ECOWAS Common External Tariff (Nigeria) · CET code · HS 6403.91
6403.91.10.00: Leather boots and ankle shoes: Presented completely knocked down (CKD) or unassembled for the assembly industry
Leather boots and ankle shoes
✓ 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
6403.91 Footwear with outer soles of rubber, plastics, leather: other footwear, covering the ankle
UK 4% – 8% Third-country duty 14 tariff lines · average 7.7% 
EU 5% – 8% Third-country duty 9 tariff lines · average 7.7% 
Türkiye 5% – 8% Third-country duty 9 tariff lines · average 7.7% 
USA Free – 10% General (MFN) 4 tariff lines · average 5.9% 
Canada 18% General (MFN) 3 tariff lines 
Mexico 25% – 35% General (MFN) 9 tariff lines · average 33.9% 
Brazil 35% General (MFN) 2 tariff lines 
Argentina 20% General (MFN) 64 tariff lines 
Peru 11% General (MFN) 2 tariff lines 
New Zealand Free – 10% General (MFN) 18 tariff lines · average 8.9% 
Japan 21.6% – 30% General (MFN) 6 tariff lines · average 25.7% · 2× specific or compound duty 
Taiwan 5% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 3 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 25% General (MFN) 9 tariff lines Nigeria lines: 6403.91
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.
- N345604 U.S. CBP
The tariff classification of girls’ shoes from Hungary
- N345609 U.S. CBP
The tariff classification of boys’ shoes from Hungary
- N341670 U.S. CBP
The tariff classification of footwear from China
- N341228 U.S. CBP
The tariff classification of footwear from Hungary
- 600013544 HMRC
Ladies Elongated Boots Used to protect the feet and lower legs, offering ankle support/weather resistance. Made from: Upper: Leather (Bovine), Polyamide/Nylon. Lining: Polyester, Polyamide/Nylon, Polyurethane. Soles: Rubber. Made by attaching the upper materials to the sole. Nett Weight: 1.5 kg.…
- 600012927 HMRC
Unisex Boot. Covering the ankle but no part of the calf. Made of 100% hair on leather uppers with a leopard effect printed. Outer soles made of plastic (PVC). With laces and an insole length exceeding 24 cm.
- 600009880 HMRC
A Unisex Boot covering the ankle with a detachable gaiter which covers the ankle and no part of the calves when the gaiter is not attached and has an insole of 24cm or over. The composition of the boot without the gaiter attached comprises of: Upper: 42% Leather, 38% PVC, 20% Elastic Sole: 100%…
37 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), 6403.91.10.00 is one of 2 lines under subheading 6403.91, footwear with outer soles of rubber, plastics, leather.
The import duty is 10%, and quantities are declared in 2U.
For the same subheading, the UK duty is 4%–8%, the EU duty is 5%–8%, the Türkiye duty is 5%–8%, the US duty is 0%–10%, the Canada duty is 18%, the Mexico duty is 25%–35%, the Brazil duty is 35%, the Argentina duty is 20%, the Peru duty is 11%, the New Zealand duty is 0%–10%, the Japan duty is 21.6%–30%, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is 25%.
Nigeria imported goods of subheading 6403.91 worth US$1m in 2024.
Questions and answers
What is the Nigeria import duty for CET code 6403.91.10.00?
The import duty in the ECOWAS Common External Tariff (Nigeria) is 10%; 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.