ECOWAS Common External Tariff (Nigeria) · CET code · HS 6704.20
6704.20.00.00: Wigs, false beards, eyebrows and eyelashes... and the like, of human hair
Wigs and hairpieces of human hair
✓ 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
6704.20 Wigs, false beards, eyebrows and eyelashes, switches: of human hair
UK 2% Third-country duty 1 tariff line 
EU 2.2% Third-country duty 1 tariff line 
Türkiye 2.2% Third-country duty 2 tariff lines 
USA Free General (MFN) 1 tariff line 
Canada 15.5% General (MFN) 1 tariff line 
Mexico Free General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 2 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line 
Taiwan 5.3% General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 15% General (MFN) 1 tariff line 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.
- N305621 U.S. CBP
The tariff classification of human hair extensions and wigs from India.
- 600012582 HMRC
Toupee hair replacement systems are used to address hair loss or thinning hair. The toupees are custom fitted and styled and being tailored to match the individual's hair colour, texture, and style preferences. The hair replacement systems have a very thin Polyurethane base.The toupee is made from…
Legal notes
CET code 6704.20.00.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 6704.20 (wigs, false beards, eyebrows and eyelashes, switches: of human hair).
The import duty is 20%, and quantities are declared in KG.
For the same subheading, the UK duty is 2%, the EU duty is 2.2%, the Türkiye duty is 2.2%, the US duty is free, the Canada duty is 15.5%, the Mexico duty is free, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 5.3%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is 15%.
Nigeria imported goods of subheading 6704.20 worth US$5m in 2024; the largest supplier was China.
Questions and answers
What is the Nigeria import duty for CET code 6704.20.00.00?
The import duty in the ECOWAS Common External Tariff (Nigeria) is 20%; the supplementary unit is KG. 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 6704.20 as a whole, the largest supplier in 2024 was China (US$5m).