Nigeria
Import a Car from Dubai to Nigeria: 2026 Duties, Rules and Real Costs
Nigeria's 2026 car import math from Dubai: the 40 percent combined duty base, green tax by engine size, the 12 year age rule and a worked landed cost example.

Nigeria rewrote its car import math in 2026, and mostly in the buyer's favour: the combined base of import duty plus levy on passenger cars fell to about 40 percent, roughly half the old effective burden, as Legit.ng's duty breakdown details. The catch arrived with it: a green surcharge by engine size and strict enforcement of the 12 year age ceiling, covered in the new Lagos customs rules. For anyone planning to import a car from Dubai to Nigeria, the winning play is choosing the car around the rules, not discovering them at Tin Can.
The short version: a 2016 or newer car with an engine under 2.0 litres, bought well in Dubai, now lands in Lagos with the friendliest tax treatment Nigeria has offered in years, while big engined SUVs pay an extra 2 to 4 percent and anything older than 12 years cannot legally enter at all.
The 2026 duty stack, line by line#
| Charge | Rate | Applied to |
|---|---|---|
| Import duty plus levy, combined base | about 40 percent | CIF value |
| VAT | 7.5 percent | CIF plus duties |
| Green surcharge, engine under 2.0L | 0 percent | exempt |
| Green surcharge, 2.0L to 3.9L | plus 2 percent | CIF value |
| Green surcharge, 4.0L and above | plus 4 percent | CIF value |
| Electric vehicles | 0 percent duty | full exemption this year |
Age rule: maximum 12 years from manufacture, so 2014 is the oldest legal build in 2026, and enforcement is strict. Our Dubai export cost breakdown covers the Dubai side fees that come before any of this.

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Worked example: Camry 2.5 versus Corolla 1.8#
Same USD 11,000 Dubai purchase, same USD 1,200 RoRo freight to Lagos, CIF about USD 12,200:
- Corolla 1.8L: 40 percent base plus 7.5 percent VAT, no green surcharge. Duties roughly USD 5,800; landed before local charges about USD 18,000.
- Camry 2.5L: add the 2 percent surcharge. Duties roughly USD 6,100; the badge costs about USD 300 extra at the border.
- A 4.0L Land Cruiser pays the full plus 4 percent, which on a USD 30,000 CIF is USD 1,200 of green tax alone.
Under 2.0 litres is the tax sweet spot, which conveniently matches what resells fastest, as our best cars to export guide shows.

The process from Dubai side#
Buying and export run exactly like our Ghana lane: verify and inspect before paying, clear fines, export certificate, then RoRo or container to Lagos in roughly 3 to 4 weeks on the water. Nigerian clearance then needs the export certificate, invoice, bill of lading and your clearing agent's Form M and PAAR trail; agent fees and terminal charges in Lagos add a few hundred dollars equivalent and move with congestion.
Frequently asked questions#
How much is customs duty on cars in Nigeria in 2026?#
The combined duty plus levy base is about 40 percent of CIF for passenger cars, plus 7.5 percent VAT and a green surcharge of 0, 2 or 4 percent by engine size. Electric vehicles clear at zero duty this year.
What is the car age limit for importing into Nigeria?#
Twelve years from the year of manufacture, strictly enforced in 2026, so 2014 is the oldest importable build. Older cars are refused regardless of condition, so check the VIN year before you pay in Dubai.
Is it cheaper to import a car from Dubai than buy in Lagos?#
For clean, low mileage stock the landed math usually favours Dubai even after 40 percent duties, especially under 2.0 litres. Run the export cost breakdown against local asking prices for your exact model before committing.
Can I import an electric car to Nigeria duty free?#
In 2026 yes at the duty line: EVs carry zero import duty and no green surcharge, with VAT still applying. Dubai's EV stock makes this the quietest arbitrage on the lane while the window lasts.
Do you handle shipping from Dubai to Lagos?#
Yes: purchase or auction bidding, export paperwork, RoRo or container booking and VIN tracking to Lagos, with clearing partners on the Nigerian side. Start from the inventory or talk to the team.
Choose the car around the rules#
Send us the model you want and your budget, and we will confirm the engine band, age eligibility and a landed Lagos estimate before you commit to anything.
Get a Lagos landed quote and import with the math done first.
- Nigeria
- Importing
- Duties
Ready to ship your vehicle?
Tell us your destination port and we'll come back with an all-in export quote.
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