ECOWAS Common External Tariff (Nigeria) · CET code · HS 8215.99
8215.99.00.00: Other articles (not in set)not plated with precious metal
Other cutlery (non-precious, non-sets)
✓ 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
8215.99 Spoons, forks, ladles, skimmers, cake-servers, fish-knives: other, other
UK 4% – 8% Third-country duty 2 tariff lines · average 6% 
EU 4.7% – 8.5% Third-country duty 2 tariff lines · average 6.6% 
Türkiye 4.7% – 8.5% Third-country duty 4 tariff lines · average 6.6% 
USA Free – 14% General (MFN) 13 tariff lines · average 5.2% · 7× specific or compound duty 
Canada Free – 11% General (MFN) 3 tariff lines · average 5.8% 
Mexico 15% General (MFN) 2 tariff lines 
Brazil 16.2% General (MFN) 2 tariff lines 
Argentina 18% General (MFN) 20 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 5 tariff lines · average 3% 
Japan 3.9% General (MFN) 1 tariff line 
Taiwan 10% General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 4 tariff lines 
North Macedonia 15% General (MFN) 2 tariff lines 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.
- N347837 U.S. CBP
The tariff classification of various gift items from Mexico
- N343776 U.S. CBP
The tariff classification of roasting sticks from China.
- N343205 U.S. CBP
The tariff classification of a stainless-steel tea scoop from China.
- H330005 U.S. CBP
Request for Further Review of Protest Number 3002-21-103548; Tariff classification of and Applicability of Section 301 Trade Remedy to BBQ Tools.
- 600014003 HMRC
Stainless steel multi-purpose tongs. This product is designed for general use in the kitchen when cooking and serving food. Its length is approximately 30.5cm. It is heat resistant and dishwasher safe.
- 600013866 HMRC
Stainless steel solid spoon. A kitchenware item to be used to serve and stir food. Approximate length 31.5cm. The packaging is a piece of illustrated card which is secured to the item with cable ties.
- 600013863 HMRC
A stainless steel slotted turner. A kitchenware item used to flip and serve food. Approximate length 32cm. The packaging is a piece of illustrated card which is secured to the item with cable ties.
- 600013867 HMRC
Kitchen implement in the form of a ladle The material of construction is stainless steel and the item measures approximately 32cm in length. The ladle has a cylindrical handle with a hook at the top. The bottom of the ladle is flattened and bowl shaped. The item is sold mounted on an illustrated…
22 rulings in total for this code
Legal notes
Notes
1. Apart from blowlamps, portable forges, grinding wheels with frameworks, manicure and pedicure sets, and goods of heading 8209, this chapter covers only articles with a blade, working edge, working surface or other working part of:
(a) base metal;
(b) metal carbides or cermets;
(c) precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or
(d) abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.
2. Parts of base metal of the articles of this chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading 8466). However, parts of general use as defined in note 2 to Section XV are in all cases excluded from this chapter.
Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading 8510.
3. Sets consisting of one or more knives of heading 8211 and at least an equal number of articles of heading 8215 are to be classified in heading 8215.
In the ECOWAS Common External Tariff (Nigeria), 8215.99.00.00 is one of 1 line under subheading 8215.99, spoons, forks, ladles, skimmers, cake-servers, fish-knives: other, other.
The import duty is 20%, and quantities are declared in KG.
For the same subheading, the UK duty is 4%–8%, the EU duty is 4.7%–8.5%, the Türkiye duty is 4.7%–8.5%, the US duty is 0%–14%, the Canada duty is 0%–11%, the Mexico duty is 15%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is 3.9%, the Taiwan duty is 10%, 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 8215.99 worth US$13m in 2024; the largest supplier was China.
Questions and answers
What is the Nigeria import duty for CET code 8215.99.00.00?
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 8215.99 as a whole, the largest supplier in 2024 was China (US$11m), followed by India.
Typical products
Everyday names, not part of the legal text.