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The short answer
Duty on a car shipped to Nigeria is worked out on its CIF value (cost, insurance and freight) converted at the CBN rate on the day of assessment: as reported for 2026, import duty is 20% of CIF, plus a 7% surcharge on the duty, a 0.5% ETLS levy on CIF, a CISS charge and 7.5% VAT on the total. Only vehicles under 15 years from manufacture may be imported, and a licensed clearing agent files the papers and pays at clearance.
Shipping a car from the UK, US, Canada or elsewhere can look cheaper than buying in Nigeria, until the duty bill arrives. The bill follows a formula, and once you see how it is built you can estimate it before the car leaves port. This guide explains the formula, the age limit, the papers, and what you are paying a clearing agent to do.
Can the car be imported at all?
The Nigeria Trade Information Portal says only vehicles less than 15 years from their year of manufacture may be imported, and that duty varies by vehicle type, engine capacity and year. Check the manufacture year on the car's documents, not the model year in an advert, before you buy abroad.
How duty is calculated
Customs assesses duty on the CIF value: what you paid for the car, plus insurance and freight to the Nigerian port. DHL's Nigeria import guide (June 2026) says that value is converted to naira at the CBN rate at the time of assessment, so the naira bill moves with the exchange rate between shipping and clearing. Legit.ng's August 2026 breakdown of car charges under the 2026 Fiscal Policy Measures, effective 1 July 2026, gives the main items:
| Charge | Basis (as reported, 2026) |
|---|---|
| Import duty | 20% of CIF |
| Surcharge | 7% of the import duty |
| ETLS levy | 0.5% of CIF |
| CISS | 1% of FOB; Legit.ng notes '1% CISS or 4% FOB' has been applied inconsistently since 2025 |
| VAT | 7.5% on CIF plus duty, surcharge and levies |
| NAC levy | Reported, but Legit.ng's figures were inconsistent; ask your agent for the current charge |
The rate a particular vehicle attracts depends on its HS code, so treat 20% as the common case and ask the agent to confirm the code for your car.
Worked example
An example only, using naira figures to keep the arithmetic clear. A car costs the equivalent of ₦8,000,000 (FOB). Freight and insurance add ₦1,200,000, so CIF is ₦9,200,000.
- Import duty (20% of CIF)
- ₦1,840,000
- Surcharge (7% of duty)
- ₦128,800
- ETLS (0.5% of CIF)
- ₦46,000
- CISS (1% of FOB)
- ₦80,000
- VAT base (CIF + the four above)
- ₦11,294,800
- VAT (7.5%)
- ₦847,110
- Total duty, levies and VAT
- ₦2,941,910
Check: ₦1,840,000 + ₦128,800 + ₦46,000 + ₦80,000 + ₦847,110 = ₦2,941,910. Port charges, terminal storage, the agent's fee and transport from the port come on top, so a realistic budget adds a margin for these and for exchange-rate movement between shipping and assessment.
The papers
The trade portal lists Form M, a proforma invoice, the bill of lading, the CCVO, a packing list and an insurance certificate, and says Form M is mandatory for vehicle imports above $10,000. Keep the original purchase invoice and the vehicle's title from the country of export; Customs values the car partly on what you can show you paid.
What a clearing agent does
- Classifies the car under the right HS code and lodges the declaration.
- Arranges Form M with the importer's bank and the other documents.
- Receives the assessment and tells you the amount to pay, which is settled at clearance.
- Handles the examination at the port and terminal release.
- Arranges collection, or delivery to your family's city.
Ask the agent for a written quote that separates government charges (duty, levies, VAT) from their own fee and terminal costs, and pay government charges only through the official payment route the assessment names. Once cleared, check the car's status yourself on the Customs Verification Management System: in October 2025 the Nigeria Customs Service launched CVMS, which confirms a vehicle's duty status from its VIN for a ₦15,000 fee, payable by card from anywhere. Our guide to buying a car for family safely covers that check and registration.
Shipping versus buying locally
Run the numbers both ways. Add the purchase price abroad, shipping, the full duty estimate, port and agent costs and a margin for exchange-rate movement, then compare it with the price of the same car already in Nigeria with verified papers. The answer differs by model and year, and by how long the car will sit at the port.
Common surprises at the port
- Storage charges at the terminal build up while papers are incomplete, so have Form M and the documents ready before the car lands.
- Customs may question a purchase invoice that looks low for the model and year; keep the original invoice, payment proof and the export title together.
- A different HS code from the one you assumed changes the duty, so get the agent's classification in writing early.
- The naira bill follows the CBN rate on the assessment day, not the day you shipped, so leave headroom in the budget.
- A car outside the age limit cannot be cleared at all, whatever you are willing to pay.
Each of these is easier to handle with an agent who explains the assessment line by line and lets you see the official payment notice before you transfer anything.
Where Pryme fits
If you hold pounds or dollars, a Pryme multicurrency account lets you keep them until the assessment is known, then convert with Swap, which shows the rate and fee before you approve, and pay the agent in naira with Send.
Questions people ask
How much is duty on a car in Nigeria in 2026?
As reported under the 2026 Fiscal Policy Measures, import duty is 20% of the car's CIF value, plus a 7% surcharge on the duty, 0.5% ETLS, CISS and 7.5% VAT on the total. The rate depends on the vehicle's HS code.
What is the age limit for importing cars to Nigeria?
The Nigeria Trade Information Portal says only vehicles less than 15 years from their year of manufacture can be imported.
Which exchange rate does Customs use?
Duty is calculated on CIF converted at the CBN rate at the time of assessment, so the naira amount can change between shipping and clearing.
Do I need a clearing agent to ship a car to Nigeria?
In practice yes: the agent lodges the declaration and Form M, handles examination and release, and tells you the assessed amount to pay at clearance.
Sources
- How to calculate import duties in Nigeria (DHL) · accessed Oct 2026
- Full breakdown of duties, taxes and levies Nigerians pay to import cars in 2026 (Legit.ng) · accessed Oct 2026
- Importing motor vehicles (Nigeria Trade Information Portal) · accessed Oct 2026
- Nigerians to verify imported vehicles' status digitally with N15,000 (The Guardian) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.