ECOWAS Common External Tariff (Nigeria) · CET code · HS 2404.91
2404.91.00.00: For oral application
Nicotine pouches and oral products
✓ 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
2404.91 Products containing tobacco, reconstituted tobacco: other, for oral application
UK 12% – 16% Third-country duty 2 tariff lines · average 14% 
EU 12.8% – 16.6% Third-country duty 2 tariff lines · average 14.7% 
Türkiye 12.8% – 16.6% Third-country duty 2 tariff lines · average 14.7% 
USA 6.4% General (MFN) 1 tariff line 
Canada Free General (MFN) 2 tariff lines 
Mexico specific or compound duty General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 3 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan 5% – 15% General (MFN) 2 tariff lines · average 10% 
Taiwan 5% General (MFN) 1 tariff line 
GCC 5% – 100% General (MFN) 5 tariff lines · average 43% 
Switzerland specific or compound duty General (MFN) 2 tariff lines 
Norway Free General (MFN) 1 tariff line 
North Macedonia 20% – 60% General (MFN) 2 tariff lines · average 40% 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.
- N329018 U.S. CBP
The tariff classification of Nicotine Pouches from Indonesia
- 600013444 HMRC
Nicotine strips containing 1mg ,1.5mg and 2mg of nicotine. The strips contain pharmaceutical-grade nicotine. The strip is placed either on the tongue, below the tongue or on the roof of the mouth and allowed to dissolve naturally. As it dissolves it releases nicotine into the user's blood stream,…
Legal notes
Notes
1. This chapter does not cover medicinal cigarettes (Chapter 30).
2. Any products classifiable in heading 2404 and any other heading of the chapter are to be classified in heading 2404.
3. For the purposes of heading 2404, the expression ‘inhalation without combustion’ means inhalation through heated delivery or other means, without combustion.
Code history
Since 2022; before, these goods were classified under 2106.90, 2403.99.
In the ECOWAS Common External Tariff (Nigeria), 2404.91.00.00 is one of 1 line under subheading 2404.91, products containing tobacco, reconstituted tobacco: other, for oral application.
The import duty is 20%, and quantities are declared in KG.
For the same subheading, the UK duty is 12%–16%, the EU duty is 12.8%–16.6%, the Türkiye duty is 12.8%–16.6%, the US duty is 6.4%, the Canada duty is free, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 5%–15%, the Taiwan duty is 5%, the GCC duty is 5%–100%, the Norway duty is free and the North Macedonia duty is 20%–60%.
Nigeria imported goods of subheading 2404.91 worth US$5k in 2024.
Questions and answers
What is the Nigeria import duty for CET code 2404.91.00.00?
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.