ECOWAS Common External Tariff (Nigeria) · CET code · HS 3924.10
3924.10.00.00: Tableware and kitchenware
Plastic tableware and kitchenware
✓ 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
3924.10 Tableware, kitchenware, other household articles: tableware and kitchenware
UK 6% Third-country duty 3 tariff lines 
EU 6.5% Third-country duty 1 tariff line 
Türkiye 6.5% Third-country duty 6 tariff lines 
USA 3.4% – 6.5% General (MFN) 4 tariff lines · average 4.7% 
Canada 6.5% General (MFN) 9 tariff lines 
Mexico 25% General (MFN) 1 tariff line 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 30 tariff lines 
Peru 6% General (MFN) 2 tariff lines 
New Zealand Free – 5% General (MFN) 5 tariff lines · average 3% 
Japan 3.9% General (MFN) 1 tariff line 
Taiwan 5% General (MFN) 5 tariff lines 
GCC 5% General (MFN) 17 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 6.5% General (MFN) 1 tariff line 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.
- N364990 U.S. CBP
The tariff classification of a plastic shaker bottle from China
- N358418 U.S. CBP
The tariff classification of a plastic bowl from China Ms. Lawrence In your letter dated February 2, 2026, you requested a tariff classification ruling. A sample and an import quote sheet was submitted with your request. The sample will be retained by this office. The item is referred to as a 3D…
- N355970 U.S. CBP
The tariff classification of a tumbler from China
- N353515 U.S. CBP
The tariff classification of a plastic beverage drink dispenser and tumbler sets from China
- 600015641 HMRC
The item is a tumbler made from a copolyester plastic. The tumbler has a light blue colour and is made to be stackable. The item is used for drinks.
- 600015392 HMRC
A pack of 24 neon shot glasses, each with a capacity of 30ml. Made from polystyrene and available in four colours: blue, red, yellow, and green. Designed for parties. Dimensions: 39mm x 29mm x 41mm.
- 600014923 HMRC
A plastic mug made from ABS plastic, which is pink and red in colour. It has inscriptions on it stating "Ava" and "Giggle Monster", with a face containing eyes and a mouth with three teeth (one on top, two on bottom) depicting a "monster" style face. There are two feet at the bottom of the mug,…
- 600014747 HMRC
40pc heavy duty plastic black knives made from Polystyrene. Reusable and washable. Made in Turkey.
166 rulings in total for this code
Legal notes
CET code 3924.10.00.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 3924.10 (tableware, kitchenware, other household articles: tableware and kitchenware).
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 3.4%–6.5%, the Canada duty is 6.5%, the Mexico duty is 25%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is 0%–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 6.5%.
Nigeria imported goods of subheading 3924.10 worth US$61m in 2024; the largest supplier was China, and the United Kingdom ranked 3rd with US$2m.
Questions and answers
What is the Nigeria import duty for CET code 3924.10.00.00?
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 3924.10 as a whole, the largest supplier in 2024 was China (US$41m), followed by India.
Typical products
- bowls, plastic (kitchenware)
- chopping boards, plastic
- cups, plastic
- cutlery, plastic
- dinner plates, plastic
- dinnerware, plastic
- forks, plastic
- jugs, plastic
- kitchenware, plastic
- knives, plastic
- ladles, plastic
- muddler
- napkin holder, capiz
- placemats, plastic
- plastic cups
- plastic tubs, kitchenware
Everyday names, not part of the legal text.