SabiCalc
NCS tariff · 2026

What customs will really charge on your Tokunbo.

Car price (FOB)
$
Freight
$
Customs FX rate
₦/$
NCS valuation upliftCustoms values via VIN, often above invoice
invoice price+20%+50%
Agent + terminal chargesshipping line, terminal, agent fee
₦
Total customs payable
₦7,743,396
60% on top of the car's cost · assessed CIF ₦15.23M
Duty 20%₦3,045,312
NAC levy 15%₦2,283,984
Surcharge 7%₦213,172
ETLS 0.5%₦76,133
FOB levy 4%₦522,240
VAT 7.5%₦1,602,555
₦21.11M
total landed cost: car ₦12.92M + customs ₦7.74M + clearing ₦450,000
Get a quote from a vetted clearing agentfree, no obligation
How this is calculated

How car import duty is calculated in Nigeria

Every charge in this calculator hangs off two numbers: the FOB value (the car's price before shipping) and the CIF value (FOB plus freight plus insurance, estimated here at 1% of FOB). The catch is that customs decides the FOB value, not you. The Nigeria Customs Service values cars from its VIN database, and that figure routinely lands 20% to 50% above real auction prices. The uplift slider lets you model that gap instead of being surprised by it at the port.

On the assessed CIF, the stack is: 20% import duty, the National Automotive Council levy at 15% for used vehicles or 20% for brand new, a 7% surcharge calculated on the duty itself, and the 0.5% ECOWAS Trade Liberalisation Scheme levy. On FOB, a 4% levy applies under the Customs Act, which replaced the old 1% CISS inspection fee in 2025. Finally, VAT at 7.5% is charged on everything: CIF plus all of the above. That compounding is why the total so often shocks first-time importers.

Everything is converted to naira at the customs exchange rate on your Form M date, not the rate when you bought the car. The landed cost figure adds your shipping-line, terminal and agent charges so you see the real drive-away number, and the lead form below the result connects you with a vetted clearing agent if you want a firm quote. Treat the output as a planning estimate: final assessment depends on NCS valuation, HS classification and the FX rate at clearing.

Frequently asked questions

How much is import duty on cars in Nigeria?
Passenger vehicles (HS 8703) pay 20% import duty on CIF value, plus a NAC levy of 15% for used cars or 20% for brand new, a 7% surcharge on the duty, 0.5% ETLS on CIF, a 4% FOB levy and 7.5% VAT on the combined total. Altogether customs charges typically add 50% to 70% on top of what the car cost you.
Why is the customs value higher than what I paid for the car?
The Nigeria Customs Service does not assess duty on your purchase receipt. It assigns a value from its VIN valuation database, which is frequently 20% to 50% above typical auction or invoice prices. Duty is then computed on that assessed value, not your invoice.
What replaced the 1% CISS charge?
In 2025 the 1% Comprehensive Import Supervision Scheme (CISS) fee was replaced by a 4% levy on FOB value under the Nigeria Customs Service Act. This calculator applies the 4% FOB levy.
Which exchange rate does customs use?
Customs converts values to naira at the official customs exchange rate in force when your Form M is processed, not the rate on the day you bought the car. A weaker naira between purchase and clearing raises your bill.
Is there an age limit on imported cars?
Vehicles older than roughly 12 to 15 years face import restrictions and can be refused or penalised. Confirm the current age policy with a licensed clearing agent before you ship.

Estimate only. Final duty is set by NCS assessed value, HS classification, and the FX rate at clearing. Vehicles over 12-15 years old face import restrictions. Confirm with a licensed clearing agent before you ship.