Nigerian Vehicle Duty Calculator

Estimate Nigerian customs charges for an imported vehicle using its NCS assessed customs value, applicable tariff rates, engine size and other charges shown on your assessment.

Your entries stay in your browser. This calculator does not store, transmit or sell the figures you enter.

Calculation method

Use the customs or VIN value shown by Nigeria Customs where available. If you do not yet have an assessment, you may enter an estimated CIF value in naira, but the result will be less precise.
Vehicle type is used mainly to determine whether the 2026 Green Tax surcharge can apply.
Enter the engine capacity to calculate the Green Tax rate.
Enter the total import duty and Import Adjustment Tax or vehicle levy rate that applies to your tariff line. This calculator does not assume that one rate applies to every vehicle.
Public reporting on Nigeria's 2026 Fiscal Policy Measures states that fully built passenger vehicles, 4WDs and station wagons have a 40% total effective tariff. Confirm that this reference applies to your vehicle and assessment before using it.
Advanced charges and assumptions
Select a funding charge only when it applies to the declaration you are estimating.
Optional. Add only customs-side charges on your assessment that are not calculated elsewhere here.
The 4% FOB funding charge has been subject to implementation and suspension decisions. For that reason, this calculator leaves it off by default. Use the charge actually applicable to your current NCS declaration.

How the Nigerian vehicle duty estimate works

Nigeria Customs Service determines the customs value used for import calculations under customs valuation rules. For vehicles, NCS also uses VIN valuation procedures. Therefore, the most useful starting figure for this calculator is the customs or VIN value already assigned to the vehicle, rather than simply the amount paid to the seller.

If you do not yet have an NCS value, an estimated CIF value can be used for early planning. However, the final NCS valuation may differ, so the official assessment can also differ.

2026 passenger-vehicle tariff reference

Nigeria's 2026 Fiscal Policy Measures revised vehicle tariffs and other import measures. Public reporting on the approved measures states that fully built passenger motor vehicles, four-wheel-drive vehicles and station wagons have a total effective tariff of 40%. The calculator offers that figure only as an optional reference. It is not automatically applied because the correct tariff depends on the vehicle's classification and current NCS assessment.

2026 Green Tax surcharge

From 1 July 2026, the Green Tax surcharge applies at 2% for vehicles with engines from 2,000 cc through 3,999 cc and at 4% for vehicles with engines of 4,000 cc or more. Vehicles below 2,000 cc are outside those engine-size bands. Mass-transit buses and electric vehicles are among the stated exemptions.

Green Tax formula:
Green Tax = Customs value × applicable Green Tax rate

Calculation formulas

Quick estimate

Combined tariff = Customs value × combined tariff rate
ETLS = Customs value × ETLS rate
Green Tax = Customs value × applicable Green Tax rate
VAT = VAT rate × estimated cumulative VAT base
Total estimated charges = Combined tariff + Green Tax + ETLS + selected funding charge + other charges + VAT

NCS assessment-rate mode

Import duty = Customs value × import duty rate
IAT or vehicle levy = Customs value × IAT or levy rate
Duty surcharge = Import duty × entered surcharge rate
Green Tax = Customs value × applicable Green Tax rate
ETLS = Customs value × ETLS rate
VAT = VAT rate × estimated cumulative VAT base

For transparency, the calculator shows the exact figures used in each calculation after you select Calculate.

What is included in the result

The estimate can include import tariff charges, Green Tax, ETLS, VAT, an applicable CISS or FOB funding charge, and any other customs-side charge you enter. It does not automatically include port storage, demurrage, shipping-line fees, clearing-agent fees, vehicle registration, insurance after clearance or inland transport.

Important: Do not add freight and insurance again if they are already included in the customs value you entered. Doing so would count those costs twice.

Why an official assessment may be different

A final NCS assessment can differ because of the vehicle's HS classification, VIN valuation, accepted customs value, tariff treatment, exchange rate used for the declaration, exemptions, additional assessed charges, or changes in the customs funding-charge system. Rounding and the exact VAT assessment base can also produce small differences.

Methodology and sources

This calculator separates stable calculation steps from rates that may vary by vehicle or declaration. Current vehicle-specific rates should always be checked against the applicable 2026 tariff schedule or the user's NCS assessment.

Methodology last reviewed: 24 September 2026.