Vehicle importation is the heart of Nigerian trade. In 2026, the VIN Valuation system has stabilized, making duty costs predictable—provided you avoid ‘accident’ or ‘flood’ vehicles that trigger system queries.
1. The 2026 Duty Structure
For a standard used passenger vehicle in March 2026, the cumulative charges are approximately 35.3% of the CIF value:
- Import Duty: 20%
- Import Levy: 4%
- VAT: 7.5%
- Surcharge: 7% (on the duty)
- ETLS: 0.5%
2. Mandatory VREG Registration
You cannot clear a car without a National Vehicle Registry (VREG) certificate. This must be obtained before your agent attempts to open an SGD in the B’Odogwu system. VREG ensures the car wasn’t stolen abroad and tracks the vehicle for life in Nigeria.
3. Hybrid and Electric Vehicles (EVs)
In 2026, the Federal Government offers a 50% rebate on the Import Levy for fully electric vehicles to promote ‘Green’ transport. However, hybrid cars are still containerized for safety, which adds to the shipping cost.
Conclusion
Vehicle import in 2026 is a digital race. Ensure your VIN matches all documents (Bill of Lading, Invoice, VREG) to avoid the Red Channel. For a step-by-step walkthrough, see our VIN Valuation Guide.