ECOWAS Common External Tariff (Nigeria) · CET code · HS 3907.91
3907.91.00.00: Unsaturated
Unsaturated polyester resins
✓ 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
3907.91 Polyacetals, other polyethers and epoxide resins: other polyesters, unsaturated
UK Free – 6% Third-country duty 3 tariff lines · average 2% 
EU 6.5% Third-country duty 2 tariff lines 
Türkiye 6.5% Third-country duty 2 tariff lines 
USA Free – 6.5% General (MFN) 3 tariff lines · average 4.1% 
Canada Free General (MFN) 1 tariff line 
Mexico Free – 35% General (MFN) 2 tariff lines · average 17.5% 
Brazil 20% General (MFN) 1 tariff line 
Argentina 12.6% General (MFN) 3 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 2 tariff lines · average 2.5% 
Japan 3.1% General (MFN) 1 tariff line 
Taiwan 2.5% General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 3% General (MFN) 2 tariff lines 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.
- N303296 U.S. CBP
The tariff classification of Radpar AD-032 from Japan
- N273662 U.S. CBP
The tariff classification of a thermal spray powder from Germany
- 600010228 HMRC
Castor Polyol Chemically modified castor oil use: production of polyurethane The product is packaged in 1000kg IBC's or 200kg drums
- 600010353 HMRC
Castor polyol D-1145 Chemically modified castor oil use: production of polyurethane The product is packaged in 1000kg IBCs or 200kg drums
Legal notes
CET code 3907.91.00.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 3907.91 (polyacetals, other polyethers and epoxide resins: other polyesters, unsaturated).
The import duty is 5%, and quantities are declared in KG.
For the same subheading, the UK duty is 0%–6%, the EU duty is 6.5%, the Türkiye duty is 6.5%, the US duty is 0%–6.5%, the Canada duty is free, the Mexico duty is 0%–35%, the Brazil duty is 20%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is 3.1%, the Taiwan duty is 2.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is 3%.
Nigeria imported goods of subheading 3907.91 worth US$3m in 2024; the largest supplier was Taiwan.
Questions and answers
What is the Nigeria import duty for CET code 3907.91.00.00?
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 3907.91 as a whole, the largest supplier in 2024 was Taiwan (US$1m).