ECOWAS Common External Tariff (Nigeria) · CET code · HS 8486.20

8486.20.12.00

8486.20.12.00: Machines for making semiconductor devices/ICs: Step and repeat aligners

Machines for making semiconductor devices/ICs

✓ 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 20% 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

8486.20 Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits

Nigeria lines: 8486.20

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.

  • N364295 U.S. CBP 31 August 2026 · 8486.20.00.00

    The tariff classification of temperature and humidity control air supply units from Japan

  • N361144 U.S. CBP 14 May 2026 · 8486.20.00.00

    The tariff classification of an automatic dicing saw from Japan

  • N361145 U.S. CBP 14 May 2026 · 8486.20.00.00

    The tariff classification of an automatic dicing saw from Japan

  • N349446 U.S. CBP 13 June 2025 · 8486.20.00.00

    The tariff classification of an electron beam lithography tool from Germany

16 rulings in total for this code

Legal notes

Notes

Chapter notes: Chapter 84 →

CET code 8486.20.12.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 8486.20 (machines and apparatus for the manufacture of semiconductor devices or of…).

The import duty is 20%, and quantities are declared in U.

For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is 3.5%, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is free, the GCC duty is free, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is free.

Nigeria imported goods of subheading 8486.20 worth US$16m in 2024; the largest supplier was China.

Questions and answers

What is the Nigeria import duty for CET code 8486.20.12.00?

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 8486.20 as a whole, the largest supplier in 2024 was China (US$15m).

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