Island, PTML)).
Electric cars. Fully electric cars are reported exempt from duty, the NAC levy and the Green Tax, with VAT waived where an exemption certificate is held. Electric cars reported at $100,000 and above fall outside the scheme. The exemption is certificate-conditional: the saving shows on the result together with this condition, never on its own. Hybrid cars are not exempt — they are priced by engine size like petrol and diesel cars. Status: REPORTED.
Vehicle age. Current reporting conflicts: a 12-year limit on the import prohibition list (cars from 2014 for 2026) against guides claiming no age limit is enforced. The guides explain both positions with their sources; the calculator does not enforce an age rule. Status: UNVERIFIED.
The regime dates
Before 1 April 2026 — the 2023 measures as applied: duty 20%, NAC levy 15% used / 20% new, the engine levy under its former Import Adjustment Tax name (same 0 / 2 / 4% bands), surcharge, ETLS, CISS 1% of FOB, VAT. 1 April – 30 June 2026 — the new tariff position in force (90-day grace for pre-April Form M at the old rates), NAC and Green Tax not yet commenced. From 1 July 2026 — the full stack in the table above. The comparator prices all of this on one car.