ECOWAS Common External Tariff (Nigeria) · CET code · HS 5203.00
5203.00.20.00: Combed
✓ 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
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
No additional measures recorded for this origin.
Same subheading in other tariffs
5203.00 Cotton, carded or combed
UK specific or compound duty Third-country duty 1 tariff line 
EU Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 1 tariff line 
USA 4.3% – 5% General (MFN) 4 tariff lines · average 4.8% · 1× specific or compound duty 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line 
Brazil 7.2% Third-country duty 1 tariff line 
Argentina 7.2% Third-country duty 1 tariff line 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line Nigeria lines: 5203.00
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.
- H314186 U.S. CBP
Application for Further Review of Protest No. 2304-20-101510; Tariff classification of comber noils and eligibility for preferential tariff treatment under the North American Free Trade Agreement (“NAFTA”)
Legal notes
In the ECOWAS Common External Tariff (Nigeria), 5203.00.20.00 is one of 2 lines under subheading 5203.00, cotton, carded or combed.
The import duty is 5%, and quantities are declared in KG.
For the same subheading, the EU duty is free, the Türkiye duty is free, the US duty is 4.3%–5%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 7.2%, the Argentina duty is 7.2%, 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 5203.00 worth US$157k in 2024.
Questions and answers
What is the Nigeria import duty for CET code 5203.00.20.00?
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.