The short answer
The landed cost is the vehicle price plus everything needed to get it to you: Canadian inland transport and export, VehCAP certification where it applies, sea freight and insurance, Nigerian customs charges, port and clearing costs, and inland delivery. Nigerian charges are assessed on the vehicle at clearance and some changed on 1 July 2026, so a reliable figure has to be built for the specific vehicle and dated.
The cost lines, from seller to your address
| Cost line | What it covers | Set by | Known when |
|---|---|---|---|
| Vehicle price | The agreed price for the specific unit | Seller or auction | On approval |
| Auction or dealer fees | Buyer's premium, documentation fees where they apply | Seller or auction | On approval |
| Inland transport in Canada | Moving the vehicle from the seller to the export port | Carrier | At quotation |
| VehCAP certification | Pre-shipment certification under Nigeria's VehCAP programme, if it is being applied when the vehicle ships | Conformity assessment body | Status confirmed before purchase |
| Export handling | CBSA export reporting and port handling | Forwarder | At quotation |
| Ocean freight and insurance | Roll-on/roll-off or container, plus marine cover | Shipping line and insurer | At quotation; revalidated before booking |
| Nigerian customs charges | Import duty, levies, surcharges and VAT | Nigeria Customs Service | Estimated at quotation; final at assessment |
| Port, terminal and clearing costs | Terminal handling, shipping-line charges, licensed agent fees | Terminal, shipping line, agent | Estimated at quotation |
| Storage or demurrage | Only if the vehicle waits at the port beyond free time | Terminal or shipping line | Only if it happens |
| Inland delivery in Nigeria | Port to your state and city | Haulier | At quotation |
| Vastlane service fee | Sourcing and coordination, as stated in the quotation | Vastlane | At quotation |
Registration and number plates in your state come after delivery and aren't part of the import cost.
What changed on 1 July 2026
Nigeria Customs confirmed on 1 July 2026 that the Federal Government had cut the import adjustment tax (levy) on used vehicles from 15% to 5%, and on new vehicles from 20% to 10%, to cushion a new Green Tax Surcharge that commenced on 1 July 2026. The Customs notice doesn't give the engine-size bands; BusinessDay reported them on 29 June 2026:
| Engine size | Surcharge |
|---|---|
| Below 2,000cc | None |
| 2,000cc to 3,999cc | 2% |
| 4,000cc and above | 4% |
| Electric vehicles, mass-transit buses, locally manufactured vehicles | Excluded |
Engine size now moves the bill. A 2.5-litre saloon falls in the 2% band, while the same model with a smaller engine pays nothing. If you are flexible on engine size, say so in your requirement.
Some press reports describe the cut as a reduction in import duty. Nigeria Customs calls it the import adjustment tax (levy), not import duty, and a later BusinessDay explainer lists a 20% duty alongside the 5% levy for used vehicles. Treat any calculator that predates July 2026, or doesn't say which charge it applies, with caution.
Why the customs value may not match your invoice
Since 2022 Nigeria Customs has used a valuation system that starts from the vehicle identification number and pulls make, model and year to assign a value. Duty is calculated on that value, which can differ from what you paid. The practical consequence: ask for the customs line to be estimated from the VIN of the actual vehicle, not from the purchase price.
Why we don't publish an all-in percentage
Guides online put Nigerian charges anywhere from the high 30s to the high 40s as a percentage of the vehicle's value. Those ranges rest on different assumptions about the rate, the valuation base and the date. Freight and exchange rates move too. A number that is right for one car in one month can be wrong for the next, so a Vastlane quotation is built for the specific vehicle and states its validity date.
Questions to ask of any landed-cost quotation
- Which lines are fixed and which are estimates?
- What value and rates is the customs estimate based on, and on what date?
- Does VehCAP certification apply to this vehicle now? If so, is it included and who performs it?
- Which exchange rate is used, and what happens if it moves before payment?
- Which port is assumed, and how many days of free storage?
- What is excluded, and how long is the quotation valid?
Before approval, ask for these points to be stated in the transaction-specific quotation, along with its commercial lines, inclusions, exclusions, assumptions and validity. Back to the Canada sourcing decision guide.
Sources
External facts on this page come from these sources, each read on 15 October 2026. Regulations change; requirements for your vehicle are confirmed during quotation and clearance. This guide is not legal or financial advice.
- Customs continues nationwide sensitisation on green tax ahead of July 1 implementation — Nigeria Customs Service (1 July 2026)
- Nigeria halves Customs duties on vehicle imports ahead of new green tax surcharge — BusinessDay (29 June 2026)
- Importing a car in 2026? Tax, duties you should know — BusinessDay (31 August 2026)
- Customs introduces identification number for valuation of imported vehicles — BusinessDay (18 January 2022)
- FG launches VehCAP to tackle unsafe vehicle imports — Vanguard
- International product certification (VehCAP listed as “Coming soon”) — Standards Organisation of Nigeria
- Memorandum D20-1-1: Exporter Reporting — Canada Border Services Agency