ECOWAS Common External Tariff (Nigeria) · CET code · HS 3209.90
3209.90.20.00: Paints
Other water-based paints and varnishes
✓ 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
3209.90 Paints and varnishes: other
UK 6% Third-country duty 1 tariff line 
EU 6.5% Third-country duty 1 tariff line 
Türkiye 6.5% Third-country duty 1 tariff line 
USA 5.9% General (MFN) 1 tariff line 
Canada 6.5% General (MFN) 2 tariff lines 
Mexico Free General (MFN) 1 tariff line 
Brazil 12.6% General (MFN) 3 tariff lines 
Argentina 12.6% General (MFN) 8 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 9 tariff lines · average 4.4% 
Japan 4% General (MFN) 1 tariff line 
Taiwan 5% – 6.5% General (MFN) 2 tariff lines · average 5.8% 
GCC 5% General (MFN) 5 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 6.5% General (MFN) 1 tariff line Nigeria lines: 3209.90
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 3209.90.20.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 3209.90 (paints and varnishes: other).
The import duty is 20%, and quantities are declared in KG.
For the same subheading, the UK duty is 6%, the EU duty is 6.5%, the Türkiye duty is 6.5%, the US duty is 5.9%, the Canada duty is 6.5%, the Mexico duty is free, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is 4%, the Taiwan duty is 5%–6.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is 6.5%.
Nigeria imported goods of subheading 3209.90 worth US$7m in 2024; the largest supplier was South Africa.
Questions and answers
What is the Nigeria import duty for CET code 3209.90.20.00?
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.
Where does Nigeria import these goods from?
For subheading 3209.90 as a whole, the largest supplier in 2024 was South Africa (US$6m).
Typical products
Everyday names, not part of the legal text.