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%
Green Tax Surcharge — effective 1 Jul 2026, 0%–4% of CIF by engine cc
Enter values to calculate
FOB value and exchange rate required.
Import Duty
20% of CIF
NAC Levy
5–10% of CIF
Green Tax
0–4% of CIF
VAT
7.5% of base
Nigeria customs duty on vehicles is charged under HS Code 8703. As of the 2026 Fiscal Policy Measures (effective 1 July 2026), the National Automotive Council levy was halved and a new Green Tax Surcharge was introduced for higher-engine vehicles.
Import Duty
20%
of CIF Value
NAC Levy
5–10%
of CIF — used/new
Green Tax
0–4%
of CIF — by engine cc
FOB Levy
4%
of FOB Value
VAT
7.5%
of CIF + Duty + NAC + Green Tax
Nigeria's car import duty calculator follows a formula based on CIF (Cost, Insurance, Freight) value. The Nigeria Customs Service (NCS) charges a 20% import duty on the CIF value, plus a National Automotive Council (NAC) levy of 5% for used Tokunbo vehicles or 10% for new (halved from 15%/20% under the 2026 Fiscal Policy Measures effective 1 July 2026), a 4% FOB levy, a new Green Tax Surcharge of 0–4% based on engine size, and 7.5% VAT on the combined base — an effective customs charge of roughly 35–45% of CIF value for most vehicles, higher for large-engine cars subject to the top Green Tax bracket.
Electric vehicles and mass transit buses are fully exempt from both the Green Tax and standard import duties under the same policy — a meaningful consideration if you're importing an EV.
For popular Tokunbo models like Toyota Camry, Honda CR-V, or Lexus RX350, total import charges including clearing typically add 45–60% 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 halved and a new Green Tax Surcharge introduced effective 1 July 2026, and rates have shifted before and can shift again.
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, Green Tax, FOB levy, and VAT. The VAT on imported cars compounds on CIF + duty + NAC + Green Tax, not on CIF alone.
Used passenger vehicles (Tokunbo) attract 20% import duty + 5% NAC levy + 4% FOB levy + 7.5% VAT — an effective total of roughly 35–40% of CIF value, plus 2–4% more if the Green Tax Surcharge applies (engines 2,000cc and above).
A new environmental levy effective 1 July 2026 under the 2026 Fiscal Policy Measures. Vehicles under 2,000cc are exempt; 2,000–3,999cc pay 2% of CIF; 4,000cc and above pay 4% of CIF. Electric vehicles and mass transit buses are fully exempt.
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.
Clearing cost = customs duty/taxes (roughly 35–45% of CIF, more for large-engine vehicles) plus terminal handling, shipping line release, and agent fees, which usually add ₦300,000–₦800,000 depending on vehicle size and how long it sits at the port.
Adaeze got a $9,500 FOB quote on a 2018 Toyota Camry, with freight and insurance adding about $1,200 — a CIF of roughly $10,700. At July 2026 rates: 20% import duty (~$2,140), 5% NAC levy (~$535), the Camry's 2.5L engine falls in the 2,000–3,999cc bracket so 2% Green Tax applies (~$214), a 4% FOB levy on the FOB value (~$380), then 7.5% VAT on CIF + duty + NAC + Green Tax (~$1,019). Total statutory charges came to roughly $4,288 — about 40% of CIF — before clearing agent and terminal fees. Having that full breakdown, rather than a rough "40% of the car price" estimate, let her budget accurately before committing to the purchase.
Reviewed by Joshua Victor, Founder. Duty rates and clearing process checked against real vehicle sourcing and clearing experience.