Nigerian Import Duty on Vehicles 2026: Age Restrictions, Levy Rates and What to Expect

Shipping a car from the UK to Nigeria can make good financial sense — UK used car prices are often lower than Nigerian equivalents for the same model and condition. But the landed cost in Nigeria includes several government charges that you need to factor in before deciding whether it’s worth it.

This guide covers the 2026 rules: the age restriction, how duty is calculated, the levies involved, and a worked example to make the numbers real.

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The 12-Year Age Restriction

Nigeria’s import prohibition list bars used vehicles more than 12 years old from their year of manufacture. This applies to all privately imported vehicles — cars, vans, SUVs and motorcycles.

How the age is calculated: from the date of manufacture, not the registration date. Nigerian Customs go by the build date — the door-pillar sticker or the V5C manufacture year — so a car built in late 2013 and first registered in 2014 is treated as a 2013 vehicle.

As of 2026: vehicles manufactured before roughly 2014 cannot be imported.

Be careful between 10 and 12 years

The published rule is 12 years, but some ports are enforcing a stricter 10-year limit in practice. A vehicle between 10 and 12 years old is legal on paper and can still meet resistance at the terminal. If your car sits in that band, talk to us before booking — we will check the current position at the port your shipment is routed through.

Timing matters too. A car completes a 3–5 week sea journey and then clearance, so another month passes before assessment. A vehicle near the cut-off when it leaves the UK can cross it in transit.

If the vehicle falls outside the window, Customs will refuse entry and it must be re-exported or abandoned. Never ship without confirming the year of manufacture against the current cut-off.

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How Import Duty Is Calculated

The CIF Value

Nigerian import duty is calculated on the CIF value of the vehicle:

CIF = Cost of vehicle + Insurance + Freight (shipping cost)

Nigerian Customs uses the CIF value as the basis for duty assessment. They have reference pricing databases (valuation guides) and will cross-check your declared CIF against their own assessment of the vehicle’s value. If they believe the declared value is understated, they will use their own assessed value.

Do not attempt to under-declare the vehicle value. Nigerian Customs is experienced at catching this, and the penalties — plus the delay while it’s resolved — are worse than the duty saving.

Import Duty Rate

The base import duty on vehicles is 20% of CIF value under the ECOWAS Common External Tariff.

On a £10,000 car with £1,500 of shipping and insurance, CIF is about £11,500 and duty at 20% is about £2,300.

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What Changed on 1 July 2026

Under the 2026 Fiscal Policy Measures, the Federal Government cut the NAC levy on imported vehicles and introduced a Green Tax on larger engines. Nigeria Customs confirmed the new rates took effect on 1 July 2026.

	Before	From 1 July 2026
NAC levy — used (tokunbo)	15% of CIF	5% of CIF
NAC levy — new vehicles	20% of CIF	10% of CIF

Read this carefully before assuming your bill halves. The levy fell, but it is only one line in the stack below, and the total is dominated by duty and VAT. On a typical tokunbo saloon the change is worth a few hundred pounds, not thousands.

The Green Tax (new)

An environmental surcharge on CIF, charged by engine capacity:

Engine size	Green Tax
Below 2,000cc	0%
2,000cc – 3,999cc	2%
4,000cc and above	4%

Electric vehicles, domestically manufactured vehicles and mass-transit buses are exempt. If you are choosing between two cars, engine size now has a direct cost consequence.

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The Full Charge Stack

Charge	Rate	Charged on
Import duty	20%	CIF
NAC levy	5% used · 10% new	CIF
Green Tax	0% / 2% / 4% by engine size	CIF
Surcharge	7%	the import duty only, not CIF
ETLS levy	0.5%	CIF
CISS	1%	FOB
VAT	7.5%	CIF plus all of the above

Note the two traps: the surcharge is charged on the duty, not on CIF, and VAT is charged last, on top of everything else — so every other charge slightly increases the VAT as well.

Port Handling and Storage Fees

Terminal handling charges at Apapa or Tin Can Island port are payable. These vary depending on the terminal operator and how long the vehicle is in storage awaiting clearance. Prompt clearance minimises storage fees.

Clearing Agent Fees

Your Nigerian clearing agent (which Precebol coordinates on your behalf) charges a professional fee for managing the clearance process. This is a legitimate cost — an experienced clearing agent is essential for navigating Apapa customs efficiently.

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Worked Example: Toyota Camry 2015

Let’s make the numbers real with a worked example.

Vehicle: Toyota Camry, manufactured 2015 — 11 years old, inside the 12-year rule but in the band where some ports apply a stricter 10-year limit (see above) Engine: 2,494cc, so the 2% Green Tax band applies Purchase price: £8,000 UK shipping and insurance: £1,800

Component	Calculation	Amount
CIF value	£8,000 + £1,800	£9,800
Import duty (20% of CIF)	20% × £9,800	£1,960
NAC levy (5%, used vehicle)	5% × £9,800	£490
Green Tax (2%, 2,494cc)	2% × £9,800	£196
Surcharge (7% of the duty)	7% × £1,960	£137
ETLS levy (0.5% of CIF)	0.5% × £9,800	£49
CISS (1% of FOB)	1% × £8,000	£80
VAT (7.5% of CIF + all charges)	7.5% × £12,712	£953
Government charges		£3,865
Port handling	Variable	£150–£300
Clearing agent fee	Variable	£200–£400
Approximate total landed cost		£14,015–£14,365

So a car bought for £8,000 in the UK lands in Nigeria at roughly £14,000–£14,400.

An honest note on the July change. An earlier version of this guide quoted a 35% duty rate and left out VAT, the surcharge, the ETLS levy and the NAC levy altogether. Correcting both at once — the lower duty and the charges that were missing — the total comes out slightly higher than the old figure, not lower. The headline rates did fall, but the stack is deeper than a single duty percentage suggests. We would rather show you the real number now than have you meet it at Apapa.

Whether that represents value depends entirely on what the equivalent vehicle sells for in the Nigerian market — and we will tell you honestly if we think it does not.

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Working With a Nigerian Clearing Agent

Clearing a vehicle through Apapa or Tin Can Island requires a licensed Nigerian clearing agent. This is not optional — you cannot self-clear a vehicle as a private individual. The clearing agent:

• Files the import entry on the Nigeria Single Window Trade Portal (NSWTRADE)
• Pays the assessed duties on your behalf (you reimburse them)
• Coordinates any physical examination
• Arranges release of the vehicle from the port terminal

Precebol works with experienced clearing agents in Lagos. When you ship through us, we introduce you to our trusted partner and coordinate the process from both ends. You don’t need to manage this yourself.

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Common Mistakes That Increase Duty (or Cause Delays)

Declaring a vehicle value well below market rate. Customs will use their own valuation, and you’ll pay duty on the higher figure anyway — plus potential penalties.

Missing or incomplete V5C. The V5C must travel with the vehicle. A missing V5C triggers a hold and a complex resolution process.

Vehicle on finance with outstanding settlement. If there’s a lien on the vehicle, export is a legal issue in the UK — and the documentation problem will be discovered at the Nigerian end.

Leaving personal items inside the vehicle. SONCAP-regulated electronics, cash, or other goods found in the vehicle during inspection can cause complications and extra charges.

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Ready to Ship Your Vehicle?

Call us on (+44) 7946 272819 or visit precebollogistics.co.uk to discuss your vehicle shipment. We’ll confirm the age restriction status of your vehicle, give you a clear quote including the shipping cost, and connect you with our Lagos clearing agent so you know exactly what to expect at the Nigerian end.