ECOWAS Common External Tariff (Nigeria) · CET code · HS 4421.99

4421.99.20.00

4421.99.20.00: Other wooden articles: Toothpicks

Other wooden 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

4421.99 Other articles of wood: other, other

Nigeria lines: 4421.99

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.

  • N365145 U.S. CBP 2 October 2026 · 4421.99.98.80

    The tariff classification, country of origin, and applicable trade programs for personalized plywood tags

  • N365072 U.S. CBP 23 September 2026 · 4421.99.98.80

    The tariff classification of a handmade weaving board from Canada

  • N364808 U.S. CBP 14 September 2026 · 4421.99.98.80

    The tariff classification of hardwood trailer floor kits from Canada

  • N364557 U.S. CBP 31 August 2026 · 4421.99.98.80

    The tariff classification of a Shinto souvenir arrow from Japan

  • 600015694 HMRC 11 August 2026 – 10 August 2029 · 4421 99 99 99

    A vinyl record stand/holder of solid pine wood and acrylic. The intended purpose being to display the cover artwork of the record whilst it is played on a separate turntable. The product features two clear acrylic laser engraved panels with integrated decorative illuminations, attached to a wooden…

  • 600015373 HMRC 5 May 2026 – 4 May 2029 · 4421 99 99 99

    24 Wooden Clothes Pegs Made of pinewood with a coil spring for firm grip 72 x 9 x 13mm approx. Packaged in a plastic bag with a cardboard hanging tab

  • 600015214 HMRC 16 April 2026 – 15 April 2029 · 4421 99 99 99

    Crafting item Made from a lightweight wood, each of these 1,000 plain sticks can be whittled down using a craft knife while also being suited to sanding, gluing, painting and varnishing Use to create intricate models of recognisable monuments or simply allow your class to experiment with this…

  • 600014643 HMRC 16 March 2026 – 15 March 2029 · 4421 99 99 99

    This is a fire-rated, acoustic, decorative slat panel which is used for wall panels. It is made from a felt backing (9 mm depth), with birch plywood (21 mm depth) slats stapled to the felt. On top of the plywood slats is a thin layer (0.5 mm) of real oak wood veneer. This panel comes in two…

137 rulings in total for this code

Legal notes

Notes

Chapter notes: Chapter 44 →

Code history

Since 2017; before, these goods were classified under 4421.90.

CET code 4421.99.20.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 4421.99 (other articles of wood: other, other).

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

For the same subheading, the UK duty is free, the EU duty is 0%–4%, the Türkiye duty is 0%–4%, the US duty is 0%–10.7%, the Canada duty is 0%–9.5%, the Mexico duty is 5%–15%, the Brazil duty is 12.6%, the Argentina duty is 35%, the Peru duty is 0%–6%, the New Zealand duty is 0%–5%, the Japan duty is 0%–3.9%, 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 4421.99 worth US$2m in 2024; the largest supplier was China.

Questions and answers

What is the Nigeria import duty for CET code 4421.99.20.00?

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 4421.99 as a whole, the largest supplier in 2024 was China (US$1m).

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Typical products

Everyday names, not part of the legal text.