ECOWAS Common External Tariff (Nigeria) · CET code · HS 6403.99
6403.99.10.00: Leather shoes (not ankle-covering): Presented completely knocked down (CKD) or unassembled for the assembly industry
Leather 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
6403.99 Footwear with outer soles of rubber, plastics, leather: other footwear, other
UK 4% – 8% Third-country duty 16 tariff lines · average 7.5% 
EU 5% – 8% Third-country duty 11 tariff lines · average 7.6% 
Türkiye 5% – 8% Third-country duty 11 tariff lines · average 7.6% 
USA Free – 10% General (MFN) 6 tariff lines · average 6.4% 
Canada Free – 18% General (MFN) 5 tariff lines · average 13% 
Mexico 25% – 35% General (MFN) 11 tariff lines · average 34.1% 
Brazil 35% General (MFN) 2 tariff lines 
Argentina 20% General (MFN) 98 tariff lines 
Peru 11% General (MFN) 2 tariff lines 
New Zealand Free – 10% General (MFN) 24 tariff lines · average 9.2% 
Japan 21.6% – 30% General (MFN) 11 tariff lines · average 24.3% · 5× specific or compound duty 
Taiwan 5% – 7.5% General (MFN) 16 tariff lines · average 7.3% 
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) 11 tariff lines Nigeria lines: 6403.99
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.
- N346534 U.S. CBP
The tariff classification of footwear from Vietnam
- N342584 U.S. CBP
The tariff classification of casual shoes from China
- N342558 U.S. CBP
The tariff classification of a casual shoe from Vietnam
- N341229 U.S. CBP
The tariff classification of footwear from Hungary
- 600012744 HMRC
A backless clog style shoe with closed in toes and a buckle that goes across the foot, suitable for men and women. It has a leather upper and the underneath is made from an EVA sole and a rubber outer sole. They come in black and white and sizes, 35 - 48 in narrow and regular fittings. They are…
59 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), 6403.99.10.00 is one of 2 lines under subheading 6403.99, footwear with outer soles of rubber, plastics, leather: other footwear, other.
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 0%–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%–7.5%, 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 6403.99 worth US$9m in 2024; the largest supplier was China.
Questions and answers
What is the Nigeria import duty for CET code 6403.99.10.00?
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.
Where does Nigeria import these goods from?
For subheading 6403.99 as a whole, the largest supplier in 2024 was China (US$6m), followed by Italy.