ECOWAS Common External Tariff (Nigeria) · CET code · HS 8703.23
8703.23.19.00: Petrol cars, 1500-3000 cc: Other
Petrol cars, 1500-3000 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
8703.23 Of a cylinder capacity exceeding 1500 cm3 but not exceeding 3000 cm3
UK 10% Third-country duty 3 tariff lines 
EU 10% Third-country duty 3 tariff lines 
Türkiye 10% Third-country duty 11 tariff lines 
USA 2.5% General (MFN) 1 tariff line 
Canada 6.1% General (MFN) 5 tariff lines 
Mexico 50% General (MFN) 2 tariff lines 
Brazil 35% General (MFN) 2 tariff lines 
Argentina 35% General (MFN) 8 tariff lines 
Peru 6% General (MFN) 4 tariff lines 
New Zealand Free – 10% General (MFN) 8 tariff lines · average 5% 
Japan Free General (MFN) 1 tariff line 
Taiwan 17.5% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 19 tariff lines 
Switzerland Free General (MFN) 3 tariff lines 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 5% General (MFN) 9 tariff lines Nigeria lines: 8703.23
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.
- N363690 U.S. CBP
The tariff classification of a 2000 Nissan Skyline 25GT-X from Japan
- N363787 U.S. CBP
The tariff classification of a 2000 Subaru Impreza WRX STI from Japan
- N362085 U.S. CBP
The tariff classification of a motor vehicle from Sweden
- N361140 U.S. CBP
The tariff classification of a motor vehicle from Russia
- 600014156 HMRC
1996 Formula One Test Car The car has a running Renault V10 engine (3.0L or 2992 cc/ 182.6 cubic inches) It has not been repaired or restored and has had no substantial changes made to the bodywork, suspension and brakes. The car was test driven by three famous drivers.
- 600012615 HMRC
A 1998 Williams FW20 F1 Race Car, that competed in 3 races of the 1998 season and then became a test car. The car is in its original state without substantial changes to the chassis and bodywork. It has a 3.0L (182.9 cu/2,998cc) V10 Atmospheric spark ignition combustion engine. The bodywork,…
- 600009777 HMRC
Historic Formula one racing car FW35-04 (34-01) that was a test car for the Formula One 2013 season. This racing car was fitted with a 2.4 L V8 atmospheric spark ignition combustion engine. The Formula one car was designed, built and solely used to test within the Formula One Grand Prix's. The car…
- 600009773 HMRC
A Formula One racing car which participated solely as a test car for the Formula One 2001 season. The car is in its original state without and substantial changes to the chassis and bodywork. The car does not have an engine and is supported by an engine frame. It originally contained a 3.0L (182.9…
27 rulings in total for this code
Legal notes
CET code 8703.23.19.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 8703.23 (of a cylinder capacity exceeding 1500 cm3 but not exceeding 3000 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 50%, the Brazil duty is 35%, the Argentina duty is 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 8703.23 worth US$279m in 2024; the largest supplier was the United States.
Questions and answers
What is the Nigeria import duty for CET code 8703.23.19.00?
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 8703.23 as a whole, the largest supplier in 2024 was the United States (US$161m), followed by Japan.