ECOWAS Common External Tariff (Nigeria) · CET code · HS 3923.30
3923.30.10.00: Plastic bottles and flasks: Preforms
Plastic bottles and flasks
✓ 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
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
No additional measures recorded for this origin.
Same subheading in other tariffs
3923.30 Carboys, bottles, flasks and similar articles
UK 6% Third-country duty 2 tariff lines 
EU 6.5% Third-country duty 2 tariff lines 
Türkiye 6.5% Third-country duty 4 tariff lines 
USA 3% General (MFN) 1 tariff line 
Canada Free – 6.5% Third-country duty 7 tariff lines · average 5.6% 
Mexico 35% Third-country duty 2 tariff lines 
Brazil Free – 18% Third-country duty 2 tariff lines · average 9% 
Argentina Free – 18% Third-country duty 32 tariff lines · average 17.4% 
Peru 6% Third-country duty 3 tariff lines 
New Zealand 5% Third-country duty 3 tariff lines 
Japan 3.9% Third-country duty 1 tariff line 
Taiwan 5% Third-country duty 1 tariff line 
GCC 5% Third-country duty 4 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 2 tariff lines 
North Macedonia 5% – 6.5% Third-country duty 2 tariff lines · average 5.8% Nigeria lines: 3923.30
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.
- N365191 U.S. CBP
The tariff classification of plastic jugs from Canada
- N345569 U.S. CBP
The tariff classification of empty plastic bottles with caps from China
- N340940 U.S. CBP
The tariff classification of a pouch, plastic bottles, and hair ties from China
- N320556 U.S. CBP
The tariff classification of bottles and pumps from South Korea
- 600013196 HMRC
Product consists of 3 components, a 30ml bottle designed to hold liquid, a removeable nozzle and a tamper evident cap. Made from polyethylene terephthalate. The removeable nozzle attaches to the bottle by manually inserting and then sealed with the screw- fitting cap. Product intended for use in…
- 600013197 HMRC
Product consists of 3 components, a 60ml bottle designed to hold liquid, a removeable nozzle and a tamper evident cap. Made from polyethylene terephthalate. The removeable nozzle attaches to the bottle by manually inserting and then sealed with the screw- fitting cap. Product intended for use in…
- 600013198 HMRC
Product consists of 3 components, a 120ml bottle designed to hold liquid, a removeable nozzle and a tamper evident cap. Made from polyethylene terephthalate. The removeable nozzle attaches to the bottle by manually inserting and then sealed with the screw- fitting cap. Product intended for use in…
- 600013200 HMRC
Product consists of 3 components, a 60ml bottle designed to hold liquid, a removeable nozzle and a tamper evident cap. Made from polyethylene terephthalate. The removeable nozzle attaches to the bottle by manually inserting and then sealed with the screw- fitting cap. Product intended for use in…
17 rulings in total for this code
Legal notes
CET code 3923.30.10.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 3923.30 (carboys, bottles, flasks and similar articles).
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 3%, the Canada duty is 0%–6.5%, the Mexico duty is 35%, the Brazil duty is 0%–18%, the Argentina duty is 0%–18%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 3.9%, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is 5%–6.5%.
Nigeria imported goods of subheading 3923.30 worth US$19m in 2024; the largest supplier was China.
Questions and answers
What is the Nigeria import duty for CET code 3923.30.10.00?
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 3923.30 as a whole, the largest supplier in 2024 was China (US$14m), followed by Norway.
Typical products
Everyday names, not part of the legal text.