ECOWAS Common External Tariff (Nigeria) · CET code · HS 8407.32
8407.32.90.00: Recip.. piston engine, for veh. of Chapter 87, capacity>50<250cc
✓ 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
8407.32 Of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3
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) 3 tariff lines 
Canada Free General (MFN) 1 tariff line 
Mexico Free – 5% General (MFN) 3 tariff lines · average 1.7% 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 3 tariff lines · average 1.7% 
Japan Free General (MFN) 1 tariff line 
Taiwan 11.5% 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 15% General (MFN) 2 tariff lines Nigeria lines: 8407.32
Legal notes
Additional notes
1. For the purposes of subheadings 840710 and 840910, the expression ‘aircraft engines’ shall apply only to engines designed for fitting with an airscrew or rotor.
2. Subheading 84717030 shall also apply to CD-ROM drives, being storage units for automatic data-processing machines, which consist of drive units designed for retrieving the signals from CD-ROMs, audio CDs and photo CDs and equipped with a jack for earphones, a volume-control button or a start/stop button.
CET code 8407.32.90.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 8407.32 (of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3).
The import duty is 10%, 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 0%–5%, 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 11.5%, 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 8407.32 worth US$1m in 2024; the largest supplier was China.
Questions and answers
What is the Nigeria import duty for CET code 8407.32.90.00?
The import duty in the ECOWAS Common External Tariff (Nigeria) is 10%; 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.
Where does Nigeria import these goods from?
For subheading 8407.32 as a whole, the largest supplier in 2024 was China (US$1m).