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 15-Year Age Restriction

Nigeria restricts the importation of vehicles older than 15 years 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 as shown on the V5C (vehicle registration certificate), not from the registration date. If the vehicle was manufactured in 2010 and first registered in 2011, the 15-year clock runs from 2010.

As of 2026: Vehicles manufactured before 2011 cannot be imported into Nigeria.

This rule is firm. If your vehicle falls outside the window, Nigerian Customs will refuse entry — the vehicle will need to be re-exported or abandoned. Do not ship a vehicle without confirming its year of manufacture against the current cut-off year.

Vehicles Close to the Cut-Off

If your vehicle was manufactured in 2011 or 2012, be very careful about timing. By the time your car completes the 3–5 week sea journey and then goes through clearance, another month has passed. A car that was legal to import when it left the UK could be over the limit by the time it arrives. For vehicles within 2 years of the cut-off, we strongly recommend confirming the position before booking.

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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 standard import duty rate on vehicles is 35% of CIF value.

This is the headline duty. On a £10,000 car with £1,500 in shipping costs, the CIF value is approximately £11,500, and duty at 35% is approximately £4,025.

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Additional Levies and Fees

Beyond the headline import duty, there are several other charges:

NESS (Nigeria Export Supervision Scheme) Levy

Also called the Destination Inspection Levy. Approximately 1% of FOB (Free on Board) value — effectively around 1% of the vehicle’s purchase price.

CISS (Comprehensive Import Supervision Scheme) Fee

A fee related to the pre-shipment inspection requirement. Approximately 1% of the FOB value.

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 2015 (year of manufacture 2015 — within the 15-year limit as of 2026) Purchase price: £8,000 UK shipping and insurance cost: £1,800

Component	Calculation	Amount
CIF value	£8,000 + £1,800	£9,800
Import duty (35% of CIF)	35% × £9,800	£3,430
NESS levy (approx 1% of FOB)	1% × £8,000	£80
CISS fee (approx 1% of FOB)	1% × £8,000	£80
Port handling fees	Variable	£150–£300
Clearing agent fee	Variable	£200–£400
Approximate total landed cost		£13,740–£14,090

This means a car purchased for £8,000 in the UK has an approximate total landed cost in Nigeria of £13,700–£14,100. Whether that represents value depends entirely on what the equivalent vehicle sells for in the Nigerian market.

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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.