ECOWAS Common External Tariff (Nigeria) · CET code · HS 8703.21
8703.21.19.00: Petrol cars up to 1000 cc: Other
Petrol cars up to 1000 cc
✓ 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
8703.21 Of a cylinder capacity not exceeding 1000 cm3
UK 10% Third-country duty 2 tariff lines 
EU 10% Third-country duty 2 tariff lines 
Türkiye 10% Third-country duty 6 tariff lines 
USA 2.5% General (MFN) 1 tariff line 
Canada 6.1% General (MFN) 3 tariff lines 
Mexico 15% – 50% General (MFN) 3 tariff lines · average 28.3% 
Brazil 35% General (MFN) 1 tariff line 
Argentina 15% – 35% General (MFN) 31 tariff lines · average 28.6% 
Peru 6% General (MFN) 2 tariff lines 
New Zealand Free – 10% General (MFN) 9 tariff lines · average 4.4% 
Japan Free General (MFN) 1 tariff line 
Taiwan 17.5% General (MFN) 3 tariff lines 
GCC 5% General (MFN) 15 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 5% General (MFN) 2 tariff lines Nigeria lines: 8703.21
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.
- N364313 U.S. CBP
The tariff classification of the Can-Am Outlander PRO from Mexico
- N362119 U.S. CBP
The tariff classification of 2017 Polaris RZR XP4 1000 from Mexico
- H302977 U.S. CBP
Application for Further Review of Protest No. 1303-18-100126; Classification of the Subaru Sambar Van and Suzuki Every
- N352206 U.S. CBP
The tariff classification of a 1999 Subaru Sambar from Japan
- 600012750 HMRC
The Ride on petrol mini ATV Quad Bike has a 49cc single cylinder air-cooled, 2-stroke engine with pull start the 49cc Petrol version is fully automatic with a strong steel frame construction, chain transmission, front and rear disc brakes, large wheels as well as front double and rear mono shocks.…
9 rulings in total for this code
Legal notes
CET code 8703.21.19.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 8703.21 (of a cylinder capacity not exceeding 1000 cm3).
The import duty is 20%, 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 2.5%, the Canada duty is 6.1%, the Mexico duty is 15%–50%, the Brazil duty is 35%, the Argentina duty is 15%–35%, the Peru duty is 6%, the New Zealand duty is 0%–10%, the Japan duty is free, the Taiwan duty is 17.5%, 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 8703.21 worth US$136m in 2024; the largest supplier was India, and the United Kingdom ranked 4th with US$8m.
Questions and answers
What is the Nigeria import duty for CET code 8703.21.19.00?
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 8703.21 as a whole, the largest supplier in 2024 was India (US$50m), followed by the United Arab Emirates.