Nigeria remains the largest single destination market for UK used-car exports, and the 2026 customs review has changed how landed cost is calculated at Lagos. This post summarises the new rules and what they mean for buyers shipping from Felixstowe and Southampton.
The headline changes
The Nigeria Customs Service kept the headline 35% duty rate but adjusted the National Automotive Council (NAC) levy and tightened the age-limit enforcement at Tin Can Island and PTML.
- Duty: 35% of CIF value (unchanged)
- NAC levy: 20% (unchanged headline, stricter valuation)
- Age limit: vehicles older than 12 years pay a 15% surcharge
- Electric vehicles: reduced 10% duty band introduced
How CIF is being assessed in 2026
Customs valuation now leans on a published reference price list rather than the bill-of-lading invoice for popular models. That means a 2018 Toyota Camry will be valued at the reference figure even if the actual purchase price was lower.
For UK shippers this means landed-cost forecasts should use the reference price plus shipping and insurance, not the invoice. Our quote engine has been updated with the latest reference table.
What it means for total landed cost
A 2019 Toyota Corolla shipped Southampton → Lagos RoRo in mid-2026:
- UK-side: vehicle £9,500 + RoRo £1,150 + insurance £150 = £10,800 CIF
- Lagos duty (35%): £3,780
- NAC levy (20%): £2,160
- Port and terminal handling: ~£650
- Clearing agent: ~£350
- Estimated total landed cost in Lagos: £17,740
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About the author
TheShipCars Editorial Team
Logistics specialists at TheShipCars Worldwide with hands-on experience moving vehicles from UK ports to over 60 destinations across Africa, the Middle East, Asia Pacific, the Americas and Europe.