ECOWAS Common External Tariff (Nigeria) · CET code · HS 3203.00
3203.00.10.00: Natural indigo
Natural colouring matter
✓ 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
UK Free Third-country duty 2 tariff lines 
EU Free – 2.5% Third-country duty 2 tariff lines · average 1.3% 
Türkiye Free – 2.5% Third-country duty 3 tariff lines · average 0.8% 
USA Free – 3.1% General (MFN) 3 tariff lines · average 1% 
Canada Free General (MFN) 2 tariff lines 
Mexico Free General (MFN) 2 tariff lines 
Brazil Free – 9% General (MFN) 7 tariff lines · average 5.1% 
Argentina Free – 9% General (MFN) 13 tariff lines · average 6.9% 
Peru Free General (MFN) 10 tariff lines 
New Zealand Free General (MFN) 2 tariff lines 
Japan Free General (MFN) 3 tariff lines 
Taiwan Free General (MFN) 7 tariff lines 
GCC 5% General (MFN) 6 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 2 tariff lines Nigeria lines: 3203.00
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.
- N335288 U.S. CBP
The tariff classification of Butterfly Pea Flower Extract from China
- N335287 U.S. CBP
The tariff classification of Safflower Coloring Extract from China
- N335286 U.S. CBP
The tariff classification of Turmeric Extract Coloring Matter from Germany
- N281012 U.S. CBP
The tariff classification of “Tea Stain Dye” from China
- 600012930 HMRC
Paprika oleoresin. This is used as a colouring ingredient in food products. Made from dried paprika pods, sunflower oil and a solvent. The solvent used to extract the paprika is hexane. The extract is then mixed with sunflower oil to make an oily liquid which is added to food material as required…
Legal notes
Notes
1. This chapter does not cover:
(a) separate chemically defined elements or compounds (except those of heading 3203 or 3204, inorganic products of a kind used as luminophores (heading 3206), glass obtained from fused quartz or other fused silica in the forms provided for in heading 3207, and also dyes and other colouring matter put up in forms or packings for retail sale of heading 3212);
(b) tannates or other tannin derivatives of products of headings 2936 to 2939, 2941 or 3501 to 3504; or
(c) mastics of asphalt or other bituminous mastics (heading 2715).
2. Heading 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
3. Headings 3203, 3204, 3205 and 3206 apply also to preparations based on colouring matter (including, in the case of heading 3206, colouring pigments of heading 2530 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 3212), or to other preparations of headings 3207, 3208, 3209, 3210, 3212, 3213 or 3215.
4. Heading 3208 includes solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution.
5. The expression ‘colouring matter’ in this chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.
6. The expression ‘stamping foils’ in heading 3212 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:
(a) metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
(b) metal (including precious metal) or pigment, deposited on a supporting sheet of any material.
CET code 3203.00.10.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 3203.00 (colouring matter of vegetable or animal origin).
The import duty is 5%, and quantities are declared in KG.
For the same subheading, the UK duty is free, the EU duty is 0%–2.5%, the Türkiye duty is 0%–2.5%, the US duty is 0%–3.1%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 0%–9%, the Argentina duty is 0%–9%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is free.
Nigeria imported goods of subheading 3203.00 worth US$3m in 2024; the largest supplier was India.
Questions and answers
What is the Nigeria import duty for CET code 3203.00.10.00?
The import duty in the ECOWAS Common External Tariff (Nigeria) is 5%; 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 3203.00 as a whole, the largest supplier in 2024 was India (US$2m).