ECOWAS Common External Tariff (Nigeria) · CET code · HS 8701.93
8701.93.19.00: Tractors 37-75 kW: Other
Tractors 37-75 kW
✓ 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
8701.93 Exceeding 37 kW but not exceeding 75 kW
UK Free – 6% Third-country duty 2 tariff lines · average 3% 
EU Free – 7% Third-country duty 2 tariff lines · average 3.5% 
Türkiye Free – 7% Third-country duty 2 tariff lines · average 3.5% 
USA Free General (MFN) 2 tariff lines 
Canada Free General (MFN) 2 tariff lines 
Mexico Free – 5% General (MFN) 6 tariff lines · average 0.8% 
Brazil 14% General (MFN) 1 tariff line 
Argentina 14% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 4 tariff lines 
Japan Free General (MFN) 3 tariff lines 
Taiwan Free – 5% General (MFN) 3 tariff lines · average 3.3% 
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 Nigeria lines: 8701.93
Legal notes
Notes
1. This chapter does not cover railway or tramway rolling stock designed solely for running on rails.
2. For the purposes of this chapter, ‘tractors’ means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.
Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.
3. Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706.
4. Heading 8712 includes all children's bicycles. Other children's cycles fall in heading 9503.
Subheading note
1. Subheading 870822 covers:
(a) front windscreens (windshields), rear windows and other windows, framed; and
(b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices,
when suitable for use solely or principally with the motor vehicles of headings 8701 to 8705.
Code history
Since 2017; before, these goods were classified under 8701.90.
In the ECOWAS Common External Tariff (Nigeria), 8701.93.19.00 is one of 3 lines under subheading 8701.93, exceeding 37 kW but not exceeding 75 kW.
The import duty is 10%, and quantities are declared in U.
For the same subheading, the UK duty is 0%–6%, the EU duty is 0%–7%, the Türkiye duty is 0%–7%, the US duty is free, the Canada duty is free, the Mexico duty is 0%–5%, the Brazil duty is 14%, the Argentina duty is 14%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 0%–5%, 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 8701.93 worth US$17m in 2024; the largest supplier was India.
Questions and answers
What is the Nigeria import duty for CET code 8701.93.19.00?
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 8701.93 as a whole, the largest supplier in 2024 was India (US$7m), followed by China.