ECOWAS Common External Tariff (Nigeria) · CET code · HS 4202.92

4202.92.10.00

4202.92.10.00: Bags with plastic or textile outer surface: Presented completely knocked down (CKD) or unassembled for the assembly industry

Bags with plastic or textile outer surface

✓ 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

4202.92 With outer surface of sheeting of plastics or of textile materials

Nigeria lines: 4202.92

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.

  • N364871 U.S. CBP 22 September 2026 · 4202.92.97.00

    The tariff classification and country of origin of a document case

  • N363860 U.S. CBP 25 August 2026 · 4202.92.91.00

    The tariff classification of a case from Sri Lanka

  • N364029 U.S. CBP 18 August 2026 · 4202.92.31.31

    The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a handbag and tote bag from Canada

  • N363976 U.S. CBP 13 August 2026 · 4202.92.91.00

    The tariff classification of a dog walking kit from China

  • 600015358 HMRC 5 June 2026 – 4 June 2029 · 4202 92 19 00

    A reusable bag. The blue and white striped bag with red handles is made from non-woven recycled polypropylene. On the outside of the bag there is an oriented polypropylene (OPP) film lamination made from sheeting of colourless polypropylene which is printed with the bags design before its applied…

  • 600015035 HMRC 11 May 2026 – 10 May 2029 · 4202 92 98 90

    The product is a zip‑up case designed to securely store a gaming console for portable use. It includes a lift strap to assist with removal and an internal velcro pouch for storage. The outer surface of the case is made from woven grey polyester (90%) and black polyurethane (PU) leatherette (10%).…

  • 600015421 HMRC 6 May 2026 – 5 May 2029 · 4202 92 19 00

    Travel bag Materials: polyester that has been coated with polyurethene integrated rucksack style straps U shaped zippered opening carry handle webbing grab handles external zipped pocket internal mesh pockets Capacity: 25l

  • 600015422 HMRC 6 May 2026 – 5 May 2029 · 4202 92 19 00

    Travel bag Materials: polyester integrated rucksack style straps U shaped zippered opening carry handle webbing grab handles external zipped pocket internal mesh pockets Capacity: 50l

490 rulings in total for this code

Legal notes

Notes
Additional note

Chapter notes: Chapter 42 →

In the ECOWAS Common External Tariff (Nigeria), 4202.92.10.00 is one of 2 lines under subheading 4202.92, with outer surface of sheeting of plastics or of textile materials.

The import duty is 20%, and quantities are declared in KG.

For the same subheading, the UK duty is 2%–8%, the EU duty is 2.7%–9.7%, the Türkiye duty is 2.7%–9.7%, the US duty is 3.4%–20%, the Canada duty is 0%–10%, the Mexico duty is 25%, the Brazil duty is 35%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is 8%, the Taiwan duty is 6.6%–10%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is 12.5%.

Nigeria imported goods of subheading 4202.92 worth US$18m in 2024; the largest supplier was China.

Questions and answers

What is the Nigeria import duty for CET code 4202.92.10.00?

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 4202.92 as a whole, the largest supplier in 2024 was China (US$17m).

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Typical products

Everyday names, not part of the legal text.