ECOWAS Common External Tariff (Nigeria) · CET code · HS 3214.10
3214.10.20.00: Putty, caulks, mastics and fillers: Painters' fillings
Putty, caulks, mastics and fillers
✓ 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 4% Third-country duty 2 tariff lines 
EU 5% Third-country duty 2 tariff lines 
Türkiye 5% Third-country duty 4 tariff lines 
USA 3.7% General (MFN) 1 tariff line 
Canada Free – 6.5% General (MFN) 4 tariff lines · average 4.9% 
Mexico 3% – 5% General (MFN) 2 tariff lines · average 4% 
Brazil 12.6% General (MFN) 2 tariff lines 
Argentina 12.6% General (MFN) 8 tariff lines 
Peru 6% General (MFN) 2 tariff lines 
New Zealand Free – 5% General (MFN) 6 tariff lines · average 0.8% 
Japan 3.3% General (MFN) 1 tariff line 
Taiwan 5% – 6.5% General (MFN) 4 tariff lines · average 5.4% 
GCC 5% General (MFN) 14 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 4 tariff lines 
North Macedonia 5% – 6% General (MFN) 3 tariff lines · average 5.7% Nigeria lines: 3214.10
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.
- N357206 U.S. CBP
The tariff classification of Engine Flange Sealants from Germany
- N332348 U.S. CBP
The tariff classification of Wall Filler Putty from Japan
- N329169 U.S. CBP
The tariff classification of SILCOR® 900HA Part A & Part B from Belgium
- N324403 U.S. CBP
The tariff classification of Teroson PU8599 Adhesive Sealant from Germany
- 600016211 HMRC
A white construction and assembly adhesive in a cartridge. This is a one-part, MS polymer based adhesive. It is used for bonding building materials. The adhesives composition includes - Trimethoxyvinylsilane, N-(3-(trimethoxysilyl)propyl)ethylenediamine, Dioctyltin oxide &…
- 600015755 HMRC
All purpose clear silicone sealant in a tube for sealing and filling gaps. Screw top lid with plastic funnel adaptor. Put up for retail sale. 70g.
- 600015756 HMRC
All purpose white silicone sealant in a tube for sealing and filling gaps. Screw top lid with plastic funnel adaptor. Put up for retail sale. 70g.
- 600014471 HMRC
Punctured Tyre Sealant Kit The kit is used as an automotive accessory to provide an emergency seal on punctured car wheels. 1 x kit will contain: 2 x Tyre repair metal cannisters (containing the tyre repair substance), 1 x hi-vis vest, 2 x PVC gloves, 1 x leaflet with guide on how to use and 1 x…
23 rulings in total for this code
Legal notes
CET code 3214.10.20.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 3214.10 (glaziers' putty, grafting putty, resin cements, caulking compounds and other…).
The import duty is 10%, and quantities are declared in KG.
For the same subheading, the UK duty is 4%, the EU duty is 5%, the Türkiye duty is 5%, the US duty is 3.7%, the Canada duty is 0%–6.5%, the Mexico duty is 3%–5%, 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 3.3%, 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 5%–6%.
Nigeria imported goods of subheading 3214.10 worth US$24m in 2024; the largest supplier was the United Kingdom, and the United Kingdom ranked 1st with US$7m.
Questions and answers
What is the Nigeria import duty for CET code 3214.10.20.00?
The import duty in the ECOWAS Common External Tariff (Nigeria) is 10%; 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 3214.10 as a whole, the largest supplier in 2024 was the United Kingdom (US$7m), followed by Türkiye.
Typical products
Everyday names, not part of the legal text.