ECOWAS Common External Tariff (Nigeria) · CET code · HS 8201.90
8201.90.90.00: Other hand tools not specified.
✓ 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
8201.90 Other hand tools of a kind used in agriculture, horticulture or forestry
UK Free Third-country duty 1 tariff line 
EU 1.7% Third-country duty 1 tariff line 
Türkiye 1.7% Third-country duty 5 tariff lines 
USA Free General (MFN) 3 tariff lines · 1× specific or compound duty 
Canada Free – 6.5% General (MFN) 5 tariff lines · average 2.5% 
Mexico Free – 15% General (MFN) 4 tariff lines · average 7.5% 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 2 tariff lines 
Peru Free General (MFN) 2 tariff lines 
New Zealand Free – 5% General (MFN) 4 tariff lines · average 1.3% 
Japan Free General (MFN) 1 tariff line 
Taiwan 7.5% 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 Free General (MFN) 1 tariff line Nigeria lines: 8201.90
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.
- N291605 U.S. CBP
The tariff classification of a Heavy Duty Root Buster from China and Taiwan
- N291621 U.S. CBP
The tariff classification of two “Grubber” tools from China and Taiwan
- 600015566 HMRC
Miniature gardening tool set consisting of a trowel, hand fork and hand rake, put up as a 3-piece pack. Tools made from painted iron in red, yellow and blue with a wooden handle and a red chord wrist strap attached to each. Sizes: Trowel: 20cm Hand Fork: 20cm Rake: 18.5cm Packaging: Individual…
- 600011044 HMRC
Handheld gardening trowel to dig up soil. It has an Ash wooden handle and stainless steel trowel with a thin leather strap tied to the handle. Packaged on cardboard backing and a plastic blister cover.
Legal notes
CET code 8201.90.90.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 8201.90 (other hand tools of a kind used in agriculture, horticulture or forestry).
The import duty is 20%, and quantities are declared in KG.
For the same subheading, the UK duty is free, the EU duty is 1.7%, the Türkiye duty is 1.7%, the US duty is free, the Canada duty is 0%–6.5%, the Mexico duty is 0%–15%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, 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 free.
Nigeria imported goods of subheading 8201.90 worth US$1m in 2024; the largest supplier was China.
Questions and answers
What is the Nigeria import duty for CET code 8201.90.90.00?
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 8201.90 as a whole, the largest supplier in 2024 was China (US$1m).