New 2026 car import duties, taxes and levies: what Nigerian importers need to know

Importing a car into Nigeria now attracts import duty, NAC levy, Green Tax, surcharge, ETLS, CISS/FOB and VAT, with new rates effective from July 1 2026. The charges are based on the vehicle's value, engine size and other factors, and they can significantly raise the final cost.

The fees follow the ECOWAS Common External Tariff and were changed by the 2026 Fiscal Policy Measures. Importers need to understand each charge before estimating the total price of bringing a vehicle into the country.

The charges explained

Import duty: 20%
This is calculated on the cost, insurance and freight (CIF) value of the vehicle. The CIF value includes the price of the car, the cost of insurance and the shipping cost to Nigeria.

NAC levy: 5%
The National Automotive Council levy is 5% of the CIF value. The rate for cars dropped from 15% to 5% from July 1 2026. The article also mentions a separate reduction from 20% to 10%, though it does not clearly specify the vehicle category.

Green Tax: 0%, 2% or 4%
This new 2026 fee depends on engine size. Cars below 2,000cc pay no Green Tax. Cars between 2,000cc and 3,999cc pay 2%. Cars with engines of 4,000cc or more pay 4%. Exemptions include cars, public transport buses and cars made in Nigeria.

Surcharge: 7%
A 7% surcharge applies to imported cars. Importantly, this is based only on the amount of import duty, not directly on the CIF value. Calculating it on the CIF value would give the wrong total.

ETLS levy: 0.5%
The ECOWAS Trade Liberalisation Scheme levy is 0.5% of the CIF value. This fee supports trade between member countries and must be included in the cost when it applies.

CISS/FOB levy: 1% or 4%
The Comprehensive Import Supervision Scheme levy is 1% CISS or 4% FOB. The charge depends on whether it is based on the Free on Board value or the CIF value. Its application has been inconsistent since 2025, so importers should confirm with their clearing agent.

VAT: 7.5%
Value Added Tax is not charged on the CIF value alone. It is charged on the CIF value plus all other fees added together. That means VAT is calculated after adding import duty, levies and other charges, so the final amount can be higher than expected.

What it means for your budget

These many fees explain why the price printed on a car does not match the final cost in Nigeria. Import duty, levies, Green Tax, surcharge and VAT all add up quickly.

Since some charges depend on the car type, engine size and current rules, importers should check the exact rates before completing their cost estimates. Getting it wrong could mean paying far more than planned at the port.