The Nigeria Customs Service announced implementation of the 2026 Fiscal Policy Measures and Tariff Amendments in a press release dated 29 July 2026, reference NCS/PR/SP/S.582/026/010/VOL.IV, signed by DC Abdullahi Maiwada for the Comptroller-General. The measures were approved by President Bola Ahmed Tinubu.
Most of the document concerns trade policy generally. One line in it should change how you pick stock for Lagos.
The change that matters for cars
Among the approved amendments, the Service lists:
the Green Tax Surcharge on motor vehicles with engine capacities of 2000cc and above
That sits alongside a Revised Import Adjustment Tax list, a Revised National List for the ECOWAS Common External Tariff (2022–2027), a Revised Import Prohibition List (Trade), a revised list of goods liable to excise duty, and a Revised Export Prohibition List.
The press release announces the surcharge without publishing the rate. The full variation order is available from the Customs website, and the Service explicitly directs stakeholders to study it. Get the rate from that document or from your agent — not from a blog, including this one.
Why a 2000cc threshold reshapes sourcing
Nigeria was already the more expensive of our two markets to clear, with combined charges commonly landing near 50–70% of CIF against Ghana’s 30–35%. A surcharge keyed to engine capacity adds a second axis to that arithmetic.
Look at what it does to a typical shopping list:
| Vehicle | Engine | Above threshold? |
|---|---|---|
| Chery Tiggo 8 Pro 1.6T | 1598 cc | No |
| Chery Tiggo 7 PLUS 1.5TGDI | 1498 cc | No |
| Haval H6 1.5T | 1497 cc | No |
| Geely Coolray 1.5T | 1477 cc | No |
| Typical 2014 European SUV | 3.0L diesel | Yes |
| Tiggo 8 Pro / H6 in 2.0T form | 1968–1998 cc | No, but close |
The modern Chinese turbocharged 1.5T and 1.6T sits comfortably below 2000cc while pulling like a larger engine. The older large-displacement European stock that has historically competed against it in Lagos sits above the line. If the surcharge is material, this is a direct competitive shift in favour of downsized turbo petrol.
The 2.0T variants deserve care. At 1968 cc or 1998 cc they are under the threshold, but they are under it by tens of cubic centimetres. Confirm the exact stamped displacement for the specific unit rather than assuming from the “2.0T” badge.
What else is in the file
The five official Nigeria Customs documents worth having on your desk:
- the Customs and Excise Tariff variation order for 2026 — the authoritative rate source
- the 2026 Fiscal Policy Measures press release
- the Revised Import Prohibition List
- the Nigeria Customs Service Act 2023
- the published import and export procedure notice
Nigeria’s used-vehicle age restriction is widely reported in the trade as twelve years. That figure does not appear in the July 2026 press release, and we have not verified it against the current variation order. Treat it as a working assumption to confirm with your agent, not a rule to price against.
How this sits next to Ghana
The two regimes are moving in different directions, and if you run both markets the divergence is useful rather than annoying.
Ghana is tightening on condition and age — the GSA’s six prohibited categories and its 15-year line from 1 October 2026, enforced through a pre-shipment Certificate of Conformance. Nigeria is tightening on fiscal treatment of engine capacity.
A 2022 1.5T Chinese SUV with a clean third-party inspection satisfies both directions of travel at once: young enough for Ghana’s age rule, clean enough for its condition rules, and small enough to sit under Nigeria’s new displacement threshold. That is not a marketing claim, it is just where the two rulebooks happen to intersect.
Common questions
Q: What is the Green Tax Surcharge rate? A: The July 2026 press release announces the surcharge on vehicles of 2000cc and above without stating the rate. Take the rate from the Customs variation order or your clearing agent.
Q: Does the surcharge apply to used vehicles specifically? A: It is described as applying to motor vehicles by engine capacity, not by new-versus-used status. Confirm the treatment for used imports with your agent.
Q: Is Nigeria still worth it given the higher charges? A: For volume, frequently yes. Nigeria’s HS 8703 imports ran to roughly $2.5 billion across nearly 67,000 units in 2023 against Ghana’s $550 million across 43,000 units. Deeper market, worse duty.
Q: Where do I get the official 2026 tariff document? A: From customs.gov.ng, under publications and circulars. The Service links it directly in the press release.
