ECOWAS Common External Tariff (Nigeria) · CET code · HS 8428.39
8428.39.00.00: Other continuousaction elevators and conveyors, for goods or materials
Other continuous conveyors
✓ 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
8428.39 Other continuous-action elevators and conveyors, for goods: other
UK Free Third-country duty 2 tariff lines 
EU Free Third-country duty 2 tariff lines 
Türkiye Free Third-country duty 4 tariff lines 
USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 6 tariff lines 
Mexico Free General (MFN) 3 tariff lines 
Brazil 7.2% – 20% General (MFN) 4 tariff lines · average 16.8% 
Argentina Free – 12.6% General (MFN) 5 tariff lines · average 10.1% 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line 
Taiwan Free 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 Free 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.
- N356427 U.S. CBP
The tariff classification of a conveyor module from Denmark
- N355218 U.S. CBP
The tariff classification of a transfer conveyor from Canada
- N340050 U.S. CBP
The tariff classification of an automatic powder coating line from Turkey
- N334779 U.S. CBP
The tariff classification of a conveyor system from China
6 rulings in total for this code
Legal notes
In the ECOWAS Common External Tariff (Nigeria), 8428.39.00.00 is one of 1 line under subheading 8428.39, other continuous-action elevators and conveyors, for goods: other.
The import duty is 5%, and quantities are declared in U.
For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 7.2%–20%, the Argentina duty is 0%–12.6%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is free.
Nigeria imported goods of subheading 8428.39 worth US$11m in 2024; the largest supplier was China, and the United Kingdom ranked 2nd with US$2m.
Questions and answers
What is the Nigeria import duty for CET code 8428.39.00.00?
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.
Where does Nigeria import these goods from?
For subheading 8428.39 as a whole, the largest supplier in 2024 was China (US$5m), followed by the United Kingdom.