ECOWAS Common External Tariff (Nigeria) · CET code · HS 8415.10
8415.10.10.00: Air conditioning machine, Window/wall types, selfcontained/"splitsystem", Presented CKD
Wall, window and split air conditioners
✓ 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
UK 2% Third-country duty 4 tariff lines 
EU 2.2% – 2.5% Third-country duty 2 tariff lines · average 2.4% 
Türkiye 2.2% – 2.5% Third-country duty 3 tariff lines · average 2.4% 
USA Free – 2.2% General (MFN) 3 tariff lines · average 1.1% 
Canada Free General (MFN) 2 tariff lines 
Mexico Free General (MFN) 3 tariff lines 
Brazil 16.2% – 20% General (MFN) 3 tariff lines · average 18.1% 
Argentina 12.6% – 20% General (MFN) 32 tariff lines · average 18.7% 
Peru Free General (MFN) 2 tariff lines 
New Zealand Free – 5% General (MFN) 64 tariff lines · average 2.5% 
Japan Free General (MFN) 2 tariff lines 
Taiwan 8% – 10% General (MFN) 4 tariff lines · average 9% 
GCC 5% General (MFN) 4 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 2.5% – 15% General (MFN) 3 tariff lines · average 10.8% Nigeria lines: 8415.10
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.
- H306166 U.S. CBP
Application for Further Review of Protest No. 4909-19-100056; Classification of Certain Indoor and Outdoor Units of Air Conditioning Systems from China
- N332381 U.S. CBP
The tariff classification of Heat Pump and Air Handler units from China
- N324892 U.S. CBP
The tariff classification of split ductless air conditioner system units from China
- N310408 U.S. CBP
The tariff classification of self-contained air conditioning machines from China
- 600012509 HMRC
A self-contained air conditioning (AC) unit, also known as a packaged unit. The unit contains all the necessary components and which are housed in a single chassis. Includes a motor-driven fan, reversal heat pump and valves. The unit is capable of heating and cooling and moisture removal. The item…
- 600012508 HMRC
The Model KPO5-43 (nominal 5-ton or 60,000 BTU) is a compact portable 32 inches wide and will fit through a standard 36-inch door. This small footprint that is ideal for difficult applications that require moving cold air to a hard to reach heat load, such as a sealed interior room. The KPO5-43…
9 rulings in total for this code
Legal notes
In the ECOWAS Common External Tariff (Nigeria), 8415.10.10.00 is one of 2 lines under subheading 8415.10, of a kind designed to be fixed to a window, wall, ceiling or floor….
The import duty is 5%, and quantities are declared in U.
For the same subheading, the UK duty is 2%, the EU duty is 2.2%–2.5%, the Türkiye duty is 2.2%–2.5%, the US duty is 0%–2.2%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 16.2%–20%, the Argentina duty is 12.6%–20%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is 8%–10%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is 2.5%–15%.
Nigeria imported goods of subheading 8415.10 worth US$174m in 2024; the largest supplier was China.
Questions and answers
What is the Nigeria import duty for CET code 8415.10.10.00?
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.
Where does Nigeria import these goods from?
For subheading 8415.10 as a whole, the largest supplier in 2024 was China (US$156m), followed by India.
Typical products
Everyday names, not part of the legal text.