ECOWAS Common External Tariff (Nigeria) · CET code · HS 1104.22
1104.22.00.00: Other worked grains (for example, hulled, pearled, sliced or kibbled) : of oats
✓ 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
1104.22 Other worked grains: of oats
UK specific or compound duty Third-country duty 3 tariff lines 
EU specific or compound duty Third-country duty 3 tariff lines 
Türkiye 45% Third-country duty 3 tariff lines 
USA 0.5% General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico 5% General (MFN) 1 tariff line 
Brazil 9% General (MFN) 1 tariff line 
Argentina 9% General (MFN) 4 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan 12% General (MFN) 1 tariff line 
Taiwan 5% – 17% General (MFN) 2 tariff lines · average 11% 
GCC 5% General (MFN) 1 tariff line 
Switzerland specific or compound duty General (MFN) 4 tariff lines 
Norway specific or compound duty General (MFN) 1 tariff line 
North Macedonia 10% General (MFN) 3 tariff lines Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
Legal notes
Notes
1. This chapter does not cover:
(a) roasted malt put up as coffee substitutes (heading 0901 or 2101);
(b) prepared flours, groats, meals or starches of heading 1901;
(c) corn flakes and other products of heading 1904;
(d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005;
(e) pharmaceutical products (Chapter 30); or
(f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2.
(A) Products from the milling of the cereals listed in the table below fall in this chapter if they have, by weight on the dry product:
(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and
(b) an ash content (after deduction of any added minerals) not exceeding that indicated in column 3.
Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.
(B) Products falling in this chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column 4 or 5 is not less, by weight, than that shown against the cereal concerned.
Otherwise, they fall in heading 1103 or 1104.
| Cereal | Starch content | Ash content | Rate of passage through a sieve with an aperture of | |
|---|---|---|---|---|
| 315 micrometres (microns) | 500 micrometres (microns) | |||
| (1) | (2) | (3) | (4) | (5) |
| Wheat and rye | 45 % | 2,5 % | 80 % | — |
| Barley | 45 % | 3 % | 80 % | — |
| Oats | 45 % | 5 % | 80 % | — |
| Maize (corn) and grain sorghum | 45 % | 2 % | — | 90 % |
| Rice | 45 % | 1,6 % | 80 % | — |
| Buckwheat | 45 % | 4 % | 80 % | — |
| Other cereals | 45 % | 2 % | 50 % | — |
3. For the purposes of heading 1103, the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of which:
(a) in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
(b) in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm.
In the ECOWAS Common External Tariff (Nigeria), 1104.22.00.00 is one of 1 line under subheading 1104.22, other worked grains: of oats.
The import duty is 10%, and quantities are declared in KG.
For the same subheading, the Türkiye duty is 45%, the US duty is 0.5%, the Canada duty is free, the Mexico duty is 5%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 12%, the Taiwan duty is 5%–17%, the GCC duty is 5% and the North Macedonia duty is 10%.
Nigeria imported goods of subheading 1104.22 worth US$3m in 2024; the largest supplier was the United Kingdom, and the United Kingdom ranked 1st with US$3m.
Questions and answers
What is the Nigeria import duty for CET code 1104.22.00.00?
The import duty in the ECOWAS Common External Tariff (Nigeria) is 10%; 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 1104.22 as a whole, the largest supplier in 2024 was the United Kingdom (US$3m).