ECOWAS Common External Tariff (Nigeria) · CET code · HS 1106.30
1106.30.10.00: Plantain 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
1106.30 Of the products of Chapter 8
UK 8% – 10% Third-country duty 6 tariff lines · average 8.3% 
EU 8.3% – 10.9% Third-country duty 2 tariff lines · average 9.6% 
Türkiye 23.1% Third-country duty 3 tariff lines 
USA 2.8% – 9.6% General (MFN) 2 tariff lines · average 6.2% 
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) 4 tariff lines 
Peru Free General (MFN) 3 tariff lines 
New Zealand Free General (MFN) 3 tariff lines 
Japan Free – 15% General (MFN) 3 tariff lines · average 10% 
Taiwan Free – 18.5% General (MFN) 2 tariff lines · average 9.3% 
GCC 5% General (MFN) 9 tariff lines 
Switzerland Free General (MFN) 2 tariff lines · 1× specific or compound duty 
Norway Free General (MFN) 2 tariff lines · 1× specific or compound duty 
North Macedonia Free – 10% General (MFN) 3 tariff lines · average 6.7% Nigeria lines: 1106.30
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.
- N360833 U.S. CBP
The tariff classification of a fruit powder from New Zealand
- N356055 U.S. CBP
The tariff classification of fruit powder from Brazil
- N351118 U.S. CBP
The tariff classification of fruits and a yeast flake from Poland
- N336429 U.S. CBP
The tariff classification of a fruit powder from Japan
- 600015650 HMRC
Acai berry powder (Euterpe Precatoria, freeze-dried). Made from 100% organic acai pulp, with no skin or seeds included. Presented as a dark purple powder. Suitable for immediate consumption or as an ingredient in recipes. Recommended daily intake: 2–3g. Packaged in foil air-tight bag. Available in…
- 600015656 HMRC
Acerola freeze-dried powder. Made from 100% frozen acerola puree. A fine powder with a medium to dark orange colour. Suitable for immediate consumption or as an ingredient in recipes. The daily recommended daily intake is 3-5g per day. The powder is packaged in a 10 kg food-grade foil bag in a…
8 rulings in total for this code
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), 1106.30.10.00 is one of 2 lines under subheading 1106.30, of the products of Chapter 8.
The import duty is 20%, and quantities are declared in KG.
For the same subheading, the UK duty is 8%–10%, the EU duty is 8.3%–10.9%, the Türkiye duty is 23.1%, the US duty is 2.8%–9.6%, the Canada duty is free, the Mexico duty is 10%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 0%–15%, the Taiwan duty is 0%–18.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is 0%–10%.
Nigeria imported goods of subheading 1106.30 worth US$567k in 2024.
Questions and answers
What is the Nigeria import duty for CET code 1106.30.10.00?
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.
Typical products
Everyday names, not part of the legal text.