ECOWAS Common External Tariff (Nigeria) · CET code · HS 4407.28
4407.28.00.00: Iroko
✓ 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
4407.28 Wood sawn or chipped lengthwise, sliced or peeled, whether: of tropical wood, iroko
Legal notes
Subheading notes
1. For the purposes of subheading 440131, the expression ‘wood pellets’ means by-products, such as cutter shavings, sawdust or chips, of the mechanical wood-processing industry, furniture-making industry or other wood-transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.
2. For the purposes of subheading 440132, the expression ‘wood briquettes’ means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3 % by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm.
3. For the purposes of subheading 440713, ‘S-P-F’ refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown.
4. For the purposes of subheading 440714, ‘Hem-fir’ refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown.
CET code 4407.28.00.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 4407.28 (wood sawn or chipped lengthwise, sliced or peeled).
The import duty is 10%, and quantities are declared in M3.
For the same subheading, the UK duty is free, the EU duty is 0%–4.9%, the Türkiye duty is 0%–2.5%, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 5.4%, the Argentina duty is 5.4%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is free.
Nigeria imported goods of subheading 4407.28 worth US$200 in 2024.
Questions and answers
What is the Nigeria import duty for CET code 4407.28.00.00?
The import duty in the ECOWAS Common External Tariff (Nigeria) is 10%; the supplementary unit is M3. 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.