Anyone who has imported a car into Nigeria knows the shipping price is only the start. Then come the duty, the levies, the surcharge, the VAT and, from July 2026, a green tax that depends on your engine. By the time it all stacks up, the total can be a shock.
This car custom duty calculator for Nigeria puts the charges in the order Customs applies them, so you can see where the money goes before you commit to a shipment. It’s an estimate, and I will be upfront about where the rules are still unclear, because that matters more than a clean-looking number.
How to use the Car Custom Duty Calculator Nigeria#
- Enter the vehicle price. Use the free-on-board (FOB) price, which is what the car costs at the port of export, in naira or US dollars.
- Add the exchange rate if needed. If you chose dollars, enter how many naira one dollar buys. The field only shows when you need it.
- Add shipping and insurance. Enter them in the same currency as the price. Price plus shipping and insurance is the CIF value, which most charges are based on.
- Pick used or new. The NAC levy is different for each.
- Enter the engine size in cc. It decides the green tax. Enter 0 for an electric car.
What you pay, line by line#
This is how each charge is worked out in the calculator, based on the 2026 rates reported after the changes that took effect on 1 July 2026:
| Charge | Rate | Based on |
|---|---|---|
| Import duty | 20% | CIF value |
| NAC levy | 5% used, 10% new | CIF value |
| Surcharge | 7% | The import duty amount |
| ETLS levy | 0.5% | CIF value |
| CISS | 1% | FOB value |
| Green tax | 0%, 2% or 4% | Engine size (applied to CIF here) |
| VAT | 7.5% | CIF plus duty, levies and surcharge |
A worked example#
Say you buy a used car with a 1.8 litre engine for ₦8,000,000 FOB and pay ₦1,500,000 for shipping and insurance.
- CIF value: ₦9,500,000
- Import duty at 20%: ₦1,900,000
- NAC levy at 5%: ₦475,000
- Surcharge at 7% of the duty: ₦133,000
- ETLS at 0.5% of CIF: ₦47,500
- CISS at 1% of FOB: ₦80,000
- VAT at 7.5% on CIF plus all of the above: ₦910,163
Total duties and taxes come to about ₦3,545,663, which makes the landed cost around ₦13,045,663. That’s a hefty 37 percent on top of the CIF value.
Now change one thing. Make the same car new, and the NAC levy doubles to ₦950,000 and the total rises to ₦4,056,288. That is ₦510,625 more for the same price. Put the same ₦9.5 million CIF into a 2.5 litre SUV and the green tax adds ₦190,000 under the assumption used here.
The green tax, and why it’s the shaky part#
The green tax surcharge started on 1 July 2026. Reports agree on the bands: no tax under 2,000 cc, 2 percent from 2,000 cc to 3,999 cc and 4 percent from 4,000 cc up. Electric vehicles and mass-transit buses are exempt, and Customs is collecting it with a separate declaration.
What I couldn’t pin down is the base. At least one trade report said that dealers were waiting for Customs to say whether the percentage is taken on the FOB value or on the value after duty. This calculator applies it to the CIF value, keeps it out of the VAT base and shows it on its own line so you can see its size. If Customs publishes a different method, the number will shift, and you should trust Customs over any calculator.
Why quotes from different people don’t match#
- Labels differ. Some news reports call the 2026 cut a “duty” reduction and others call it a “levy” reduction. The combined effect is what counts, but it makes comparing sources confusing.
- Customs sets its own value. The CIF used for assessment may come from Customs reference prices, not your invoice. It can be higher.
- The exchange rate is theirs. Customs applies its own rate on the date of the declaration, and it can differ from the rate you got at the bank.
- Other costs sit outside this tool. Port and terminal charges, shipping line fees, demurrage and clearing agent fees are all extra.
How to use the estimate sensibly#
The result is a planning number, not a final bill. Before you buy, ask your clearing agent for a written breakdown for the exact car and compare it with the figure here. If the two are far apart, ask why. The answer is usually a different CIF value or a different exchange rate, and finding that out early is much cheaper than finding it out at the port.
For the official position, the Nigeria Customs Service publishes notices at its website.
Frequently asked questions#
Import duty is 20 percent of the CIF value. On top of that there’s an NAC levy of 5 percent for used cars and 10 percent for new ones, a 7 percent surcharge on the duty, ETLS, CISS, VAT and, for larger engines, the green tax.
Yes. VAT of 7.5 percent is calculated on the CIF value plus the duty, levies and surcharge, which is why it’s such a big line.
No. It covers government duties and taxes only. Port charges, shipping fees and agent fees come on top.
Cars with engines of 2,000 cc to 3,999 cc pay 2 percent and those with 4,000 cc or more pay 4 percent. Smaller engines and electric vehicles pay nothing.
It’s a good planning estimate, but Customs can value the car differently and the green tax method is still being clarified. Confirm the final figure with a licensed clearing agent.