ECOWAS Common External Tariff (Nigeria) · CET code · HS 2404.92
2404.92.00.00: For transdermal application
✓ 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
2404.92 Products containing tobacco, reconstituted tobacco: other, for transdermal application
UK Free Third-country duty 1 tariff line 
EU Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 1 tariff line 
USA 5% General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico 5% General (MFN) 1 tariff line 
Brazil 12.6% General (MFN) 1 tariff line 
Argentina 12.6% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan 2.6% General (MFN) 1 tariff line 
Taiwan 5% General (MFN) 1 tariff line 
GCC 5% – 100% General (MFN) 3 tariff lines · average 36.7% 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 5% General (MFN) 1 tariff line 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 3824.99.
CET code 2404.92.00.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 2404.92 (products containing tobacco, reconstituted tobacco).
The import duty is 20%, and quantities are declared in KG.
For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the US duty is 5%, the Canada duty is free, the Mexico duty is 5%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 2.6%, the Taiwan duty is 5%, the GCC duty is 5%–100%, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is 5%.
Questions and answers
What is the Nigeria import duty for CET code 2404.92.00.00?
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.