ECOWAS Common External Tariff (Nigeria) · CET code · HS 1902.40

1902.40.00.00

1902.40.00.00: Couscous

✓ 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 20% standard rate depends on the country of origin

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

1902.40 Pasta, whether or not cooked or stuffed: couscous

UK specific or compound duty Third-country duty 2 tariff lines EU specific or compound duty Third-country duty 2 tariff lines Türkiye 6.4% – 7.7% Third-country duty 2 tariff lines · average 7.1% USA 6.4% General (MFN) 1 tariff line Canada Free – 5.5% General (MFN) 2 tariff lines · average 2.8% Mexico 10% General (MFN) 1 tariff line Brazil 14.4% General (MFN) 1 tariff line Argentina 16% General (MFN) 1 tariff line Peru Free General (MFN) 1 tariff line New Zealand 5% General (MFN) 1 tariff line Japan specific or compound duty General (MFN) 1 tariff line Taiwan 22% General (MFN) 1 tariff line GCC 5% General (MFN) 1 tariff line Switzerland specific or compound duty General (MFN) 3 tariff lines Norway specific or compound duty General (MFN) 1 tariff line North Macedonia 30% General (MFN) 2 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.

  • N305308 U.S. CBP 13 August 2019 · 1902.40.00.00

    The tariff classification of a couscous meal from France

  • N274225 U.S. CBP 30 August 2016 · 1902.40.00.00

    The tariff classification of a dry couscous mix from Canada

  • 600013151 HMRC 15 July 2025 – 14 July 2028 · 1902 40 10 00

    dried Cous Cous This product is comprised of green, orange and white cous cous The product is packed in a paper based bag, and then in a cardboard box

Legal notes

Notes

1. This chapter does not cover:

  1. (a) except in the case of stuffed products of heading 1902, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

  2. (b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or

  3. (c) medicaments or other products of Chapter 30.

2. For the purposes of heading 1901:

  1. (a) the term ‘groats’ means cereal groats of Chapter 11;

  2. (b) the terms ‘flour’ and ‘meal’ mean:

    1. (1) cereal flour and meal of Chapter 11, and

    2. (2) flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).

3. Heading 1904 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806).

4. For the purposes of heading 1904, the expression ‘otherwise prepared’ means prepared or processed to an extent beyond that provided for in the headings of or notes to Chapter 10 or 11.

Chapter notes: Chapter 19 →

In the ECOWAS Common External Tariff (Nigeria), 1902.40.00.00 is one of 1 line under subheading 1902.40, pasta, whether or not cooked or stuffed: couscous.

The import duty is 20%, and quantities are declared in KG.

For the same subheading, the Türkiye duty is 6.4%–7.7%, the US duty is 6.4%, the Canada duty is 0%–5.5%, the Mexico duty is 10%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is 5%, the Taiwan duty is 22%, the GCC duty is 5% and the North Macedonia duty is 30%.

Nigeria imported goods of subheading 1902.40 worth US$121k in 2024.

Questions and answers

What is the Nigeria import duty for CET code 1902.40.00.00?

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.

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Typical products

Everyday names, not part of the legal text.