ECOWAS Common External Tariff (Nigeria) · CET code · HS 6405.90
6405.90.10.00: Other footwear (textile sole etc.): Presented completely knocked down (CKD) or unassembled for the assembly industry
Other footwear (textile sole etc.)
✓ 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
UK 4% – 16% Third-country duty 2 tariff lines · average 10% 
EU 4% – 17% Third-country duty 2 tariff lines · average 10.5% 
Türkiye 4% – 17% Third-country duty 2 tariff lines · average 10.5% 
USA 3.8% – 12.5% General (MFN) 2 tariff lines · average 8.2% 
Canada 18% General (MFN) 1 tariff line 
Mexico 35% General (MFN) 3 tariff lines 
Brazil 35% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 19 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) 8 tariff lines · average 19.9% · 2× specific or compound duty 
Taiwan 5% General (MFN) 1 tariff line 
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) 2 tariff lines Nigeria lines: 6405.90
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.
- N364972 U.S. CBP
The tariff classification of a women’s clog shoe from China
- N363599 U.S. CBP
The tariff classification of a man’s waterproof boot from China
- N358788 U.S. CBP
The tariff classification of a waterproof boot from Cambodia
- N349762 U.S. CBP
The tariff classification of traction overshoes from China, Vietnam and Korea
61 rulings in total for this code
Legal notes
CET code 6405.90.10.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 6405.90 (other footwear, other).
The import duty is 10%, and quantities are declared in 2U.
For the same subheading, the UK duty is 4%–16%, the EU duty is 4%–17%, the Türkiye duty is 4%–17%, the US duty is 3.8%–12.5%, the Canada duty is 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 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 6405.90 worth US$21m in 2024; the largest supplier was China.
Questions and answers
What is the Nigeria import duty for CET code 6405.90.10.00?
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 6405.90 as a whole, the largest supplier in 2024 was China (US$20m).