ECOWAS Common External Tariff (Nigeria) · CET code · HS 6405.10
6405.10.10.00: 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
6405.10 With uppers of leather or composition leather
UK 2% Third-country duty 1 tariff line 
EU 3.5% Third-country duty 1 tariff line 
Türkiye 3.5% Third-country duty 1 tariff line 
USA 10% General (MFN) 1 tariff line 
Canada Free – 18% General (MFN) 2 tariff lines · average 9% 
Mexico 35% General (MFN) 1 tariff line 
Brazil 35% General (MFN) 3 tariff lines 
Argentina 20% General (MFN) 78 tariff lines 
Peru 11% General (MFN) 1 tariff line 
New Zealand Free – 10% General (MFN) 12 tariff lines · average 8.3% 
Japan 3.4% – 30% General (MFN) 5 tariff lines · average 16.4% · 1× specific or compound duty 
Taiwan 7.5% General (MFN) 1 tariff line 
GCC 5% General (MFN) 3 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 25% General (MFN) 1 tariff line Nigeria lines: 6405.10
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.
- N311412 U.S. CBP
The tariff classification of footwear from China
- N306263 U.S. CBP
The tariff classification of footwear from China
- N303947 U.S. CBP
The tariff classification of footwear from Vietnam
- N303188 U.S. CBP
The tariff classification of footwear from China
5 rulings in total for this code
Legal notes
CET code 6405.10.10.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 6405.10 (with uppers of leather or composition leather).
The import duty is 10%, and quantities are declared in 2U.
For the same subheading, the UK duty is 2%, the EU duty is 3.5%, the Türkiye duty is 3.5%, the US duty is 10%, 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 3.4%–30%, 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 6405.10 worth US$362k in 2024.
Questions and answers
What is the Nigeria import duty for CET code 6405.10.10.00?
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.