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SolutionsNigeriaused cars2026-11-05

Nigeria used-car duties in 2026: the new rates, item by item

2026-11-05
Nigeria used-car duties in 2026: the new rates, item by item

From 1 July 2026 Nigeria cut the import levy on used vehicles from 15% to 5% and introduced a green tax at the same time. It is the biggest relief in three years, but the stacking rules changed too.

On a CIF basis, the effective tax burden on a used vehicle is about 36–38% of the vehicle price. Add 2% green tax for 2.0–3.99L and 4% above 4.0L. Hybrids are not exempt from the green tax.
5%
Used-vehicle import levy
36–38%
Effective burden (on CIF)
+2%
Green tax, 2.0–4.0L

Five charges, item by item

ItemRateNote
Customs duty20%ECOWAS common external tariff, on CIF
Import levy5%Used vehicles; cut from 15% on 1 July 2026
Duty surcharge7%Charged on the duty amount, not the value
ETLS0.5%ECOWAS trade liberalisation levy
VAT7.5%Applied to the sum of the first four

Worked example: a USD 12,000 car

1
Customs duty
12,000 × 20% = 2,400
2
Import levy
12,000 × 5% = 600
3
Duty surcharge
2,400 × 7% = 168
4
ETLS
12,000 × 0.5% = 60
5
VAT
(12,000 + 2,400 + 600 + 168 + 60) × 7.5% ≈ 1,142
6
Total
About 4,370, or 36.4% of CIF

Green tax: by engine size, hybrids not exempt

✓Under 2,000cc
Exempt
!2,000–3,999cc
Plus 2%
×4,000cc and above
Plus 4%
Battery-electric vehicles, buses and locally assembled cars are exempt, but hybrids are not — do not assume a green-plate logic applies. A 2.7L SUV picks up two extra points overnight; if the quote ignores it, you absorb it.

Three traps

  • ✓Customs values the car from its VIN database, not the invoice; under-declaring is ineffective and may trigger inspection
  • ✓Miss the green tax and anything above 2.0L costs 2–4 extra points
  • ✓If the Form M amount differs from the invoice, the PAAR will not be issued
Published sources disagree on the age limit (12 years, 15 years, or abolished). We work to 12 years and obtain written confirmation from the clearing agent before shipping. Rates follow the NCS 2026 fiscal measures notice. Last verified: 4 November 2026.

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