ECOWAS Common External Tariff (Nigeria) · CET code · HS 4304.00
4304.00.00.00: Artificial fur and articles thereof.
✓ 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
4304.00 Artificial fur and articles thereof
UK specific or compound duty Third-country duty 1 tariff line 
EU 3.2% Third-country duty 1 tariff line 
Türkiye 3.2% Third-country duty 2 tariff lines 
USA 6.5% General (MFN) 1 tariff line 
Canada 15.5% General (MFN) 1 tariff line 
Mexico 20% General (MFN) 1 tariff line 
Brazil 18% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 1 tariff line 
Peru 6% General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 3 tariff lines · average 3.3% 
Japan 5% General (MFN) 1 tariff line 
Taiwan 10% General (MFN) 1 tariff line 
GCC 5% General (MFN) 4 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 25% 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.
- N299998 U.S. CBP
The tariff classification of phone cases from China
- 600013024 HMRC
A faux fur heated blanket made from polyester. the face of the blanket is warp knitted and the back is weft knitted and has an integrated heating element. The fibres are sawn into the fabrics. The faux fur defines the product’s appearance, texture, and tactile quality, while the integrated heating…
- 600012880 HMRC
A faux fur blanket made from faux fur (polyester) backed with textile material. The fibres are sewn onto fabric. The top faux fur fabric is made by a warp knit machine and the back sherpa fabric is made by a weft knit machine. The dimensions are 98” x 92” and has a 330gsm, the packaging is a…
Legal notes
Notes
1. Throughout the nomenclature, references to ‘furskins’, other than to raw furskins of heading 4301, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.
2. This chapter does not cover:
(a) birdskins or parts of birdskins, with their feathers or down (heading 0505 or 6701);
(b) raw hides or skins, with the hair or wool on, of Chapter 41 (see note 1(c) to that chapter);
(c) gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 4203);
(d) articles of Chapter 64;
(e) headgear or parts thereof of Chapter 65; or
(f) articles of Chapter 95 (for example, toys, games, sports requisites).
3. Heading 4303 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.
4. Articles of apparel and clothing accessories (except those excluded by note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304, as the case may be.
5. Throughout the nomenclature, the expression ‘artificial fur’ means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001).
CET code 4304.00.00.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 4304.00 (artificial fur and articles thereof).
The import duty is 20%, and quantities are declared in KG.
For the same subheading, the EU duty is 3.2%, the Türkiye duty is 3.2%, the US duty is 6.5%, the Canada duty is 15.5%, the Mexico duty is 20%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is 5%, the Taiwan duty is 10%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is 25%.
Nigeria imported goods of subheading 4304.00 worth US$18k in 2024.
Questions and answers
What is the Nigeria import duty for CET code 4304.00.00.00?
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.