ECOWAS Common External Tariff (Nigeria)

ECOWAS Common External Tariff (Nigeria), chapter 24: Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

  • 17Tariff lines
  • 5%–20%Rate

Chapter 24 → Duty rates compared

Chapter 24 has 17 lines in the ECOWAS Common External Tariff (Nigeria), spread over 4 headings.

Rates run from 5% to 20%, averaging 16.2%.

Heading 2404, products containing tobacco, reconstituted tobacco, nicotine, or…, is divided furthest: 6 lines.

The most common rate is 20%, on 12 lines.

The highest is 20% on 2402.10.00.00 (cigars, cheroots and cigarillos, containing tobacco).

2401 Unmanufactured tobacco; tobacco refuse

2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

2403 Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences

2404 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

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