ECOWAS Common External Tariff (Nigeria) · CET code · HS 1904.20
1904.20.90.00: Other
✓ 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
UK 8% Third-country duty 4 tariff lines · 3× specific or compound duty 
EU specific or compound duty Third-country duty 4 tariff lines 
Türkiye 3.8% – 9% Third-country duty 7 tariff lines · average 5.3% 
USA 5.6% – 14.9% General (MFN) 2 tariff lines · average 10.3% 
Canada 3% – 6% General (MFN) 13 tariff lines · average 4.3% · 4× specific or compound duty 
Mexico specific or compound duty General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 4 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 18 tariff lines 
Japan 11.5% – 19.2% General (MFN) 8 tariff lines · average 17.1% · 3× specific or compound duty 
Taiwan 20% General (MFN) 4 tariff lines · 2× specific or compound duty 
GCC 5% General (MFN) 13 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 40% General (MFN) 4 tariff lines Nigeria lines: 1904.20
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.
- N331632 U.S. CBP
The classification, country of origin, marking and eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for “Super seed cereal – Maple Brown Sugar” from Canada
- N331631 U.S. CBP
The classification, country of origin, marking and eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for “Super seed cereal - Apple Cinnamon” from Canada
- N331593 U.S. CBP
The classification, country of origin, marking and eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for “Super seed cereal - Plain” from Canada
- N304257 U.S. CBP
The tariff classification of Oats from Ireland
- 600014916 HMRC
Flapjack bar. The product is an organic baked oat snack bar, with added fruits and fruit juices. Suitable for children age of 12 months and above. The bar has a soft and chewy consistency. Ingredients: Organic oats, Organic raisin paste,(organic raisins, organic sunflower oil) Organic sunflower…
- 600014917 HMRC
Flapjack bar. The product is an organic baked oat snack bar, with added fruits and fruit juices. Suitable for children age of 12 months and above. The bar has a soft and chewy consistency. Ingredients: Organic oats, Organic raisin paste (organic raisins, organic sunflower oil), Organic oat flour,…
- 600014918 HMRC
Flapjack bar. The product is an organic baked oat snack bar, with added fruits and fruit juices. Suitable for children age of 12 months and above. The bar has a soft and chewy consistency. Ingredients: Organic oats, Organic raisin paste (organic raisins, organic sunflower oil), Organic sunflower…
- 600014424 HMRC
Flapjack bar. The product is an organic baked snack bar. Made with oats, added fruits and fruit juices. The bar has a soft and chewy consistency. Suitable for children age 12 months and above. Ingredients: Organic oats, Organic raisin paste, (organic raisins, organic sunflower oil) Organic…
10 rulings in total for this code
Legal notes
Notes
1. This chapter does not cover:
(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);
(b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or
(c) medicaments or other products of Chapter 30.
2. For the purposes of heading 1901:
(a) the term ‘groats’ means cereal groats of Chapter 11;
(b) the terms ‘flour’ and ‘meal’ mean:
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.
CET code 1904.20.90.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 1904.20 (prepared foods obtained from unroasted cereal flakes or from mixtures of…).
The import duty is 20%, and quantities are declared in KG.
For the same subheading, the UK duty is 8%, the Türkiye duty is 3.8%–9%, the US duty is 5.6%–14.9%, the Canada duty is 3%–6%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 11.5%–19.2%, the Taiwan duty is 20%, the GCC duty is 5%, the Norway duty is free and the North Macedonia duty is 40%.
Nigeria imported goods of subheading 1904.20 worth US$3m in 2024; the largest supplier was China.
Questions and answers
What is the Nigeria import duty for CET code 1904.20.90.00?
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 1904.20 as a whole, the largest supplier in 2024 was China (US$2m).
Typical products
Everyday names, not part of the legal text.