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Nigeria customs duty calculator 2026
Work out duty, levies and VAT on a car or container landing in Lagos, using the rates in force since 1 July 2026. Then get quotes from licensed clearing agents.
Your estimate
| Import duty20% of CIF | 2,131,760 |
|---|---|
| Surcharge7% of import duty | 149,223 |
| NAC levy5% of CIF (used vehicle) | 532,940 |
| Green tax0% (under 2,000cc or EV) | 0 |
| ECOWAS levy (ETLS)0.5% of CIF | 53,294 |
| FOB charge4% of FOB | 426,352 |
| VAT7.5% of CIF + duties and levies | 1,014,451 |
| Total duties & taxes | NGN 4,308,020 |
| Value + duties & taxes | NGN 14,966,820 |
Port, terminal, shipping-line and agent fees are extra. Clearing agents quote these.
The 4% FOB charge has been contested. Set it to 0% if your agent says it does not apply.
Get quotes from licensed clearing agents
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How this estimate is calculated
- Import duty: 20% of CIF for cars. Goods use their ECOWAS CET band (0% to 70%).
- Surcharge: 7% of the import duty.
- NAC levy (cars): 5% of CIF for used vehicles, 10% for new, since 1 July 2026.
- Green tax (cars): 2% for 2,000–3,999cc, 4% for 4,000cc and above; electric vehicles exempt.
- ETLS and FOB charge: 0.5% of CIF and 4% of FOB.
- VAT: 7.5% of CIF plus duties and levies. Electric vehicles are exempt from import duty and VAT.
Rates reviewed 18 October 2026. Customs rules change; a licensed agent will confirm your exact assessment.
Common questions
How is car import duty calculated in Nigeria in 2026?
Nigeria Customs charges 20% import duty on the CIF value plus a 7% surcharge on that duty, the NAC levy (5% for used cars, 10% for new), a green tax for engines of 2,000cc and above, the 0.5% ECOWAS levy, the 4% FOB charge, and 7.5% VAT on the duty-inclusive value.
What changed on 1 July 2026?
The NAC automotive levy fell from 15% to 5% for used vehicles and from 20% to 10% for new vehicles, and a green tax of 2% (2,000 to 3,999cc) or 4% (4,000cc and above) was introduced.
Are electric cars exempt?
Electric vehicles are exempt from import duty, VAT and the green tax under the current measures. Levies such as ETLS can still apply.
What else do I pay besides customs duty?
Terminal and shipping-line charges, storage if the car or container stays past its free days, and the clearing agent's fee. Clearing agents quote these together.