ECOWAS Common External Tariff (Nigeria) · CET code · HS 7305.31
7305.31.90.00: Longitudinally welded large pipes (>406 mm): Casing used in drilling oil/gas,L/ welded, kind not used for supplies under pressure
Longitudinally welded large pipes (>406 mm)
✓ 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
7305.31 Other tubes and pipes: other, welded, longitudinally welded
UK 50% Third-country duty 1 tariff line 
EU Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 2 tariff lines 
USA Free General (MFN) 3 tariff lines 
Canada Free General (MFN) 3 tariff lines 
Mexico 35% General (MFN) 8 tariff lines 
Brazil 12.6% General (MFN) 1 tariff line 
Argentina 12.6% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 6 tariff lines · average 4.2% 
Japan Free General (MFN) 2 tariff lines 
Taiwan Free General (MFN) 2 tariff lines 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 15% General (MFN) 1 tariff line Nigeria lines: 7305.31
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.
- N345836 U.S. CBP
The tariff classification and country of origin of bulkhead assemblies
- N340896 U.S. CBP
The tariff classification of pipes for pipe-in-pipe assembly from Germany
- N335549 U.S. CBP
The tariff classification of nickel alloy pipes from Germany
- N310862 U.S. CBP
The tariff classification of slurry pipes from the United Arab Emirates
Legal notes
In the ECOWAS Common External Tariff (Nigeria), 7305.31.90.00 is one of 2 lines under subheading 7305.31, other tubes and pipes: other, welded, longitudinally welded.
The import duty is 20%, and quantities are declared in KG.
For the same subheading, the UK duty is 50%, the EU duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is 35%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is free, 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 7305.31 worth US$3m in 2024; the largest supplier was China.
Questions and answers
What is the Nigeria import duty for CET code 7305.31.90.00?
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 7305.31 as a whole, the largest supplier in 2024 was China (US$2m), followed by South Korea.