ECOWAS Common External Tariff (Nigeria) · CET code · HS 6405.20
6405.20.10.00: 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
6405.20 With uppers of textile materials
UK 2% – 4% Third-country duty 3 tariff lines · average 3.3% 
EU 3.5% – 4% Third-country duty 3 tariff lines · average 3.8% 
Türkiye 3.5% – 4% Third-country duty 3 tariff lines · average 3.8% 
USA 2.5% – 12.5% General (MFN) 3 tariff lines · average 7.5% 
Canada Free – 18% General (MFN) 3 tariff lines · average 12% 
Mexico 35% General (MFN) 6 tariff lines 
Brazil 35% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 30 tariff lines 
Peru 11% General (MFN) 1 tariff line 
New Zealand Free – 10% General (MFN) 8 tariff lines · average 8.8% 
Japan 3.4% General (MFN) 1 tariff line 
Taiwan 5% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 4 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 25% General (MFN) 3 tariff lines Nigeria lines: 6405.20
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.
- N361396 U.S. CBP
The tariff classification of a house slipper from China
- N355201 U.S. CBP
The tariff classification of workout footwear from Mexico
- N343443 U.S. CBP
The tariff classification of overshoes from Pakistan
- N340850 U.S. CBP
The tariff classification of footwear from Thailand
- 600016359 HMRC
A mans slipper which covers the ankle. The slipper has a textile upper and a textile outer sole. The upper is made of a fleece style material, it is grey in colour. The upper has a zip fastening, with a ribbon attached demonstrating the company name. There is a company logo on the side of the…
- 600016363 HMRC
A woman's slipper which covers the ankle. The slipper has a textile upper and a textile outer sole. The upper is made of a woolly faux fur material, it is beige in colour. The slipper has a decorative fabric strip and button attached to the rear of the slipper. The outer sole has clear visible…
- 600016039 HMRC
The product is a pair of black pram shoes. The upper is made of polyurethane (PU) plastic. The stitched outer sole is made of cotton canvas and has a rubberised polyurethane-based puff print applied to improve grip. The outer sole is considered to be of non-durable construction. None of the…
- 600015127 HMRC
Ladies mule style slippers. The uppers have a wrap over cross design made from plush textile. The slippers are off white in colour. There are raised treads on the outer sole, these are covered in a textile. The treads form the greatest surface area in contact with the ground.
67 rulings in total for this code
Legal notes
In the ECOWAS Common External Tariff (Nigeria), 6405.20.10.00 is one of 2 lines under subheading 6405.20, with uppers of textile materials.
The import duty is 10%, and quantities are declared in 2U.
For the same subheading, the UK duty is 2%–4%, the EU duty is 3.5%–4%, the Türkiye duty is 3.5%–4%, the US duty is 2.5%–12.5%, 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 3.4%, 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 6405.20 worth US$2m in 2024; the largest supplier was China.
Questions and answers
What is the Nigeria import duty for CET code 6405.20.10.00?
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.
Where does Nigeria import these goods from?
For subheading 6405.20 as a whole, the largest supplier in 2024 was China (US$2m).
Typical products
Everyday names, not part of the legal text.