ECOWAS Common External Tariff (Nigeria) · CET code · HS 4421.99
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 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
The tariff classification, country of origin, and applicable trade programs for personalized plywood tags
- N365072 U.S. CBP
The tariff classification of a handmade weaving board from Canada
- N364808 U.S. CBP
The tariff classification of hardwood trailer floor kits from Canada
- N364557 U.S. CBP
The tariff classification of a Shinto souvenir arrow from Japan
- 600015694 HMRC
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
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
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
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
1. This chapter does not cover:
(a) wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 1211);
(b) bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 1401);
(c) wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404);
(d) activated charcoal (heading 3802);
(e) articles of heading 4202;
(f) goods of Chapter 46;
(g) footwear or parts thereof of Chapter 64;
(h) goods of Chapter 66 (for example, umbrellas and walking sticks and parts thereof);
(ij) goods of heading 6808;
(k) imitation jewellery of heading 7117;
(l) goods of Section XVI or XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares);
(m) goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);
(n) parts of firearms (heading 9305);
(o) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);
(p) articles of Chapter 95 (for example, toys, games, sports requisites);
(q) articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of heading 9603; or
(r) articles of Chapter 97 (for example, works of art).
2. In this chapter, the expression ‘densified wood’ means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.
3. Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.
4. Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation, provided it does not give them the character of articles of other headings.
5. Heading 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in note 1 to Chapter 82.
6. Subject to note 1 above and except where the context otherwise requires, any reference to ‘wood’ in a heading of this chapter applies also to bamboos and other materials of a woody nature.
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).
Typical products
Everyday names, not part of the legal text.