ECOWAS Common External Tariff (Nigeria) · CET code · HS 8403.10

8403.10.00.00

8403.10.00.00: Boilers

Central heating boilers

✓ 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 5% standard rate depends on the country of origin

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

8403.10 Central heating boilers other than those of heading 8402: boilers

UK 2% Third-country duty 2 tariff lines EU 2.7% Third-country duty 2 tariff lines Türkiye 2.7% Third-country duty 2 tariff lines USA Free General (MFN) 1 tariff line Canada Free General (MFN) 2 tariff lines Mexico 15% General (MFN) 1 tariff line Brazil 16.2% – 20% General (MFN) 2 tariff lines · average 18.1% Argentina 12.6% – 18% General (MFN) 16 tariff lines · average 15% Peru Free General (MFN) 1 tariff line New Zealand Free – 5% General (MFN) 2 tariff lines · average 2.5% Japan Free General (MFN) 1 tariff line Taiwan 4% General (MFN) 1 tariff line 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) 4 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.

  • N363583 U.S. CBP 6 August 2026 · 8403.10.00.00

    The tariff classification of hydronic boilers from Canada

  • N285323 U.S. CBP 8 May 2017 · 8403.10.00.00

    The tariff classification of residential boilers from Europe.

  • N285253 U.S. CBP 28 April 2017 · 8403.10.00.00

    The tariff classification of residential boilers.

Legal notes

Chapter notes: Chapter 84 →

In the ECOWAS Common External Tariff (Nigeria), 8403.10.00.00 is one of 1 line under subheading 8403.10, central heating boilers other than those of heading 8402: boilers.

The import duty is 5%, and quantities are declared in U.

For the same subheading, the UK duty is 2%, the EU duty is 2.7%, the Türkiye duty is 2.7%, the US duty is free, the Canada duty is free, the Mexico duty is 15%, the Brazil duty is 16.2%–20%, the Argentina duty is 12.6%–18%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is 4%, 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 8403.10 worth US$1m in 2024.

Questions and answers

What is the Nigeria import duty for CET code 8403.10.00.00?

The import duty in the ECOWAS Common External Tariff (Nigeria) is 5%; the supplementary unit is U. 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.

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Typical products

Everyday names, not part of the legal text.