Custom Tariff Book for Cars, How To Calculate Custom Duty Nigeria

Following the devaluation of the Naira and the ongoing inflation rate, many things will affect the cost of car importation into Nigeria. That’s to say, converting the cost of a car to the Naira equivalent does not guarantee the entire cost of that car. There are many other factors involved that will influence that car’s price.

Nigerian Customs Services has created a detailed way to calculate customs duty costs for a car. Here are the ways to figure out the price value of importing a car into Nigeria.

Know The Dollar Value Of Your Car

The Nigerian Custom checks each vehicle’s VIN or Chassis number to generate this value using an automated system. The system generates the fixed cost price of the car you are importing. The cost value changes seldomly, and the clearing agent will give you updates when it does.

Know The Exchange Rate (Currently ₦425)

While the exchange rate is subject to change, clearing is calculated using whatever CBN exchange rate that’s currently in use.

Know The Duty Percentage To Be Paid

The duty percentage is usually 20% import duty and 20% vehicle levy. This percentage is just for cars and other vehicles. Industrial vehicles have may have a lower CET. To learn more about it, visit here.

Know The 236 Trigger

Knowing the 236 trigger enables you to know the total amount due to be paid to Nigerian customs. The 138 trigger is a shortcode that helps custom calculate other values of the total duty. Values calculated are Levy, VAT, ETL, and SUR.

These four points give you the total value of your car to be paid to Nigerian Customs at any designated bank. To know how much it’ll cost you to clear a car in Nigeria.

Know The Shipping And Terminal Charges

The shipping and terminal charges vary. However, cars, SUVs, and trucks cost ₦50,000, ₦60,000, and ₦70,000, respectively.

Know The Agency Fee Or Clearing Charges

This fee is negotiable depending on the clearing agency you are dealing with. Hence, the price will be determined by your chosen clearing agent, who will provide you with the best prices.

Here is the breakdown of every cost of importing cars into Nigeria today;

• Find out the dollar value of your car
• Multiply that value using the current exchange rate used by the Nigerian customs 
• Multiply it by the percentage of duty to be paid, usually 20%

All three steps give you the duty cost of your car, also called surface duty. To then get the Levy, VAT, SUR, and ETL, that’s where the 236 trigger comes in;

• Multiply your gotten surface duty by 236

Doing this will give you the total duty you will then be directed to pay into any designated bank in Nigeria. After the duty levy, it’s time to know the clearing cost. Here’s a breakdown.

• Add the shipping and terminal charges for your vehicle. The cost differs from Cars to SUVs and Trucks.
• Add the agent fee and clearing charges which is usually negotiable. The price is between ₦100,000 to ₦150,000 for older cars and higher for newer cars.

Altogether, that’s what it’ll cost you to clear your car with the Nigerian Customs Service.

Vehicles other than railway or tramway rolling-stock,
and parts and accessories thereof

• 1.- This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
• 2.- For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.

Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.

• 3.- Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.
• 4.- Heading 87.12 includes all children’s bicycles. Other children’s cycles fall in heading 95.03.

Subheading Note

• 1.- Subheading 8708.22 covers :
• (a) front windscreens (windshields), rear windows and other windows, framed; and
• (b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, when suitable for use solely or principally with the motor vehicles of headings 87.01 to 87.05.

Additional Note

In this Chapter, a used vehicle refers to a vehicle which has been used, aged more than six (6) months from the date of first registration or have been driven for 6000 kilometres or more

CET Tariff for Cars and other Vehicles by the Nigeria Customs Tariff Book

Description	SU	ID	VAT	LVY	EXC
Vehicles specially designed for travelling on snow; golf cars and similar vehicles	U	35	5	35
Vehicles, with petrol fuel engine, of cylinder capacity=<1,000 cc, presented CKD	U	0	5
Other	U	20	5	50
Other imported by MV assemblers and man. (8703)	U	35	5
Used Vehicles, with petrol fuel engine, of cylinder capacity=<1,000 cc	U	35	5
Vehicles, with petrol fuel engine, of cylinder capacity>1,000=<1500cc, presented CKD	U	0	5
Other	U	20	5	50
Other imported by MV assemblers and man. (8703)	U	20	5	50
Used Vehicles, with petrol fuel engine, of cylinder capacity>1,000<1500cc	U	20	5	50
Vehicles, with petrol fuel engine, of cylinder capacity>1,500=<3000cc, presented CKD	U	0	5
Other	U	35	5	35
Other imported by MV assemblers and man. (Heading 8703)	U	35	5
Used Vehicles, with petrol fuel engine, of cylinder capacity>1,500=<3000cc	U	20	5	50
Vehicles, with petrol fuel engine, of cylinder capacity >3000cc, presented CKD	U	0	5
Vehicles, with petrol fuel engine, of cylinder capacity >3000cc, presented FBU	U	35	5	35
Other imported by MV assemblers and man. of heading 8703	U	35	5
Used Vehicles, with petrol fuel engine, of cylinder capacity >3000cc	U	20	5	50
Vehicles, with diesel or semidiesel engine, of cylinder capacity >1500cc, presented CKD	U	0	5
Vehicles,with diesel or semidiesel engine, of cylinder capacity <=1500cc, presented FBU	U	35	5	35
Other imported by MV assemblers and man. of heading 8703	U	35	5
Used Vehicles, with diesel or semidiesel engine, of cylinder capacity <=1500cc	U	20	5	50
Vehicles, with diesel or semidiesel engine, of cylinder capacity >1500=<2500cc, CKD	U	0	5
Other	U	35	5	35
Other imported by MV assemblers and man. of heading 8703	U	35	5
Used Vehicles, with diesel or semidiesel engine, of cylinder capacity >1500=<2500cc	U	35	5
Vehicles, with diesel or semidiesel engine, of cylinder capacity >2500cc, CKD	U	0	5
Vehicles,with diesel or semidiesel engine, of cylinder capacity >2500cc, presented FBU	U	35	5	35
Other imported by MV assemblers and ma. of heading 8703	U	35	5
Used Vehicles, with diesel or semidiesel engine, of cylinder capacity >2500cc	U	35	5
Other Motor cars and other motor vehicles principally des	U	35	5	35