ECOWAS Common External Tariff (Nigeria) · CET code · HS 1109.00
1109.00.00.00: Wheat gluten, whether or not dried.
Wheat gluten
✓ 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
1109.00 Wheat gluten, whether or not dried
UK specific or compound duty Third-country duty 1 tariff line 
EU specific or compound duty Third-country duty 1 tariff line 
Türkiye 4% Third-country duty 1 tariff line 
USA 1.8% – 6.8% General (MFN) 2 tariff lines · average 4.3% 
Canada Free General (MFN) 2 tariff lines · 1× specific or compound duty 
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) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan 21.3% General (MFN) 1 tariff line 
Taiwan Free – 20% General (MFN) 2 tariff lines · average 10% 
GCC 5% General (MFN) 2 tariff lines 
Switzerland specific or compound duty General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines · 1× specific or compound duty 
North Macedonia Free General (MFN) 1 tariff line Legal notes
CET code 1109.00.00.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 1109.00 (wheat gluten, whether or not dried).
The import duty is 10%, and quantities are declared in KG.
For the same subheading, the Türkiye duty is 4%, the US duty is 1.8%–6.8%, 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 21.3%, the Taiwan duty is 0%–20%, the GCC duty is 5%, the Norway duty is free and the North Macedonia duty is free.
Nigeria imported goods of subheading 1109.00 worth US$4m in 2024; the largest supplier was Belgium.
Questions and answers
What is the Nigeria import duty for CET code 1109.00.00.00?
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 1109.00 as a whole, the largest supplier in 2024 was Belgium (US$2m).