How much will it cost to import that car into Nigeria?
Free car import duty calculator for Nigeria. Enter your FOB value, freight, and exchange rate to get a full itemised breakdown — customs duty, NAC levy, FOB levy, VAT, and total cost of importing a car to Nigeria.
Estimate only. Final duty is determined by NCS assessed value and the exchange rate on your Form M date. NCS often values cars 20–50% above invoice. Always verify with a licensed clearing agent.
Purchase price excl. freight
$800–$2,500 typical
Default 0.75%
Enter values to calculate
FOB value and exchange rate required.
Import Duty
20% of CIF
NAC Levy
15% of CIF
FOB Levy
4% of FOB
VAT
7.5% of base
Nigeria customs duty on vehicles is charged under HS Code 8703. The four levies below apply to every Tokunbo and new car imported through Nigerian ports.
Import Duty
20%
of CIF Value
NAC Levy
15%
of CIF — used cars
FOB Levy
4%
of FOB Value
VAT
7.5%
of CIF + Duty + NAC
Nigeria's car import duty calculator follows a four-step formula based on CIF (Cost, Insurance, Freight) value. The Nigeria Customs Service (NCS) charges a 20% import duty on the CIF value, plus a 15% NAC levy for used Tokunbo vehicles, a 4% FOB levy, and 7.5% VAT on the combined base — an effective customs duty on vehicles of approximately 42–49% of CIF.
For popular Tokunbo models like Toyota Camry, Honda CR-V, or Lexus RX350, total import charges including clearing typically add 55–70% to the vehicle's overseas purchase price by the time it is on Nigerian soil.
Three variables make car import tax in Nigeria difficult to predict. First, the exchange rate — NCS uses the rate on the Form M date, not when you bought the car. In 2024, naira depreciation doubled the duty cost overnight for many importers.
Second, NCS assessed value — Customs routinely overrides your declared CIF with a higher internal valuation, sometimes 20–50% above your invoice. Third, policy changes — the NAC levy was adjusted in 2023–2024 and the FOB levy was reinstated in 2025.
In Nigerian usage, "car import tax," "customs duty on vehicles," and "car import charges" are often used interchangeably. Technically, import duty is the specific 20% tariff on CIF under HS 8703. Customs duty on vehicles covers all NCS-levied charges — import duty, NAC levy, FOB levy, and VAT. The VAT on imported cars compounds on CIF + duty + NAC, not on CIF alone.
Used passenger vehicles (Tokunbo) attract 20% import duty + 15% NAC levy + 4% FOB levy + 7.5% VAT — an effective total of approximately 42–49% of CIF value.
The dutiable value is the CIF (Cost + Insurance + Freight) as assessed by NCS — which may exceed your invoice if NCS uses their internal database valuation.
The general NCS policy restricts importation of vehicles older than 12 years. Vehicles exceeding this age may face seizure or require special permits.