ECOWAS Common External Tariff (Nigeria) · CET code · HS 4804.51
4804.51.00.00: Unbleached
✓ 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
4804.51 Other kraft paper and paperboard weighing 225 g/m2 or more: unbleached
Legal notes
Subheading notes
1. For the purposes of subheadings 480411 and 480419, ‘kraftliner’ means machine-finished or machine-glazed paper and paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.
| Weight (g/m2) | Minimum Mullen bursting strength (kPa) |
|---|---|
| 115 | 393 |
| 125 | 417 |
| 200 | 637 |
| 300 | 824 |
| 400 | 961 |
2. For the purposes of subheadings 480421 and 480429, ‘sack kraft paper’ means machine-finished paper, of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:
(a) having a Mullen burst index of not less than 3,7 kPa·m2/g and a stretch factor of more than 4,5 % in the cross direction and of more than 2 % in the machine direction;
(b) having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:
Weight (g/m2) Minimum tear (mN) Minimum tensile (kN/m) Machine direction Machine direction plus cross direction Cross direction Machine direction plus cross direction 60 700 1510 1,9 6,0 70 830 1790 2,3 7,2 80 965 2070 2,8 8,3 100 1230 2635 3,7 10,6 115 1425 3060 4,4 12,3
3. For the purposes of subheading 480511, ‘semi-chemical fluting paper’ means paper, in rolls, of which not less than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,8 newtons/g/m2 at 50 % relative humidity, at 23 °C.
4. Subheading 480512 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical pulping processes, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,4 newtons/g/m2 at 50 % relative humidity, at 23 °C.
5. Subheadings 480524 and 480525 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa·m2/g.
6. For the purposes of subheading 480530, ‘sulphite wrapping paper’ means machine-glazed paper, of which more than 40 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index of not less than 1,47 kPa·m2/g.
7. For the purposes of subheading 481022, ‘lightweight coated paper’ means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process.
In the ECOWAS Common External Tariff (Nigeria), 4804.51.00.00 is one of 1 line under subheading 4804.51, other kraft paper and paperboard weighing 225 g/m2 or more: unbleached.
The import duty is 5%, and quantities are declared in KG.
For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 10.8%, the Argentina duty is 10.8%, the Peru duty is 6%, the New Zealand duty is free, 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 4804.51 worth US$943k in 2024.
Questions and answers
What is the Nigeria import duty for CET code 4804.51.00.00?
The import duty in the ECOWAS Common External Tariff (Nigeria) is 5%; 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.