ECOWAS Common External Tariff (Nigeria) · CET code · HS 6404.20
6404.20.10.00: Presented completely knocked down (CKD) or unassembled for the assembly industry
✓ 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
6404.20 Footwear with outer soles of leather or composition leather
UK 16% Third-country duty 2 tariff lines 
EU 17% Third-country duty 2 tariff lines 
Türkiye 17% Third-country duty 2 tariff lines 
USA 10% – 37.5% General (MFN) 3 tariff lines · average 20.8% 
Canada Free – 18% General (MFN) 2 tariff lines · average 9% 
Mexico 35% General (MFN) 3 tariff lines 
Brazil 35% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 25 tariff lines 
Peru 11% General (MFN) 1 tariff line 
New Zealand Free – 10% General (MFN) 17 tariff lines · average 9.4% 
Japan 6.7% – 30% General (MFN) 10 tariff lines · average 21.9% · 3× specific or compound duty 
Taiwan 5% General (MFN) 10 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) 2 tariff lines Nigeria lines: 6404.20
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.
- N343781 U.S. CBP
The tariff classification of a velvet slipper from Italy
- N337663 U.S. CBP
The tariff classification of a woman’s flat shoe from China
- N334012 U.S. CBP
The tariff classification of footwear form China
- N331302 U.S. CBP
The tariff classification of footwear form China
- 600014221 HMRC
Split-sole canvas ballet shoe designed for intermediate and advanced dancers. The upper is made from a textile material, while the outer sole features leather pads. The arch area is left free of sole material, instead covered by the shoe’s flexible upper (either canvas or leather), allowing for…
18 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.
CET code 6404.20.10.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 6404.20 (footwear with outer soles of leather or composition leather).
The import duty is 10%, and quantities are declared in 2U.
For the same subheading, the UK duty is 16%, the EU duty is 17%, the Türkiye duty is 17%, the US duty is 10%–37.5%, the Canada duty is 0%–18%, the Mexico duty is 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 6.7%–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 6404.20 worth US$658k in 2024.
Questions and answers
What is the Nigeria import duty for CET code 6404.20.10.00?
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.
Typical products
Everyday names, not part of the legal text.