ECOWAS Common External Tariff (Nigeria) · CET code · HS 3924.90
3924.90.20.00: Other plastic household and toilet articles: Feeding bottles
Other plastic household and toilet articles
✓ 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
3924.90 Tableware, kitchenware, other household articles: other
UK 6% – 6.5% Third-country duty 2 tariff lines · average 6.3% 
EU 6.5% Third-country duty 1 tariff line 
Türkiye 6.5% Third-country duty 3 tariff lines 
USA 3.1% – 3.4% General (MFN) 4 tariff lines · average 3.3% 
Canada 6.5% General (MFN) 11 tariff lines 
Mexico 7% – 25% General (MFN) 2 tariff lines · average 16% 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 10 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 3 tariff lines 
Japan 3.9% General (MFN) 1 tariff line 
Taiwan 5% General (MFN) 4 tariff lines 
GCC 5% General (MFN) 9 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 4 tariff lines 
North Macedonia 6.5% General (MFN) 1 tariff line Nigeria lines: 3924.90
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.
- N364245 U.S. CBP
The tariff classification of pet habitat products from Canada
- N364169 U.S. CBP
The tariff classification of a makeup brush cleaning mat from China
- N364065 U.S. CBP
The tariff classification of plastic dish racks from China
- N363254 U.S. CBP
The tariff classification of a plastic rake from China
- 600016239 HMRC
black velvet hangers Plastic clothes hanger covered with a textile Materials: 100% PET hanger covered with a polyester textile.
- 600015266 HMRC
A 25-litre plastic bucket designed for use with industrial cleaning trolleys incorporating traditional mop and wringer washing systems. The bucket is manufactured from 100% polypropylene and measures 355 mm (L) × 367 mm (W) × 322 mm (H). It is supplied unpackaged as a single item.
- 600015264 HMRC
The product is a bin receptacle manufactured from low-density polyethylene (LDPE). It measures 77.5 cm (H) × 48 cm (W) × 29 cm (D) and has a capacity of up to 23 gallons for waste and recycling collection. The lid is not included with the product.
- 600016013 HMRC
The product is a shallow silicone hexagonal shaped licking mat designed for use by dogs. It is intended to hold wet food, soft treats, or pastes, allowing the dog to lick the contents from the surface. The mat incorporates raised patterned designs which help to slow the rate of feeding by making…
199 rulings in total for this code
Legal notes
CET code 3924.90.20.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 3924.90 (tableware, kitchenware, other household articles: other).
The import duty is 20%, and quantities are declared in KG.
For the same subheading, the UK duty is 6%–6.5%, the EU duty is 6.5%, the Türkiye duty is 6.5%, the US duty is 3.1%–3.4%, the Canada duty is 6.5%, the Mexico duty is 7%–25%, the Brazil duty is 16.2%, the Argentina duty is 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 6.5%.
Nigeria imported goods of subheading 3924.90 worth US$30m in 2024; the largest supplier was China, and the United Kingdom ranked 2nd with US$7m.
Questions and answers
What is the Nigeria import duty for CET code 3924.90.20.00?
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 3924.90 as a whole, the largest supplier in 2024 was China (US$17m), followed by the United Kingdom.
Typical products
- bath sponges, plastic
- bauble storage boxes, of plastic
- bins, plastic
- bowls, plastic, other than kitchenware
- coat hangers, plastic
- dustbins, plastic
- ironing boards, plastic
- plant pots, plastic
- plastic bins
- plastic toys, for animals
- shower curtains, plastic
- sponges, plastic
- table cover, plastic
- toilet brushes, plastic
- toilet roll holders, plastic
Everyday names, not part of the legal text.