ECOWAS Common External Tariff (Nigeria) · CET code · HS 6402.99
6402.99.20.00: Rubber and plastic shoes (not ankle-covering): Beach sandals
Rubber and plastic shoes (not ankle-covering)
✓ 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
6402.99 Other footwear with outer soles and uppers of rubber: other footwear, other
UK 16% Third-country duty 9 tariff lines 
EU 16.8% – 17% Third-country duty 9 tariff lines · average 16.8% 
Türkiye 16.8% – 17% Third-country duty 9 tariff lines · average 16.8% 
USA 3% – 48% General (MFN) 20 tariff lines · average 19.8% · 4× specific or compound duty 
Canada 17.5% General (MFN) 5 tariff lines 
Mexico 35% General (MFN) 23 tariff lines 
Brazil 35% General (MFN) 2 tariff lines 
Argentina Free – 20% General (MFN) 14 tariff lines · average 12.9% 
Peru 11% General (MFN) 2 tariff lines 
New Zealand Free – 10% General (MFN) 9 tariff lines · average 8.9% 
Japan specific or compound duty General (MFN) 4 tariff lines 
Taiwan Free – 7.5% General (MFN) 17 tariff lines · average 7.1% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 20% – 25% General (MFN) 9 tariff lines · average 24.4% Nigeria lines: 6402.99
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.
- N362528 U.S. CBP
The tariff classification of Traction Overshoes/Crampons and a Camping Stool from South Korea
- N362166 U.S. CBP
The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of men’s footwear produced in El Salvador.
- N361892 U.S. CBP
The tariff classification of athletic footwear from Vietnam
- N361820 U.S. CBP
The tariff classification of a woman’s flat shoe from Vietnam
- 600009881 HMRC
A Unisex shoe, not covering the ankle, with a detachable gaiter which has an insole of 24cm or over. The composition of the shoe without the gaiter attached comprises of: Upper: 57% PVC, 43% Leather Sole: 100% PVC When the gaiter is attached, the composition of the upper is as follows: 60%…
- 600009789 HMRC
A unisex clog style slip on shoe for indoor or outdoor use. It covers the foot but not the ankle with a strap over the heel part which can be brought forward. Comes in sizes 4 - 8, and comes in several colours. It is made from EVA (ethylene vinyl acetate) done by injection moulding. Packaged by a…
282 rulings in total for this code
Legal notes
Subheading note
1. For the purposes of subheadings 640212, 640219, 640312, 640319 and 640411, the expression ‘sports footwear’ applies only to:
(a) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;
(b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.
In the ECOWAS Common External Tariff (Nigeria), 6402.99.20.00 is one of 3 lines under subheading 6402.99, other footwear with outer soles and uppers of rubber: other footwear, other.
The import duty is 20%, and quantities are declared in 2U.
For the same subheading, the UK duty is 16%, the EU duty is 16.8%–17%, the Türkiye duty is 16.8%–17%, the US duty is 3%–48%, the Canada duty is 17.5%, the Mexico duty is 35%, the Brazil duty is 35%, the Argentina duty is 0%–20%, the Peru duty is 11%, the New Zealand duty is 0%–10%, the Taiwan duty is 0%–7.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is 20%–25%.
Nigeria imported goods of subheading 6402.99 worth US$167m in 2024; the largest supplier was China.
Questions and answers
What is the Nigeria import duty for CET code 6402.99.20.00?
The import duty in the ECOWAS Common External Tariff (Nigeria) is 20%; the supplementary unit is 2U. 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 6402.99 as a whole, the largest supplier in 2024 was China (US$156m), followed by Türkiye.
Typical products
Everyday names, not part of the legal text.