A car is charged one duty rate whatever its engine, with a levy on top that nearly doubles it, and there is an age past which it cannot be imported at any price.
Nigeria vehicle import duty calculator
Work out what a car costs to land in Lagos - duty, the National Automotive Council levy and VAT - and whether it is too old to be imported at all.
What a car is charged
On the CIF value — the price, plus shipping and insurance:
| Charge | Charged on | Rate |
|---|---|---|
| Import duty | CIF | 20% |
| National Automotive Council levy | CIF | 15% |
| Port development surcharge | The duty | 7% |
| ECOWAS trade levy | CIF | 0.5% |
| CISS charge | The car’s value | 1% |
| VAT | CIF, duty and the charges | 7.5% |
These are the rates Customs stated when it set vehicle duty at 20% in 2022, and they have moved before. A passenger car pays the same rate whatever its engine size; buses and goods vehicles are classified separately.
A charge that may or may not be on your bill
In 2025 Customs announced a 4% charge on the FOB value, to replace the CISS charge. The Finance Ministry halted it that September. Ask your clearing agent whether your assessment carries it.
The age limit
Used vehicles more than 15 years from their year of manufacture are on the import prohibition list. There is no penalty to pay on an older car, because there is no lawful way to clear one. You will see other figures quoted; the prohibition list is the one that binds, and the calculator refuses to price a car past it.
Vehicles may only be imported through the seaports. Bringing one in across a land border has been banned since 2017, whatever a seller in Cotonou says.
What is not in the number
Terminal charges and demurrage, your clearing agent, the drive out of Apapa or Tin Can, and then registering and plating the car in Lagos before you may drive it.
Customs values the car, you do not
A used vehicle is valued against Customs’ own database, not your invoice. A low invoice does not lower the duty; it lengthens the query.
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