SabiCalc
NCS tariff · 2026

Car Import Duty Calculator Nigeria. The real cost of clearing a Tokunbo.

Car price (FOB)
$
Freight
$
Customs FX rate
₦/$
Default is the official $ rate of 11 Sept 2026. Customs' own rate on your Form M may differ.
NCS valuation upliftCustoms values via VIN, often above invoice
invoice price+20%+50%
Agent + terminal chargesshipping line, terminal, agent fee
₦
Total customs payable
₦7,549,811
60% on top of the car's cost · assessed CIF ₦14.85M
Duty 20%₦2,969,179
NAC levy 15%₦2,226,884
Surcharge 7%₦207,843
ETLS 0.5%₦74,229
FOB levy 4%₦509,184
VAT 7.5%₦1,562,491
₦20.6M
total landed cost: car ₦12.6M + customs ₦7.55M + clearing ₦450,000
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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.

A worked example at the official rate of ₦1,326/$ (as of 2026-09-11): a used car bought at $8,500 with $1,200 freight, uplifted 30% by customs valuation, is assessed at a CIF of about ₦16,390,023. The stack lands at duty ₦3,278,005, NAC levy ₦2,458,503, surcharge ₦229,460, ETLS ₦81,950, FOB levy ₦586,092 and VAT ₦1,726,803: total customs charges of about ₦8,360,813 before shipping, terminal and agent fees.

Frequently asked questions

How much does it cost to clear a Tokunbo car in Nigeria?
Total clearing cost is the customs charges plus your shipping, terminal and agent fees. The customs charges alone (duty, NAC levy, surcharge, ETLS, FOB levy and VAT) typically add 50% to 70% on top of the car's value, and they are assessed on the Nigeria Customs Service VIN valuation, which usually runs 20% to 50% above your invoice. On a Tokunbo with a customs value of about N10 million, expect roughly N5 million to N7 million in duty and levies before agent and terminal charges. Enter your figures above for an estimate on your specific car.
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.

Clearing costs for popular Tokunbo cars

More SabiCalc tools

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.