Car Clearance Costs In Nigeria 2025: Official Tariff, Charges And Fees
Importing a vehicle into Nigeria is a process that involves several costs, including import duties, value-added tax (VAT), surcharges, and other associated fees. The Nigeria Customs Service (NCS) regulates vehicle imports and applies tariffs based on the vehicle’s age, engine capacity, and fuel type. Understanding the official tariffs and charges is crucial to avoid unexpected expenses during the clearance process.
This guide provides a detailed breakdown of car clearance costs in Nigeria for 2025, covering import duties, taxes, additional charges, and frequently asked questions to help you navigate the process efficiently.
Explore Our Essential Exam Tools
Understanding Car Importation Costs in Nigeria
The total cost of clearing a car in Nigeria is determined by several factors, including:
- Cost, Insurance, and Freight (CIF) Value – The base value of the vehicle, which includes the purchase cost, insurance, and shipping expenses.
- Import Duty – A percentage of the CIF value, applied based on the vehicle’s classification.
- Value-Added Tax (VAT) – A standard tax imposed on the total cost of the vehicle.
- Additional Levies and Surcharges – Various fees, including ECOWAS levies, handling charges, and agent fees.
The Nigeria Customs Service (NCS) applies these charges according to the Common External Tariff (CET) system, which categorizes vehicles based on their specifications.
Official Tariffs and Charges for Car Clearance in Nigeria (2025)
Below are the key charges involved in clearing a car at Nigerian ports:
1. Import Duty
The import duty is one of the most significant costs associated with car clearance. As of 2025, the NCS imposes the following import duty rates:
- New vehicles (less than 3 years old): 20%–35% of the CIF value.
- Used vehicles (older than 3 years): 20%–35% of the CIF value, depending on the engine size.
The import duty varies based on the vehicle’s fuel type and engine capacity:
Petrol Engine Vehicles
|
Engine Capacity |
Import Duty (New) |
Import Duty (Used) |
|
≤ 1,000 cc |
20% |
35% |
|
1,001–1,500 cc |
20% |
20% |
|
1,501–3,000 cc |
35% |
20% |
|
> 3,000 cc |
35% |
20% |
Diesel or Semi-Diesel Engine Vehicles
|
Engine Capacity |
Import Duty (New) |
Import Duty (Used) |
|
≤ 1,500 cc |
35% |
20% |
|
1,501–2,500 cc |
35% |
35% |
|
> 2,500 cc |
35% |
35% |
2. Value Added Tax (VAT)
A VAT of 7.5% is applied to the sum of the CIF value, import duty, and other applicable charges.
3. Surcharges and Levies
In addition to import duty and VAT, the following charges apply:
- Surcharge (SUR): 7% of the CIF value.
- ECOWAS Trade Liberalization Scheme (ETL): 0.5% levy for regional trade facilitation.
- Comprehensive Import Supervision Scheme (CISS): 1% charge for Nigeria’s Destination Inspection Scheme.
- Free On-Board (FOB) Charge: 4% of the FOB value (imposed by NCS in 2025).
4. Additional Charges
Apart from the official tariffs, vehicle clearance may incur additional costs, including:
- Shipping Company Charges – Fees for transporting the vehicle to Nigeria.
- Terminal Handling Charges – Costs for handling and storing the vehicle at the port.
- Clearing Agent Fees – Payments made to licensed clearing agents for facilitating the clearance process.
Estimated Car Clearance Costs in Nigeria (2025)
Here’s an example of how to calculate the estimated cost of clearing a car in Nigeria:
Example Calculation
Let’s assume a used Toyota Camry (2018 model) with a CIF value of ₦5,000,000:
|
Charge Type |
Calculation |
Amount (₦) |
|
Import Duty (35%) |
₦5,000,000 × 35% |
₦1,750,000 |
|
VAT (7.5%) |
(₦5,000,000 + ₦1,750,000) × 7.5% |
₦506,250 |
|
Surcharge (7%) |
₦5,000,000 × 7% |
₦350,000 |
|
ETL Levy (0.5%) |
₦5,000,000 × 0.5% |
₦25,000 |
|
CISS Fee (1%) |
₦5,000,000 × 1% |
₦50,000 |
|
FOB Charge (4%) |
₦5,000,000 × 4% |
₦200,000 |
|
Total Clearance Cost |
Sum of all charges |
₦2,881,250 |
This means that in addition to the CIF value of ₦5,000,000, an importer will need to pay approximately ₦2,881,250 to clear the vehicle.
Frequently Asked Questions (FAQ)
1. How can I calculate my car clearance cost in Nigeria?
The total clearance cost includes import duty, VAT, surcharge, ETL levy, CISS fee, and additional charges. Use the CIF value of your vehicle to estimate these costs using the given percentage rates.
2. Are there exemptions or discounts on import duties?
Certain exemptions apply to diplomats, government officials, and organizations under specific trade agreements. However, general importers must pay the full duty.
3. Can I clear my vehicle myself, or do I need a clearing agent?
While individuals can clear vehicles themselves, hiring a licensed clearing agent is recommended for efficiency and to avoid delays.
4. How long does it take to clear a car at Nigerian ports?
On average, car clearance takes 5–10 business days, provided all documents are in order and there are no customs delays.
5. What documents are required for vehicle clearance?
The key documents needed include:
- Bill of Lading
- Commercial Invoice
- Packing List
- Combined Certificate of Value and Origin (CCVO)
- Pre-Arrival Assessment Report (PAAR)
- Insurance Certificate
- Form M (Import Declaration Form)
6. What happens if I fail to clear my vehicle on time?
Failure to clear a vehicle within the stipulated time may result in demurrage fees (extra charges for storage) or confiscation by customs.
Final Thoughts
Car clearance costs in Nigeria are determined by a combination of import duties, VAT, surcharges, and additional fees. The total amount payable depends on the vehicle’s CIF value, engine capacity, and age. As an importer, understanding these charges helps in financial planning and avoiding unexpected costs.
If you are planning to import a car into Nigeria, ensure that you stay updated with the latest regulations from the Nigeria Customs Service and work with a reputable clearing agent to ensure a smooth clearance process.
