ECOWAS Common External Tariff (Nigeria) · CET code · HS 6404.11

6404.11.10.00

6404.11.10.00: Sports shoes and trainers, textile upper: Presented completely knocked down (CKD) or unassembled for the assembly industry

Sports shoes and trainers, textile upper

✓ 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 10% standard rate depends on the country of origin

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

6404.11 Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like

UK 16% Third-country duty 1 tariff line EU 16.9% Third-country duty 1 tariff line Türkiye 16.9% Third-country duty 1 tariff line USA 7.5% – 48% General (MFN) 14 tariff lines · average 18% · 2× specific or compound duty Canada 16% – 18% General (MFN) 6 tariff lines · average 17.3% Mexico 35% General (MFN) 15 tariff lines Brazil 35% General (MFN) 1 tariff line Argentina Free – 20% General (MFN) 10 tariff lines · average 10% Peru 11% General (MFN) 2 tariff lines New Zealand Free – 10% General (MFN) 18 tariff lines · average 8.9% Japan 8% General (MFN) 1 tariff line Taiwan 7.5% General (MFN) 8 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 25% General (MFN) 1 tariff line

Nigeria lines: 6404.11

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.

  • N364108 U.S. CBP 2 September 2026 · 6404.11.90.50

    The tariff classification of athletic footwear from China

  • N360629 U.S. CBP 29 April 2026 · 6404.11.90.50

    The tariff classification of a woman’s cycling shoe from China

  • N361081 U.S. CBP 29 April 2026 · 6404.11.85.90

    The tariff classification of various footwear styles from Cambodia. Correction to ruling number N359449

  • N358104 U.S. CBP 10 February 2026 · 6404.11.90.20

    The tariff classification of a man’s sneaker from Vietnam

  • 600014545 HMRC 8 January 2026 – 7 January 2029 · 6404 11 00 00

    A running trainer. The item has a textile upper and a plastic outer sole. The trainer is black in colour. There is a company brand logo on the side of the trainer. The trainer has laces. Packaged in a cardboard box.

  • 600010891 HMRC 26 July 2024 – 25 July 2027 · 6404 11 00 00

    training shoe Materials: Upper: polyester mesh and synthetic reinforcements Outer sole: rubber Lining: synthetic Packaging: clear bag

142 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:

  1. (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;

  2. (b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.

Chapter notes: Chapter 64 →

CET code 6404.11.10.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 6404.11 (sports footwear).

The import duty is 10%, and quantities are declared in 2U.

For the same subheading, the UK duty is 16%, the EU duty is 16.9%, the Türkiye duty is 16.9%, the US duty is 7.5%–48%, the Canada duty is 16%–18%, 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 Japan duty is 8%, the Taiwan duty is 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 6404.11 worth US$6m in 2024; the largest supplier was China.

Questions and answers

What is the Nigeria import duty for CET code 6404.11.10.00?

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 6404.11 as a whole, the largest supplier in 2024 was China (US$5m).

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Typical products

Everyday names, not part of the legal text.