Nigerians spent more on foreign cars in the first half of 2026 than any time in recent memory. According to National Bureau of Statistics foreign trade data reported by Arise News and Nairametrics, importation of passenger motor vehicles reached about N1.18 trillion in H1 2026, up about 145.6% from N479.26 billion in the same period in 2025. If you are thinking of importing a Tokunbo, these important rules tell you that buying this Tokunbo car has changed these rules again. quickly
This guide breaks down what has changed, what the cost of importing Tokunbo into Nigeria looks like in principle and what you should check before paying a kobo to a shipper or dealer.
The numbers behind the increase in imports
NBS statistics, as reported, paint a clear picture of demand:
- Passenger Vehicles, H1 2026: About N1.18 trillion, compared to N479.26 billion in H1 2025.
- Q1 2026: N552.34 billion. Q2 2026: N624.75 billion, so the expenditure kept climbing for half the year.
- Total transport equipment and parts: About N3.73 trillion, up 44.2% from N2.59 trillion.
- Car Parts and Accessories: A decrease of about 4.4%, from N755.43 billion to N722.59 billion.
Note that these are Naira values, so part of the increase may reflect exchange rate and price movements and not simply landing more cars. Still, a jump of this size in passenger vehicles indicates that buyers are flocking to imports if the tariffs come down.
Key changes in duty
The Comptroller-General of the Nigeria Customs Service, Adewale Adeniyi, confirmed the cuts while defending the agency’s 2026 budget proposal before the Customs and Excise House of Representatives Committee, as reported by Legit.ng in July 2026. According to that report:
- Used (Tokunbo) Vehicles: Duty reduced from 15% to 5%.
- Brand New Vehicles: Duty reduced from 20% to 10%.
- Mr. Adeniyi said the implementation of the revised tariff regime began in May 2026.
Lawmakers welcomed the relief, but some questioned whether the lower tariffs would actually stop cargo being shipped to the port in Cotonou, Benin Republic, as many importers still complain about high clearing costs at Nigerian ports. Mr Adeniyo admitted that the cut could negatively affect revenue from car imports. In other words, the policy is still being tested.
You must not ignore the green tax surcharge
In addition to the duty cut, a Green Tax Surcharge comes into effect on 1 July 2026 under the Federal Government’s 2026 Fiscal Policy Measure. As reported, this applies by engine size:
- Engines from 2,000cc to 3,999cc: 2% surcharge.
- 4,000cc and above engine: 4% surcharge.
- Electric vehicles and certain exempted categories are said not to be subject to it.
So the cheapest route to 2026 is usually a smaller engine. A 1.8-liter sedan eschews the surcharge altogether, while a larger V6 or V8 SUV carries it above the call of duty.
12-year age rule and LHD requirements
Cheap duty does not mean that any old car can come According to the Nigeria Customs Service import ban list, summarized by Legit.ng in August 2026, used vehicles older than 12 years from their year of manufacture are banned, making 2014 the oldest eligible model year in 2026. Vehicles are also generally required to drive on the left Drive on the right; Right-hand-drive units face limitations.
Before you pay for any car abroad, make sure to document the year of manufacture, not just the year of registration. A car that misses the cut-off can get stuck at the port.
How to estimate your actual landing costs
The duty percentage is only one line. Nigerian tokunbo import costs are made up of various components, and exact figures vary by shipper, port and exchange rate, so consider any total as an estimate:
- Purchase price abroad and auction or dealer fees.
- Domestic transportation and shipping to Lagos (Apapa or Tin Can) or other port, with marine insurance.
- duty on assessed value (5% for used vehicles at replicated new rate), plus applicable duty and any green tax surcharge.
- Clearing agent, terminal and port charges. This is where most buyers get surprised.
- Registration, number plates and insurance When the car is clean.
Most Important Point: Duty is charged on the customs-assessed value, not necessarily on what you paid. If your invoice is much less than the customs valuation for that model and year, expect to use the assessed value. Ask your clearing agent for a written estimate before shipping.
Import yourself or buy a clean car?
Importing directly can save money, but it means you bear the risk of delays, exchange rate fluctuations between payment and clearing, and surprise charges. Buying an already cleared Tokunbo car from a dealer costs more but gives you a car that you can test drive and test drive in Lagos, Abuja or Port Harcourt. Check the car loan terms carefully if you’re financing, as lenders often prefer cleared vehicles with full paperwork.
- Import yourself if: You have a trusted agent, waiting time and a cash buffer for unexpected charges.
- Buy Clear If: Whether you want to visit first, need a car quickly, or are using a car loan.
Risks and Imperfections
A lower tariff may lower prices, but it also draws more buyers and more importers, which keeps demand high. The policy may change again, and the tariff itself suggests that the tariff schedule may be reviewed due to revenue concerns raised. Used cars also come with their usual risks: a history of flooding or accidents, odometer issues, and hybrid battery wear. Get an independent mechanic inspection and vehicle history report wherever possible.
Key takeaways and FAQs
Key take: The reported duty on Tokunbo cars is down from 15% to 5%, passenger car imports are roughly 2.5 times higher in H1 2026, and the green tax surcharge and 12-year age rule are two details that could change your final bill.
What is the duty now on Tokunbo cars in Nigeria?
According to the Comptroller-General of Customs published in July 2026, used vehicles attract 5% duty, down from 15%. Other duties and green tax surcharge may apply above.
Which engine size pays the green tax?
As reported, 2% for 2,000cc to 3,999cc and 4% for 4,000cc and above, effective from 1 July 2026. Electric vehicles are exempted.
What is the earliest Tokunbo car I can import?
Vehicles older than 12 years from the year of manufacture are prohibited, so 2014 models are the oldest eligible in 2026.
Is it cheaper to clear through Cotonou?
Some importers have used Cotonou because of Nigerian port costs, but lawmakers have identified this as a concern. Importing through unofficial routes carries legal risks, so use licensed agents and official ports.
Disclaimer: Car prices, import duties and specifications in Nigeria change frequently. Always confirm current figures with the dealer, licensed clearing agent or Nigeria Customs Service before purchasing.