ECOWAS Common External Tariff (Nigeria) · CET code · HS 1106.20
1106.20.91.00: Cocoyam flour
✓ 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
1106.20 Of sago or of roots or tubers of heading 0714
UK specific or compound duty Third-country duty 2 tariff lines 
EU specific or compound duty Third-country duty 2 tariff lines 
Türkiye 30% Third-country duty 3 tariff lines 
USA Free – 8.3% General (MFN) 2 tariff lines · average 4.2% 
Canada Free General (MFN) 1 tariff line 
Mexico 10% General (MFN) 1 tariff line 
Brazil 9% General (MFN) 1 tariff line 
Argentina 9% General (MFN) 1 tariff line 
Peru 6% General (MFN) 2 tariff lines 
New Zealand Free General (MFN) 1 tariff line 
Japan Free – 21.3% General (MFN) 3 tariff lines · average 12.1% 
Taiwan 6% – 20% General (MFN) 2 tariff lines · average 13% 
GCC 5% General (MFN) 8 tariff lines 
Switzerland Free General (MFN) 2 tariff lines 
Norway specific or compound duty General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 2 tariff lines Nigeria lines: 1106.20
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.
- N312676 U.S. CBP
The tariff classification of konjac powder from Indonesia
- N303239 U.S. CBP
The tariff classification, country of origin, marking, and application of a trade program or trade agreement of food products from Zambia
- 600013854 HMRC
Yam powder used in the food industry. This is made by washing peeling and cutting the yams into small pieces .The item is steamed or boiled to soften the yam. The product then undergoes mashing or pureeing, followed by a dehydration process before finally milling and sieving to ensure consistent…
- 600010317 HMRC
Cassava flour Use: for baking Packaging: zip lock plastic, weight 1 kg (possible 25 and 50kg)
Legal notes
Additional notes
1. The duty-rate applicable to mixtures of this chapter shall be as follows:
(a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;
(b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.
2. For the purposes of heading 1106, the terms ‘flour’, ‘meal’ and ‘powder’ mean products (other than shredded desiccated coconut), obtained by milling or some other fragmentation process from dried leguminous vegetables of heading 0713, from sago or roots or tubers of heading 0714 or from products of Chapter 8, of which:
(a) in the case of dried leguminous vegetables, sago, roots, tubers and products of Chapter 8 (excluding nuts of headings 0801 and 0802), at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
(b) in the case of nuts of headings 0801 and 0802, at least 50 % by weight passes through a woven metal wire cloth sieve with an aperture of 2,5 mm.
In the ECOWAS Common External Tariff (Nigeria), 1106.20.91.00 is one of 5 lines under subheading 1106.20, of sago or of roots or tubers of heading 0714.
The import duty is 20%, and quantities are declared in KG.
For the same subheading, the Türkiye duty is 30%, the US duty is 0%–8.3%, the Canada duty is free, the Mexico duty is 10%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is 0%–21.3%, the Taiwan duty is 6%–20%, the GCC duty is 5%, the Switzerland duty is free and the North Macedonia duty is free.
Nigeria imported goods of subheading 1106.20 worth US$6m in 2024; the largest supplier was China.
Questions and answers
What is the Nigeria import duty for CET code 1106.20.91.00?
The import duty in the ECOWAS Common External Tariff (Nigeria) is 20%; 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 1106.20 as a whole, the largest supplier in 2024 was China (US$5m).
Typical products
Everyday names, not part of the legal text.