Nigerians spent far more on foreign cars in the first half of 2026 than at any point in recent memory. According to National Bureau of Statistics foreign trade data reported by Arise News and Nairametrics, passenger motor vehicle imports reached about N1.18 trillion in H1 2026, up roughly 145.6% from N479.26 billion in the same period of 2025. If you are thinking of importing a tokunbo car, this surge tells you something important: the rules changed, and buyers reacted fast.
This guide breaks down what changed, what the tokunbo import cost in Nigeria now looks like in principle, and what you should check before you pay a single kobo to a shipper or dealer.
The numbers behind the import surge
The NBS figures, as reported, paint a clear picture of demand:
- Passenger vehicles, H1 2026: about N1.18 trillion, compared with N479.26 billion in H1 2025.
- Q1 2026: N552.34 billion. Q2 2026: N624.75 billion, so spending kept climbing through the half-year.
- Total transport equipment and parts: about N3.73 trillion, up 44.2% from N2.59 trillion.
- Vehicle parts and accessories: down about 4.4%, from N755.43 billion to N722.59 billion.
Note that these are values in Naira, so part of the rise can reflect exchange-rate and price movements and not only more cars landing. Still, a jump of this size in passenger vehicles points to buyers rushing to import once duties dropped.
What changed on duty
The Comptroller-General of the Nigeria Customs Service, Adewale Adeniyi, confirmed the cuts while defending the agency’s 2026 budget proposal before the House of Representatives Committee on Customs and Excise, 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 implementation of the revised tariff regime began in May 2026.
Lawmakers welcomed the relief, but some questioned whether lower tariffs would actually stop cargo being diverted to ports in Cotonou, Benin Republic, since many importers still complain about high clearing costs at Nigerian ports. Mr Adeniyi also acknowledged the cuts may negatively affect revenue from vehicle imports. In other words, the policy is still being tested.
The Green Tax surcharge you must not ignore
Alongside the duty cut, a Green Tax surcharge took effect on 1 July 2026 under the Federal Government’s 2026 Fiscal Policy Measures. As reported, it applies by engine size:
- Engines from 2,000cc to 3,999cc: 2% surcharge.
- Engines of 4,000cc and above: 4% surcharge.
- Electric vehicles and certain exempt categories are reportedly not subject to it.
So the cheapest route in 2026 is usually a smaller engine. A 1.8-litre sedan avoids the surcharge entirely, while a big V6 or V8 SUV carries it on top of duty.
The 12-year age rule and the LHD requirement
Cheaper duty does not mean any old car can come in. Per the Nigeria Customs Service import prohibition list, as summarised by Legit.ng in August 2026, used vehicles more than 12 years old from their year of manufacture are barred, which makes 2014 the oldest eligible model year in 2026. Vehicles for normal registration are also generally required to be left-hand drive, because Nigeria drives on the right; right-hand-drive units face restrictions.
Before you pay for any vehicle abroad, confirm the manufacture year on the documents, not just the registration year. A car that misses the cut-off can be stuck at the port.
How to estimate your real landing cost
The duty percentage is only one line. Nigerian tokunbo import cost is built from several parts, and the exact figures vary by shipper, port and exchange rate, so treat any total as an estimate:
- Purchase price abroad and auction or dealer fees.
- Inland transport and shipping to Lagos (Apapa or Tin Can) or another port, plus marine insurance.
- Customs duty on the assessed value (5% for used vehicles per the reported new rate), plus applicable levies and any Green Tax surcharge.
- Clearing agent, terminal and port charges. This is where most buyers get surprised.
- Registration, number plates and insurance once the car is cleared.
The most important point: duty is charged on the Customs-assessed value, not necessarily on what you paid. If your invoice is far below Customs’ valuation for that model and year, expect the assessed value to be used. Ask your clearing agent for a written estimate before shipping.
Import yourself or buy a cleared car?
Importing directly can save money, but it means you carry the risk of delays, exchange-rate swings between payment and clearing, and surprise charges. Buying an already-cleared tokunbo car from a dealer costs more upfront but gives you a vehicle you can inspect and test drive in Lagos, Abuja or Port Harcourt. If you are financing, check the car loan terms carefully, since lenders often prefer cleared vehicles with complete papers.
- Import yourself if: you have a trusted agent, time to wait, and a buffer of cash for unexpected charges.
- Buy cleared if: you want to inspect first, need the car quickly, or are using a car loan.
Risks and drawbacks
Lower duty can pull prices down, but it can also pull in more buyers and more importers, which keeps demand high. Policy can change again, and the revenue concerns raised by Customs itself suggest the tariff schedule may be reviewed. Used cars also bring their usual risks: flood or accident history, odometer issues and hybrid battery wear. Get an independent mechanic inspection and a vehicle history report wherever possible.
Key takeaway and FAQ
Key takeaway: Reported duty on tokunbo cars fell from 15% to 5%, imports of passenger vehicles roughly 2.5 times higher in H1 2026, and the Green Tax surcharge and the 12-year age rule are the two details most likely to change your final bill.
What is the duty on tokunbo cars in Nigeria now?
According to the Customs Comptroller-General as reported in July 2026, used vehicles attract 5% duty, down from 15%. Other levies and the Green Tax surcharge may apply on top.
Which engine sizes pay the Green Tax?
As reported, 2% for 2,000cc to 3,999cc and 4% for 4,000cc and above, effective 1 July 2026. Electric vehicles are reportedly exempt.
What is the oldest tokunbo car I can import?
Vehicles more than 12 years old from the year of manufacture are barred, 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 flagged this as a concern. Importing through unofficial routes carries legal risk, so use licensed agents and official ports.
Disclaimer: vehicle prices, import duties and specs change frequently in Nigeria. Always confirm current figures with the dealer, a licensed clearing agent or the Nigeria Customs Service before buying.
