ECOWAS Common External Tariff (Nigeria) · CET code · HS 3926.90

3926.90.91.00

3926.90.91.00: Other plastic articles: Toothpick

Other plastic 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 20% standard rate depends on the country of origin

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

3926.90 Other articles of plastics and articles of other materials: other

UK Free – 6% Third-country duty 16 tariff lines · average 5.6% EU 6.5% Third-country duty 3 tariff lines Türkiye 6.5% Third-country duty 15 tariff lines USA Free – 6.5% General (MFN) 26 tariff lines · average 4.2% Canada Free – 6.5% General (MFN) 18 tariff lines · average 4% Mexico 7% – 35% General (MFN) 30 tariff lines · average 15.9% Brazil Free – 18% General (MFN) 9 tariff lines · average 11.4% Argentina Free – 35% General (MFN) 48 tariff lines · average 28.2% Peru 6% General (MFN) 8 tariff lines New Zealand Free – 5% General (MFN) 20 tariff lines · average 2.5% Japan Free – 3.9% General (MFN) 4 tariff lines · average 2.9% Taiwan 5% General (MFN) 17 tariff lines GCC 5% General (MFN) 32 tariff lines Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 9 tariff lines North Macedonia Free – 6% General (MFN) 5 tariff lines · average 3.6%

Nigeria lines: 3926.90

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.

  • N365168 U.S. CBP 9 October 2026 · 3926.90.99.89

    The tariff classification of gravity-fed roller racks from China.

  • N365053 U.S. CBP 8 October 2026 · 3926.90.99.89

    The tariff classification of plastic impact padding from Vietnam.

  • N364728 U.S. CBP 23 September 2026 · 3926.90.99.89

    The tariff classification of injection packers from Canada

  • N364586 U.S. CBP 22 September 2026 · 3926.90.99.89

    The tariff classification, country of origin, and eligibility for preferential treatment under the United States-Mexico-Canada Trade Agreement (USMCA) of archival preservation containers.

  • 600016516 HMRC 22 October 2026 – 21 October 2029 · 3926 90 97 90

    A self-inflating air mattress with an attached pillow, designed for sleeping during camping trips or when in temporary sleeping accommodation. The mattress is constructed from polyvinyl chloride (PVC) with a polyester textile coating on one side and features an internal open-cell polyurethane (PU)…

  • 600016861 HMRC 22 October 2026 – 21 October 2029 · 3926 90 97 90

    A self-inflating air mattress designed for sleeping during camping trips or other temporary accommodation. The mattress is constructed from an outer layer of polyester textile fabric laminated to thermoplastic polyurethane (TPU), forming an airtight structure. The interior contains open-cell…

  • 600016862 HMRC 22 October 2026 – 21 October 2029 · 3926 90 97 90

    A self-inflating air mattress designed for sleeping when camping or in temporary accommodation. The mattress is constructed from thermoplastic polyurethane (TPU) with a polyester textile coating on one side. The internal structure consists of open-cell polyurethane (PU) foam, which expands when…

  • 600016870 HMRC 22 October 2026 – 21 October 2029 · 3926 90 97 90

    A self-inflating air mattress designed for sleeping while camping or in temporary accommodation. The mattress is constructed from thermoplastic polyurethane (TPU) with a polyester textile coating on one side. Its internal structure consists of open-cell polyurethane (PU) foam, which expands when…

735 rulings in total for this code

Legal notes

Chapter notes: Chapter 39 →

CET code 3926.90.91.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 3926.90 (other articles of plastics and articles of other materials: other).

The import duty is 20%, 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 0%–6.5%, the Mexico duty is 7%–35%, the Brazil duty is 0%–18%, the Argentina duty is 0%–35%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is 0%–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 0%–6%.

Nigeria imported goods of subheading 3926.90 worth US$106m in 2024; the largest supplier was China, and the United Kingdom ranked 4th with US$1m.

Questions and answers

What is the Nigeria import duty for CET code 3926.90.91.00?

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 3926.90 as a whole, the largest supplier in 2024 was China (US$90m), followed by Germany.

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Typical products

Everyday names, not part of the legal text.