ECOWAS Common External Tariff (Nigeria)
ECOWAS Common External Tariff (Nigeria), chapter 64: Footwear, gaiters and the like; parts of such articles
- 50Tariff lines
- 10%–20%Rate
Chapter 64 has 50 lines in the ECOWAS Common External Tariff (Nigeria), spread over 6 headings.
Rates run from 10% to 20%, averaging 15%.
Heading 6403, footwear with outer soles of rubber, plastics, leather or composition…, is divided furthest: 16 lines.
The most common rate is 10%, on 25 lines.
The highest is 20% on 6401.10.90.00 (footwear incorporating a protective metal toecap).
6401 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
- 6401.10.10.00Footwear incorporating a protective metal toecap: Presented fully built
- 6401.10.90.00Footwear incorporating a protective metal toecap: Presented in CKD for assembly industry
- 6401.92.10.00Footwear Covering the ankle but not covering knee presented CKD for assembly industry
- 6401.92.90.00Footwear Covering the ankle but not covering knee presented fully built
- 6401.99.10.00Footwear Covering the ankle and the knee presented CKD for assembly industry
- 6401.99.90.00Footwear Covering the ankle and the knee presented fully built
6402 Other footwear with outer soles and uppers of rubber or plastics
- 6402.12.10.00Footwear with outer soles and uppers of rubber/plastics; skyboots/snowboard footwear CKD
- 6402.12.90.00Footwear with outer soles and uppers of rubber/plastics; skyboots/snowboard footwear FBU
- 6402.19.10.00Other sports footwear not specified or mentioned presented CKD for the assembly industry
- 6402.19.90.00Other sports footwear not specified or mentioned presented FBU
- 6402.20.10.00Footwear with upper straps or thongs assembled to the sole by means of plugs CKD
- 6402.20.90.00Footwear with upper straps or thongs assembled to the sole by means of plugs FBU
- 6402.91.10.00Footwear without upper strap/thong assembled to the sole by plug Covering the ankle CKD
- 6402.91.90.00Footwear without upper strap/thong assembled to the sole by plug Covering the ankle FBU
- 6402.99.10.00Footwear without upper strap/thong fixed to sole by plug Covering beyond the ankle CKD
- 6402.99.20.00Beach sandals
- 6402.99.90.00Footwear without upper strap/thong fixed to sole by plug Covering beyond the ankle FBU
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
- 6403.12.10.00ski footwear with soles of plastic/leather and uppers of leather CKD.
- 6403.12.90.00ski footwear with soles of plastic/leather and uppers of leather FBU.
- 6403.19.10.00Non ski footwear with soles of plastic/leather and uppers of leather CKD.
- 6403.19.90.00Non ski footwear with soles of plastic/leather and uppers of leather FBU.
- 6403.20.10.00Footwear with outer sole of leather/uppers of leather strap across instep /big toe CKD
- 6403.20.90.00Footwear with outer sole of leather/uppers of leather strap across instep /big toe FBU
- 6403.40.10.00Footwear, incorporating a protective metal toecap CKD for the assembly industry
- 6403.40.90.00Footwear, incorporating a protective metal toecap FBU
- 6403.51.10.00Footwear not specified in heading with outer soles of leather covering the ankle CKD
- 6403.51.90.00Footwear not specified in heading with outer soles of leather covering the ankle FBU
- 6403.59.10.00Footwear not specified in heading with outer soles of leather beyond the ankle CKD
- 6403.59.90.00Footwear not specified in heading with outer soles of leather beyond the ankle FBU
- 6403.91.10.00Presented completely knocked down (CKD) or unassembled for the assembly industry
- 6403.91.90.00Other footwear with outer soles of leather Covering the an
- 6403.99.10.00Presented completely knocked down (CKD) or unassembled for the assembly industry
- 6403.99.90.00Other footwear type specified Covering the ankle, not for the assembly industry
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
- 6404.11.10.00Presented completely knocked down (CKD) or unassembled for the assembly industry
- 6404.11.90.00Other Sports footwear; tennis shoes, basketball shoes,
- 6404.19.10.00Presented completely knocked down (CKD) or unassembled for the assembly industry
- 6404.19.90.00Other Footwear with outer soles of rubber or plastics
- 6404.20.10.00Presented completely knocked down (CKD) or unassembled for the assembly industry
- 6404.20.90.00Other Footwear with outer soles of leather or composition leather: fully built.
6405 Other footwear
- 6405.10.10.00Presented completely knocked down (CKD) or unassembled for the assembly industry
- 6405.10.90.00Other With uppers of leather or composition leather: fully built
- 6405.20.10.00Presented completely knocked down (CKD) or unassembled for the assembly industry
- 6405.20.90.00Other With uppers of textile materials: fully built
- 6405.90.10.00Presented completely knocked down (CKD) or unassembled for the assembly industry
- 6405.90.90.00Other footwear: fully built