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Vehicles (not Railway) from Nigeria Tariff: 12.5% (2026)

Tariff Rate Breakdown

12.5%

Section 122 Base

12.5%

Effective Rate

Nigeria is a significant source of vehicles (not railway) imports into the United States, with approximately $10B in total bilateral trade.

As of mid-2026, vehicles (not railway) imports from Nigeria face a base tariff rate of 12.5% under the Section 301 forced-labor tariff (a two-tier 10%/12.5% duty), which replaced the flat 10% Section 122 rate when it expired July 24, 2026. Section 122 had itself replaced the IEEPA reciprocal tariff following the Supreme Court's 6-3 ruling in Learning Resources v. Trump (with V.O.S. Selections) on February 20, 2026.

Under the Trade Act of 1974, Section 122 tariffs are limited to 150 days, so the flat 10% Section 122 rate expired on July 24, 2026. It was replaced the same day by USTR's Section 301 forced-labor tariff, and Nigeria's current 12.5% base surcharge is that two-tier (10%/12.5%) rate.

Vehicles (not Railway) (HTS Chapter 87) carry an average MFN duty rate of 2.5% in addition to the base forced-labor tariff. No additional Section 232 or Section 301 surcharges apply to most products in this category from Nigeria.

Key products in HTS Chapter 87 imported from Nigeria include Passenger cars, Pickup trucks, SUVs, Motorcycles, Bicycles, and Auto parts.

Common Products in Chapter 87

Passenger carsPickup trucksSUVsMotorcyclesBicyclesAuto partsTrailersElectric vehiclesTires (mounted)Buses

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Frequently Asked Questions

What is the current tariff rate on vehicles (not railway) from Nigeria?

As of mid-2026, vehicles (not railway) from Nigeria face a base tariff of 12.5% under the Section 301 forced-labor tariff, which replaced the flat 10% Section 122 rate on July 24, 2026. The effective rate is about 12.5% on the most-affected products.

Will the tariff on vehicles (not railway) from Nigeria change?

The flat 10% Section 122 tariff expired July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff; Nigeria's current 12.5% base surcharge is that two-tier (10%/12.5%) rate, covering roughly 60 economies. In August 2026, 25 states sued to block the forced-labor tariff, but CBP continues collecting it while the case proceeds.

How did the Supreme Court ruling affect vehicles (not railway) imports from Nigeria?

The Supreme Court's February 20, 2026 ruling struck down IEEPA reciprocal tariffs as exceeding presidential authority. The president signed a replacement flat 10% tariff under Section 122 the same day, effective February 24; that rate expired July 24, 2026 and was replaced by the Section 301 forced-labor tariff (now 12.5% for Nigeria).