ECOWAS Common External Tariff (Nigeria) · CET code · HS 2004.10

2004.10.00.00

2004.10.00.00: Potatoes

Frozen prepared potatoes (fries)

✓ 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 35% 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

2004.10 Other vegetables prepared or preserved otherwise than: potatoes

UK 6% – 16% Third-country duty 3 tariff lines · average 12% EU 14.4% – 17.6% Third-country duty 3 tariff lines · average 16% · 1× specific or compound duty Türkiye 7.6% – 39% Third-country duty 4 tariff lines · average 18.4% USA 6.4% – 8% General (MFN) 2 tariff lines · average 7.2% Canada 6% General (MFN) 1 tariff line Mexico 20% General (MFN) 1 tariff line Brazil 12.6% General (MFN) 1 tariff line Argentina 12.6% General (MFN) 2 tariff lines Peru 6% General (MFN) 1 tariff line New Zealand 5% General (MFN) 1 tariff line Japan 8.5% – 13.6% General (MFN) 3 tariff lines · average 10.4% Taiwan 12.5% – 18% General (MFN) 3 tariff lines · average 14.3% GCC 5% General (MFN) 1 tariff line Switzerland specific or compound duty General (MFN) 8 tariff lines Norway specific or compound duty General (MFN) 3 tariff lines North Macedonia 20% General (MFN) 3 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.

  • N282634 U.S. CBP 17 February 2017 · 2004.10.80.40

    The tariff classification of frozen prepared potatoes from United Kingdom

  • 600012697 HMRC 1 April 2025 – 31 March 2028 · 2004 10 99 00

    Steak cut chips Ingredients: potato 96% and sunflower oil The chips are pre fried and then frozen Packaging: plastic bag

  • 600012705 HMRC 1 April 2025 – 31 March 2028 · 2004 10 99 00

    French fries Ingredients: potato (92%), sunflower oil (4%), Modified Potato Starch, Rice Flour, Pea Fibre, Salt, Dextrin, Dextrose, Maltodextrin, Curcuma Powder This product is Pre fried and then frozen in bags for retail sale.

  • 600012706 HMRC 1 April 2025 – 31 March 2028 · 2004 10 99 00

    French fries Ingredients: Potato (91%), Sunflower Oil, Modified Potato Starch, Rice Flour, Dextrin, Salt, Raising Agents: Diphosphates, Sodium Carbonates; Dextrose, Maltodextrin, Paprika Extract, Curcuma Powder, Thickener: Xanthan Gum. Frozen French Fries Pre Fried and then Frozen for retail sale…

  • 600012707 HMRC 1 April 2025 – 31 March 2028 · 2004 10 99 00

    Crinkle Fries 1.5kg Ingredients: Potato (96%), Sunflower Oil. Frozen Fries that are pre fried and then frozen. Packed in plastic bags for retail sale

11 rulings in total for this code

Legal notes

Notes

1. This chapter does not cover:

  1. (a) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

  2. (b) vegetable fats and oils (Chapter 15);

  3. (c) 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);

  4. (d) bakers' wares and other products of heading 1905; or

  5. (e) homogenised composite food preparations of heading 2104.

2. Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).

3. Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in note 1(a).

4. Tomato juice, the dry weight content of which is 7 % or more, is to be classified in heading 2002.

5. For the purposes of heading 2007, the expression ‘obtained by cooking’ means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

6. For the purposes of heading 2009, the expression ‘juices, unfermented and not containing added spirit’ means juices of an alcoholic strength by volume (see note 2 to Chapter 22) not exceeding 0,5 % vol.

Chapter notes: Chapter 20 →

CET code 2004.10.00.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 2004.10 (other vegetables prepared or preserved otherwise than: potatoes).

The import duty is 35%, and quantities are declared in KG.

For the same subheading, the UK duty is 6%–16%, the EU duty is 14.4%–17.6%, the Türkiye duty is 7.6%–39%, the US duty is 6.4%–8%, the Canada duty is 6%, the Mexico duty is 20%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 8.5%–13.6%, the Taiwan duty is 12.5%–18%, the GCC duty is 5% and the North Macedonia duty is 20%.

Nigeria imported goods of subheading 2004.10 worth US$7m in 2024; the largest supplier was Belgium.

Questions and answers

What is the Nigeria import duty for CET code 2004.10.00.00?

The import duty in the ECOWAS Common External Tariff (Nigeria) is 35%; 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 2004.10 as a whole, the largest supplier in 2024 was Belgium (US$3m), followed by Indonesia.

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Typical products

Everyday names, not part of the legal text.