ECOWAS Common External Tariff (Nigeria) · CET code · HS 8703.31
8703.31.19.00: Diesel cars up to 1500 cc: Other
Diesel cars up to 1500 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
8703.31 Of a cylinder capacity not exceeding 1500 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) 1 tariff line 
Mexico 20% – 50% General (MFN) 2 tariff lines · average 35% 
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) 9 tariff lines · average 4.4% 
Japan Free General (MFN) 1 tariff line 
Taiwan 17.5% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 6 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 5% General (MFN) 4 tariff lines Nigeria lines: 8703.31
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.
- N361922 U.S. CBP
The tariff classification of amphibious all-terrain vehicles (ATVs) from Canada
Legal notes
In the ECOWAS Common External Tariff (Nigeria), 8703.31.19.00 is one of 3 lines under subheading 8703.31, of a cylinder capacity not exceeding 1500 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 20%–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 8703.31 worth US$605k in 2024.
Questions and answers
What is the Nigeria import duty for CET code 8703.31.19.00?
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.