ECOWAS Common External Tariff (Nigeria) · CET code · HS 8703.24
8703.24.19.00: Petrol cars over 3000 cc: Other
Petrol cars over 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
8703.24 Of a cylinder capacity exceeding 3000 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) 7 tariff lines 
Mexico 50% General (MFN) 2 tariff lines 
Brazil 35% General (MFN) 2 tariff lines 
Argentina 35% General (MFN) 10 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) 17 tariff lines 
Switzerland Free General (MFN) 2 tariff lines 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 5% General (MFN) 2 tariff lines Nigeria lines: 8703.24
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.
- N359637 U.S. CBP
The tariff classification of a 2003 Ferrari 575 Maranello from Italy
- N358857 U.S. CBP
The tariff classification of 2019 Jeep Wrangler made in the United States returned from Canada
- N359594 U.S. CBP
The tariff classification of a 1975 Jaguar vehicle from England
- N355346 U.S. CBP
The tariff classification of a sport car from Italy
- 600015660 HMRC
A Venom F5 Revolution Evolution hyper car is engineered and manufactured in 2025 in the United States as part of the exclusive Venom F5 programme. This ultra-low volume, allocation-only vehicle is produced in "Revolution" and "Evolution" factory specifications, representing the highest levels of…
- 600015012 HMRC
1997 Mclaren F1 GTR ‘Longtail’ motor vehicle designed for track racing, one of 28 cars of this model built. Naturally aspirated with a direct fuel injection, the car has a V12 engine with a capacity of 5,990 CC. Rear wheel drive with a 6-speed sequential gearbox, the motor vehicle has double…
- 600014859 HMRC
2012 Audi R8 LMS GT3 ULTRA motor vehicle designed for track racing, one of 275 made. Naturally aspirated with a direct fuel injection, the car is fitted with a V10 engine with a capacity of 5,204CC. Of aluminium block and head construction, the car is covered with various advertising/sponsorship…
- 600014634 HMRC
This 2008 Porsche 911 997 GT3 RSR features 3795cc, one seat and left-hand drive. Only thirty-Five 997 GT3 RSR models were produced This car remains unmodified, including its brakes, steering and motor components and will be part of a private collection and not used in everyday racing.
35 rulings in total for this code
Legal notes
In the ECOWAS Common External Tariff (Nigeria), 8703.24.19.00 is one of 3 lines under subheading 8703.24, of a cylinder capacity 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 8703.24 worth US$246m in 2024; the largest supplier was the United States.
Questions and answers
What is the Nigeria import duty for CET code 8703.24.19.00?
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 8703.24 as a whole, the largest supplier in 2024 was the United States (US$145m), followed by Canada.