Cotonou Car Import Duty Calculator (Nigeria): Tokunbo Clearing Cost 2026

For most 8 to 10 year-old sedans coming through Cotonou, the statutory clearing cost lands in the 42 to 49 percent of CIF range. A common worked example: a 2017 Toyota Camry purchased in the US for $8,000, shipped to Cotonou, with CIF in NGN around ₦11.2 million at an FX of ₦1,400 to the dollar. Statutory charges (duty + NAC + surcharge + 4% FOB levy + ETLS + CISS + VAT) typically come to roughly ₦4.7 to ₦5.5 million, putting the all-in landed-and-cleared figure (before shipping and agent fees) near ₦16 to ₦17 million.

The exact figure depends on three inputs you control: the vehicle value, the exchange rate NCS uses to convert that value to NGN, and the vehicle age. NCS uses its own published exchange rate (which can differ from the parallel-market rate), and it values your vehicle against its internal database — that figure can be higher than what you actually paid, especially for in-demand makes. The calculator above lets you override the FX rate so you can model both NCS's rate and an upper-bound rate.

Nigerian Customs Service (NCS) computes duty as a compound stack on a CIF base. The headline 20% import duty is the first layer — but six more layers stack on top before VAT applies. The order matters because VAT is computed on the compounded base, not on CIF alone, so the effective rate well exceeds the headline 20%.

The stack: (1) Import Duty 20% of CIF; (2) NAC Levy 15% of CIF for used vehicles (20% for new); (3) Surcharge 7% of the computed import duty amount; (4) the 4% FOB Levy (introduced 2026) on FOB value, approximated as 88% of CIF; (5) ETLS 0.5% of CIF (an ECOWAS levy); (6) CISS 1% of FOB; then (7) VAT 7.5% applied to the compounded base of CIF + Duty + NAC + Surcharge + FOB Levy + ETLS + CISS.

The compounding is the key insight. Some online tokunbo calculators apply VAT only to CIF, which understates the result. The calculator above applies VAT to the proper compounded base, which is how NCS actually computes it.

The headline import duty under the 2026 NCS / CET tariff for used vehicles in HS 8703 is 20% of the CIF value, with the NAC levy adding 15% (for used) or 20% (for new). When sources cite a 35% figure, that combines duty + NAC into a single number — useful as a quick benchmark, but the calculator separates them because they are charged on different bases through downstream layers. The 35% combined figure does NOT account for the surcharge, FOB levy, ETLS, CISS or VAT that follow.

EV and hybrid vehicles under approximately $70,000 attract a reduced 10% import duty under the 2026 EV incentive. The reduction is on the import duty line only — the NAC levy, surcharge, FOB levy, ETLS, CISS and VAT still apply on top. Toggle the EV switch in the calculator to apply the reduced rate.

Two compounding causes. First, the new 4% FOB Levy introduced in 2026 — a charge that did not exist in 2025 — adds an entirely new line item to the stack. Second, the naira's continued FX revaluation has materially raised the CIF in NGN compared to 2024 / 2025, and the entire compound stack scales off CIF. A vehicle whose dollar value held flat year-over-year still produces a higher CIF in naira, which then cascades through every downstream rate.

Outside the official charges, NCS-assessed values themselves have been trending higher across categories as the customs database is recalibrated. The combination means clearing costs for the same physical car have climbed materially even when the dollar purchase price and structural rates have not all moved at once.

The output is statutory charges (duty + levies + VAT) only. Add separately: ocean shipping from Cotonou to your final clearing port (typically Tin Can or Apapa); terminal handling fees; your clearing agent's commission and processing fee; and any vehicle-specific penalties.

Together these usually add ₦500,000 to ₦1.5 million depending on logistics, vehicle size, and agent. Always get a written quote from your clearing agent before committing financially. The NCS database value of your vehicle can also differ from your purchase price — their valuation prevails, and you should budget for it being higher than your auction price, not lower.