Car Import Duty Calculator Nigeria — Tokunbo Clearing Cost 2026
Calculate the total cost to clear an imported (tokunbo) car in Nigeria. Includes customs duty (35%), NAC levy (20%), surcharge, CISS, ETLS and VAT.
$
Cost + Insurance + Freight to Nigerian port ₦ per $1
Common CIF values (USD):
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CIF Value in Naira
₦0
Total Clearing Cost
₦0
Vehicle + Clearing Cost
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Duty as % of CIF
Detailed Clearing Cost Breakdown
| Charge | Basis | Rate | Amount (₦) |
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How Tokunbo Car Clearing Works
When you import a used car into Nigeria, the Nigeria Customs Service (NCS) assesses several charges based on the CIF value:
- Import Duty: 35% of CIF value (most vehicles). This is the main customs charge.
- Surcharge: 7% of the import duty amount.
- CISS + ETLS: 1% of CIF (inspection + regional trade levy).
- NAC Levy: 20% of CIF for used vehicles. Protects local auto industry.
- VAT: 7.5% applied on CIF + Duty + Surcharge + CISS + NAC.
Note: Agent fees, terminal handling charges, port charges, and transport to your location are additional costs not included here. Budget an extra ₦100,000–₦500,000 for these.
Frequently Asked Questions
What is the import duty rate for cars in Nigeria?
Import duty on passenger vehicles (sedans, SUVs) is 35% of the CIF (Cost, Insurance, Freight) value. Trucks and commercial vehicles may attract different rates. This is levied by the Nigeria Customs Service (NCS) and is the largest component of clearing costs.
What is CIF value and how is it calculated?
CIF (Cost, Insurance, Freight) is the total cost of the vehicle at the Nigerian port, including purchase price + shipping + insurance. The Customs Service uses their own Customs Vehicle Database to determine CIF values — they may reject your invoice price and substitute their own assessment value (often higher).
What is the NAC Levy on imported vehicles?
The National Automotive Council (NAC) levy is 20% of CIF value on imported used vehicles (tokunbo). This was introduced to protect the local automotive industry. It significantly increases the total clearing cost but does not apply to brand new vehicles imported by registered dealers.
What is CISS and ETLS?
CISS (Comprehensive Import Supervision Scheme) and ETLS (ECOWAS Trade Liberalisation Scheme) together amount to 1% of CIF value. CISS covers pre-shipment inspection, while ETLS is a regional trade levy. Both are collected by Customs during clearance.
Are there age restrictions on imported cars in Nigeria?
Nigeria restricts the importation of used vehicles older than 15 years from the year of manufacture. However, enforcement has varied over the years. Classic/vintage vehicles and those imported for racing or special purposes may have different rules. Always verify the current policy with the Nigeria Customs Service before purchase.