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IndonesiaNigeria's NAC Levy on used vehicle imports dropped from 15% to 5% of CIF value, effective 2026-07-01 — a major cut that lowers landed cost significantly.
Nigeria cut the National Automotive Council (NAC) levy on used-vehicle imports from 15% down to 5% effective July 2026, meaningfully lowering the landed cost of a China-sourced pickup or 4x4 for Nigerian buyers. The cut targets older second-hand cars to encourage fleet renewal — and it directly benefits buyers importing late-model used pickups and SUVs, exactly the segment we export.
What the 5% levy actually replaces
The NAC levy is a surcharge added on top of the standard import duty, not a replacement for it. Before the cut, a used vehicle attracted a 15% NAC levy on its assessed (CIF) value; that figure is now 5%. The standard import duty — set by HS code, and quoted per vehicle class — remains on top, then VAT applies on the combined base.
Full landed-cost stack for Nigeria
| Charge | Typical rate | Applied on |
|---|---|---|
| Import duty | Standard tariff by HS code | CIF value |
| NAC levy | 5% (was 15%) | CIF value |
| VAT | 7.5% | CIF + duty + levy |
| Port & clearing | ~$380 per unit | Per shipment |
Freight is a separate, fixed part of the number
On top of the charges above, the ocean leg is quoted separately and is the same whether the vehicle is new or used:
- RoRo (roll-on/roll-off): about $900 per vehicle China-to-Lagos.
- Container: about $1,800 per vehicle slot, and the per-unit cost drops further when several units share one container.
Worked example: a $15,000 used pickup
On a CIF value of $15,000, the old 15% levy came to $2,250. At the new 5% rate it is $750 — a saving of about $1,500 per unit before duty and VAT are calculated. Add $900 RoRo freight, ~$380 clearing, 7.5% VAT and the HS-code duty, and the 2026 change alone takes roughly $1,500 straight off the landed number for a single unit — and multiples of that across a container.
How Nigeria compares with our other priority markets
| Destination | Duty / levy | VAT | Age limit | Drive side |
|---|---|---|---|---|
| Nigeria | 5% NAC levy + HS duty | 7.5% | 12 years | LHD only |
| Tanzania | 25% import duty | 18% | 8 years | LHD |
| Ethiopia | 35% import duty | 15% | None (but ICE rules) | LHD |
Nigeria's post-cut stack is the most favourable of the three for late-model used stock, which is why it is our top-priority export market.
Eligibility still matters
- Age limit: Nigeria accepts used vehicles up to 12 years old.
- Drive side: left-hand drive (LHD) only — all our China stock is LHD.
- Documentation: a clean B/L, commercial invoice and pre-shipment inspection (SONCAP for some categories) speed clearing.
See our Nigeria destination guide for the full duty and age-limit breakdown, or run your own numbers in the landed-cost calculator.
Can I import a left-hand-drive Land Cruiser into Kenya?
No — since 2026-01-01, Kenya's KEBS standard restricts used-vehicle imports to right-hand-drive vehicles from 2019 onward, with narrow exceptions for specialty vehicles.
Does Ethiopia's 2024 fuel-vehicle import ban apply to pickup trucks?
Ethiopia restricted import of sub-10-seat internal-combustion vehicles starting 2024-01-29; whether this covers commercial pickups or exempts hybrids for every model is not yet fully confirmed — verify with us before ordering.
What is Tanzania's vehicle age limit for imports?
Tanzania enforces an 8-year age limit measured from manufacture date to arrival at Dar es Salaam port; vehicles exceeding it are refused entry.