Car Import Duty Calculator In Nigeria

Accurate landed cost projections for used vehicles (HS 8703).

Vehicle Valuation Details

$
₦
Volatile: Fluctuates weekly based on CBN directives.
Estimates Only: Prices Varies at Port

Final duty payable is determined solely by the Nigeria Customs Service valuation officer upon arrival. Exchange rates and government levies are subject to change without notice.

How Nigerian Import Duties Are Calculated

It is crucial to understand that Customs Duty is not calculated on your purchase price receipt. It is a compounding calculation based on an NCS-assessed value.

Step 1: The Valuation (CIF)

NCS determines a "Fair Market Value" for the vehicle based on its Year, Make, Model, and VIN from their database. They add insurance and freight costs to arrive at the CIF Value (Cost, Insurance, Freight). This tool simulates this process by adding an estimated markup to your input price.

Step 2: The Tax Stack (The Compounding Formula)

Once the CIF value is converted to Naira using the current CBN exchange rate, the taxes are stacked in this specific order:

  1. Import Duty: Usually 35% of the CIF Naira Value.
  2. Surcharge: 7% calculated on the Duty amount (not the CIF).
  3. CISS & ETLS Fees: Approximately 1.5% of the CIF Value combined.
  4. NAC Levy: A variable percentage (estimated around 20% for used cars) of the CIF Value.
  5. Value Added Tax (VAT): The most expensive part. VAT (7.5%) is calculated on the SUM TOTAL of everything listed above (CIF + Duty + Surcharge + Fees + Levy).

Frequently Asked Questions

Why might the actual cost be higher than this estimate?
Several reasons: The Customs officer may value your car higher than our simulation; the exchange rate might increase before you clear the car; or the government might increase the NAC levy percentage without notice.
Do accidented (salvage) cars pay less duty?
Yes, generally, but not based on your purchase price. Customs uses a standard database value for every car year and model. For accidented vehicles, a Customs officer must physically inspect the damage at the port and *may* apply a discretionary discount to their standard value. The duty will be lower than a clean car, but still significantly higher than what you might expect based on a cheap auction invoice.
Does this total include shipping and clearing agency fees?
No. The total shown here is only the tax payable to the Federal Government (NCS). You must also budget for shipping line charges, terminal handling charges, and the service fee for your licensed clearing and forwarding agent.
Why is the VAT so high?
Value Added Tax (7.5%) is calculated on the gross total. It is charged on the sum of the (CIF Value + Import Duty + Surcharge + Levy + CISS + ETLS). Because it is a tax on top of other taxes, it creates a significant portion of the final bill.
Can I import a vehicle older than 12 years?
Generally, no. Nigeria has an age limit policy prohibiting the importation of used passenger vehicles older than 12 years from the year of manufacture. Importing older vehicles runs a high risk of seizure.