ECOWAS Common External Tariff (Nigeria) · CET code · HS 8702.40

8702.40.11.90

8702.40.11.90: Electric buses: Other

Electric buses

✓ 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 10% 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

8702.40 With only electric motor for propulsion

UK 10% Third-country duty 1 tariff line EU 10% Third-country duty 1 tariff line Türkiye 10% Third-country duty 1 tariff line USA 2% General (MFN) 2 tariff lines Canada 6.1% General (MFN) 2 tariff lines Mexico 15% – 50% General (MFN) 7 tariff lines · average 22.9% Brazil 35% General (MFN) 2 tariff lines Argentina 20% – 35% General (MFN) 2 tariff lines · average 27.5% Peru Free General (MFN) 2 tariff lines New Zealand Free General (MFN) 2 tariff lines Japan Free General (MFN) 1 tariff line Taiwan 15% – 25% General (MFN) 3 tariff lines · average 21.7% GCC 5% General (MFN) 2 tariff lines Switzerland Free General (MFN) 2 tariff lines Norway Free General (MFN) 1 tariff line North Macedonia 5% General (MFN) 2 tariff lines

Nigeria lines: 8702.40

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.

  • N282170 U.S. CBP 25 January 2017 · 8702.40.31.00

    The tariff classification of various automotive parts from China

  • 600011332 HMRC 20 September 2024 – 19 September 2027 · 8702 40 00 00

    Chassis and Body Frame with Batteries At time of import the product will be part exterior finished with no interior finishings and no motor. This includes a full assembled frame with wheels. The final product will be a battery-electric small bus. The item is to be packaged and transported on a…

  • 600010983 HMRC 28 August 2024 – 27 August 2027 · 8702 40 00 00

    A body and chassis (frame) with fitted battery, also includes a electric motor, with interior/exterior part finished. The bus has no wheels attached at time of import. The bus is considered to be a complete functioning bus, with Passenger capacity - Up to 30 (8.9m), 34 (9.7m), 40 (10.8m) or 46…

  • 600010984 HMRC 22 August 2024 – 21 August 2027 · 8702 40 00 00

    Fully assembled electric bus: Passenger capacity: Up to 96 passengers with up to 80 seats (51 in upper deck, 29 in lower deck) / Up to 87 passengers with 62 seats (42 in upper deck, 20 in lower deck) It Is electric only It is shipped ready to go into service.

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.

Chapter notes: Chapter 87 →

Code history

Since 2017; before, these goods were classified under 8702.90.

In the ECOWAS Common External Tariff (Nigeria), 8702.40.11.90 is one of 9 lines under subheading 8702.40, with only electric motor for propulsion.

The import duty is 10%, and quantities are declared in U.

For the same subheading, the UK duty is 10%, the EU duty is 10%, the Türkiye duty is 10%, the US duty is 2%, the Canada duty is 6.1%, the Mexico duty is 15%–50%, the Brazil duty is 35%, the Argentina duty is 20%–35%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 15%–25%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is 5%.

Nigeria imported goods of subheading 8702.40 worth US$4m in 2024; the largest supplier was China.

Questions and answers

What is the Nigeria import duty for CET code 8702.40.11.90?

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 8702.40 as a whole, the largest supplier in 2024 was China (US$4m).

Download as CSV Follow changes (RSS)