What is the import duty on cars in Nigeria?

Nigeria charges a 20% import duty on the CIF (Cost, Insurance, Freight) value of vehicles. On top of this, there is a 7% surcharge on the duty, a 4% CISS levy on the FOB value, a NAC levy of 15% (used) or 20% (new), and 7.5% VAT on the aggregate. Total effective charges often exceed 50% of the car's CIF value.

Can I import a car older than 12 years into Nigeria?

No. Nigeria's Customs regulations prohibit the importation of vehicles that are more than 12 years old from their year of manufacture. A 2013 model year car can no longer be imported as of 2026. Always verify the year of manufacture before purchasing abroad.

What is a Tokunbo car?

Tokunbo is a Yoruba word meaning 'from overseas'. In Nigerian usage it refers to a used, foreign-used vehicle imported into Nigeria — typically from the USA, UK, Canada, or Belgium. Tokunbo cars are subject to the 15% NAC levy (vs 20% for new vehicles).

What exchange rate is used for calculating import duty?

The Nigeria Customs Service (NCS) uses its own published exchange rate, which is updated periodically and is generally close to the official CBN rate. As of early 2026 the rate is around ₦1,580–₦1,650 per US dollar. Always confirm the current NCS rate before finalising your calculation.

CISS stands for Comprehensive Import Supervision Scheme. It is a 1% levy on the FOB value of imports managed by inspection companies on behalf of the Nigerian government. However, for vehicles the effective rate applied by Customs is 4% of FOB value.

Car Import Duty Calculator

Calculate the full cost of importing a car into Nigeria — customs duty, CISS, NAC levy, surcharge and VAT included.

Vehicle Details

Car Value (USD)

USD / NGN Exchange Rate

₦

Vehicle Type

Condition

Total Landed Cost

₦21,195,904

CIF Value (car + freight + insurance)

₦14,080,000

Import Duty (20% of CIF)

₦2,816,000

Surcharge (7% of duty)

₦197,120

CISS Levy (4% of FOB)

₦512,000

NAC Levy (15% of CIF)

₦2,112,000

VAT (7.5% on aggregate)

₦1,478,784

Total Clearing Cost

₦7,115,904

Duty as % of CIF

50.5%

How to Use This Calculator

Calculate Duty Tab

Enter the car's value in USD (what you paid or the declared value), the current USD/NGN exchange rate (check the CBN or Customs rate), select the vehicle type and whether the car is used (Tokunbo) or new. The calculator instantly shows every charge broken down, plus the total clearing cost and total landed cost.

Compare Cars Tab

Enter two different car values to see the full cost difference side by side. Useful when deciding between a cheaper lower-spec car and a pricier higher-spec option — the landed cost difference is often smaller than expected.

The Charges Explained

CIF Value = FOB Value × 1.10 (freight + insurance added) Import Duty = CIF × 20% Surcharge = Import Duty × 7% CISS Levy = FOB × 4% NAC Levy = CIF × 15% (used) or CIF × 20% (new) VAT Base = CIF + Import Duty + Surcharge + CISS + NAC VAT = VAT Base × 7.5% Total Clearing = Import Duty + Surcharge + CISS + NAC + VAT Landed Cost = CIF + Total Clearing

CIF Value: Cost, Insurance, Freight — the car's value including shipping and insurance to a Nigerian port. About 10% is added to the FOB value.
Import Duty (20%): The principal tariff charged by Nigeria Customs Service on all personal vehicles.
Surcharge (7%): A levy on the import duty itself, added to the total payable to Customs.
CISS Levy (4%): Comprehensive Import Supervision Scheme charge on the FOB value.
NAC Levy: Nigerian Automotive Council levy — 15% for used vehicles, 20% for new — charged on CIF value.
VAT (7.5%): Charged on the CIF value plus all levies above.

Example

Scenario: Tunde imports a used 2019 Toyota Camry valued at $8,000

Car value (FOB)$8,000 = ₦12,800,000

CIF value (+10%)₦14,080,000

Import duty (20%)₦2,816,000

Surcharge (7%)₦197,120

CISS levy (4% FOB)₦512,000

NAC levy (15% CIF)₦2,112,000

VAT (7.5%)₦1,430,856

Total clearing cost≈ ₦7,067,976

Total landed cost≈ ₦21,147,976

The effective clearing charges amount to about 50% of the CIF value. Budget carefully — many buyers underestimate port charges.

Tokunbo Import Process

Importing a Tokunbo (foreign-used) car into Nigeria involves several steps:

Purchase abroad: Typically from auctions in the USA (Copart, IAAI), Canada, or UK dealerships.
Shipping: Arrange shipping via a freight forwarder to Apapa (Lagos) or Tin Can Island port. Takes 4–8 weeks from the US.
Pre-arrival documentation: Form M, Combined Certificate of Value and Origin (CCVO), Bill of Lading.
Customs clearance: Your clearing agent files entries, pays duties and levies to the Nigeria Customs Service.
Port inspection: Physical inspection and valuation by Customs officers.
Release and delivery: Once all charges are paid, the vehicle is released. Budget extra for port storage if there are delays.

12-Year Age Limit: Nigeria bans importation of vehicles older than 12 years. In 2026, this means no vehicle manufactured before 2014 can be legally imported. Always confirm the manufacturing year — not model year — before buying.

FAQ

This calculator uses official NCS duty rates as at 2026. Actual charges may vary slightly based on the Customs valuation of your specific vehicle (they may use a higher value than what you paid), the current NCS exchange rate, and any additional port charges or agent fees. Always get a quote from a licensed clearing agent before committing to a purchase.

Sedans attract the same base rate (20%) as SUVs for personal import. The key variable is the declared CIF value. Economy sedans with lower declared values attract lower absolute charges. SUVs and trucks may attract additional scrutiny on value declarations at the port.

No — duty rates are set by law and are non-negotiable. However, the Customs valuation of your car can sometimes be disputed if you have clear documentation of the actual purchase price. Use Form M and proper invoices to support your declared value.

Underdeclaration is a serious offence under the Customs and Excise Management Act. Penalties include seizure of the vehicle, fines of up to three times the duty evaded, and potential prosecution. Customs has access to international price databases and will query values they consider too low.

Returning Nigerian residents may apply for a duty concession on one vehicle under the Personal Effects provisions, subject to conditions. Diplomatic vehicles, NGO vehicles, and certain electric vehicles may also attract reduced rates. Contact NCS or a licensed clearing agent for specifics.