ECOWAS Common External Tariff (Nigeria) · CET code · HS 5402.44
5402.44.00.00: Elastomeric
Elastomeric filament yarn (spandex)
✓ 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
5402.44 Other yarn, single, untwisted or with a twist not exceeding: elastomeric
UK Free Third-country duty 1 tariff line 
EU 4% Third-country duty 1 tariff line 
Türkiye 4% Third-country duty 1 tariff line 
USA 8% General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico Free – 5% General (MFN) 2 tariff lines · average 2.5% 
Brazil 18% General (MFN) 1 tariff line 
Argentina 2% General (MFN) 4 tariff lines 
Peru Free General (MFN) 2 tariff lines 
New Zealand Free General (MFN) 1 tariff line 
Japan 2.7% – 6.6% General (MFN) 6 tariff lines · average 5% 
Taiwan 1.5% General (MFN) 4 tariff lines 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 1 tariff line 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.
Legal notes
Notes
1. Throughout the nomenclature, the term ‘man-made fibres’ means staple fibres and filaments of organic polymers produced by manufacturing processes, either:
(a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)); or
(b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.
The terms ‘synthetic’ and ‘artificial’, used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b). Strip and the like of heading 5404 or 5405 are not considered to be man-made fibres.
The terms ‘man-made’, ‘synthetic’ and ‘artificial’ shall have the same meanings when used in relation to ‘textile materials’.
2. Headings 5402 and 5403 do not apply to synthetic or artificial filament tow of Chapter 55.
CET code 5402.44.00.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 5402.44 (other yarn, single, untwisted or with a twist not exceeding: elastomeric).
The import duty is 10%, and quantities are declared in KG.
For the same subheading, the UK duty is free, the EU duty is 4%, the Türkiye duty is 4%, the US duty is 8%, the Canada duty is free, the Mexico duty is 0%–5%, the Brazil duty is 18%, the Argentina duty is 2%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 2.7%–6.6%, the Taiwan duty is 1.5%, 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 5402.44 worth US$2m in 2024; the largest supplier was China.
Questions and answers
What is the Nigeria import duty for CET code 5402.44.00.00?
The import duty in the ECOWAS Common External Tariff (Nigeria) is 10%; 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 5402.44 as a whole, the largest supplier in 2024 was China (US$2m).