ECOWAS Common External Tariff (Nigeria) · CET code · HS 5904.90
5904.90.00.00: Linoleum, whether or not cut to shape;.. Other
✓ 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
5904.90 Linoleum, whether or not cut to shape: other
UK Free Third-country duty 1 tariff line 
EU 5.3% Third-country duty 1 tariff line 
Türkiye 5.3% Third-country duty 1 tariff line 
USA Free General (MFN) 2 tariff lines 
Canada 13.5% – 18% General (MFN) 2 tariff lines · average 15.8% 
Mexico 25% General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 2 tariff lines 
Japan 3.9% General (MFN) 1 tariff line 
Taiwan 10% General (MFN) 2 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 12.5% General (MFN) 1 tariff line Legal notes
CET code 5904.90.00.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 5904.90 (linoleum, whether or not cut to shape: other).
The import duty is 20%, and quantities are declared in M2.
For the same subheading, the UK duty is free, the EU duty is 5.3%, the Türkiye duty is 5.3%, the US duty is free, the Canada duty is 13.5%–18%, the Mexico duty is 25%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 3.9%, the Taiwan duty is 10%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is 12.5%.
Nigeria imported goods of subheading 5904.90 worth US$221k in 2024.
Questions and answers
What is the Nigeria import duty for CET code 5904.90.00.00?
The import duty in the ECOWAS Common External Tariff (Nigeria) is 20%; the supplementary unit is M2. 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.