ECOWAS Common External Tariff (Nigeria) · CET code · HS 2201.10
2201.10.20.00: Aerated waters
Mineral and sparkling waters (unsweetened)
✓ 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
2201.10 Mineral waters and aerated waters
UK Free Third-country duty 3 tariff lines 
EU Free Third-country duty 3 tariff lines 
Türkiye Free Third-country duty 3 tariff lines 
USA specific or compound duty General (MFN) 1 tariff line 
Canada Free General (MFN) 2 tariff lines 
Mexico 20% General (MFN) 2 tariff lines 
Brazil 18% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 4 tariff lines 
Peru 6% General (MFN) 3 tariff lines 
New Zealand 5% General (MFN) 2 tariff lines 
Japan 3% General (MFN) 1 tariff line 
Taiwan 5% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 9 tariff lines 
Switzerland specific or compound duty General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 30% General (MFN) 3 tariff lines Nigeria lines: 2201.10
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.
Legal notes
In the ECOWAS Common External Tariff (Nigeria), 2201.10.20.00 is one of 2 lines under subheading 2201.10, mineral waters and aerated waters.
The import duty is 35%, and quantities are declared in LT.
For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the Canada duty is free, the Mexico duty is 20%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 3%, the Taiwan duty is 5%, the GCC duty is 5%, the Norway duty is free and the North Macedonia duty is 30%.
Nigeria imported goods of subheading 2201.10 worth US$303k in 2024.
Questions and answers
What is the Nigeria import duty for CET code 2201.10.20.00?
The import duty in the ECOWAS Common External Tariff (Nigeria) is 35%; the supplementary unit is LT. 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.