ECOWAS Common External Tariff (Nigeria) · CET code · HS 1005.10
1005.10.00.00: Maize (corn) Seed
Maize (corn) seed for sowing
✓ Can be used in a customs declaration Data: ECOWAS Common External Tariff (Nigeria), in force from 7 September 2023 · checked on 24 October 2026
What you pay
Importing into Nigeria
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
UK Free Third-country duty 4 tariff lines 
EU Free Third-country duty 4 tariff lines · 1× specific or compound duty 
Türkiye Free Third-country duty 4 tariff lines 
USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 2 tariff lines 
Mexico Free General (MFN) 1 tariff line 
Brazil Free General (MFN) 1 tariff line 
Argentina Free General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan Free General (MFN) 2 tariff lines · 1× specific or compound duty 
Taiwan Free General (MFN) 1 tariff line 
GCC Free General (MFN) 1 tariff line 
Switzerland specific or compound duty General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 4 tariff lines Legal notes
Notes
1.
(A) The products specified in the headings of this chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008.
2. Heading 1005 does not cover sweetcorn (Chapter 7).
CET code 1005.10.00.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 1005.10 (maize (corn), seed).
The import duty is 5%, and quantities are declared in KG.
For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is free, the Argentina duty is free, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is free, the Norway duty is free and the North Macedonia duty is free.
Nigeria imported goods of subheading 1005.10 worth US$82m in 2024; the largest supplier was the United Arab Emirates.
Questions and answers
What is the Nigeria import duty for CET code 1005.10.00.00?
The import duty in the ECOWAS Common External Tariff (Nigeria) is 5%; the supplementary unit is KG. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Nigeria import these goods from?
For subheading 1005.10 as a whole, the largest supplier in 2024 was the United Arab Emirates (US$35m), followed by Argentina.