ECOWAS Common External Tariff (Nigeria) · CET code · HS 8418.30
8418.30.90.00: Chest freezers (up to 800 l): FBU
Chest freezers (up to 800 l)
✓ 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
8418.30 Freezers of the chest type, not exceeding 800 litres capacity
UK Free Third-country duty 6 tariff lines 
EU 2.2% Third-country duty 2 tariff lines 
Türkiye 2.2% Third-country duty 2 tariff lines 
USA Free General (MFN) 1 tariff line 
Canada Free – 8% General (MFN) 2 tariff lines · average 4% 
Mexico 10% – 25% General (MFN) 5 tariff lines · average 15% 
Brazil 18% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 5 tariff lines 
Peru 11% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 6 tariff lines 
Japan Free General (MFN) 2 tariff lines 
Taiwan Free – 3.5% General (MFN) 2 tariff lines · average 1.8% 
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 Nigeria lines: 8418.30
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.
- N350929 U.S. CBP
The tariff classification of freezers from Austria
Legal notes
CET code 8418.30.90.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 8418.30 (freezers of the chest type, not exceeding 800 litres capacity).
The import duty is 20%, and quantities are declared in U.
For the same subheading, the UK duty is free, the EU duty is 2.2%, the Türkiye duty is 2.2%, the US duty is free, the Canada duty is 0%–8%, the Mexico duty is 10%–25%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 11%, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 0%–3.5%, 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 8418.30 worth US$57m in 2024; the largest supplier was China.
Questions and answers
What is the Nigeria import duty for CET code 8418.30.90.00?
The import duty in the ECOWAS Common External Tariff (Nigeria) is 20%; 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 8418.30 as a whole, the largest supplier in 2024 was China (US$50m), followed by Indonesia.
Typical products
Everyday names, not part of the legal text.