ECOWAS Common External Tariff (Nigeria) · CET code · HS 8703.40
8703.40.20.00: Hybrid cars, petrol (non-plug-in): Used
Hybrid cars, petrol (non-plug-in)
✓ 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
UK 10% Third-country duty 4 tariff lines 
EU 10% Third-country duty 2 tariff lines 
Türkiye 10% Third-country duty 2 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 38.3% 
Brazil 35% General (MFN) 1 tariff line 
Argentina 35% General (MFN) 4 tariff lines 
Peru 6% General (MFN) 4 tariff lines 
New Zealand Free – 10% General (MFN) 33 tariff lines · average 4.8% 
Japan Free General (MFN) 1 tariff line 
Taiwan 17.5% General (MFN) 9 tariff lines 
GCC 5% General (MFN) 3 tariff lines 
Switzerland Free General (MFN) 7 tariff lines 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 5% General (MFN) 2 tariff lines Nigeria lines: 8703.40
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.
- N350111 U.S. CBP
The tariff classification of new model of Hybrid Electric Vehicle (HEV) from South Korea
- N341905 U.S. CBP
The tariff classification of a new hybrid automobile from South Korea
- N320584 U.S. CBP
The tariff classification of new Hyundai motor vehicles from South Korea
- N320114 U.S. CBP
The tariff classification of new Hyundai motor vehicles from South Korea
- 600013417 HMRC
A Ferrari prototype racing car manufactured in 2013. The 1.6 litre engine a Ferrari type 059/3 which is a hybrid petrol engine fuelled by 94.25% petrol and 5.75% biofuel. A unique engine as it was Ferrari’s first hybrid power unit (which the car was the testbed for) and was developed specifically…
6 rulings in total for this code
Legal notes
Code history
Since 2017; before, these goods were classified under 8703.21, 8703.22, 8703.23, 8703.24.
In the ECOWAS Common External Tariff (Nigeria), 8703.40.20.00 is one of 3 lines under subheading 8703.40, other vehicles, with both spark-ignition internal combustion piston engine and….
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 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 8703.40 worth US$34m in 2024; the largest supplier was the United States, and the United Kingdom ranked 3rd with US$3m.
Questions and answers
What is the Nigeria import duty for CET code 8703.40.20.00?
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 8703.40 as a whole, the largest supplier in 2024 was the United States (US$25m), followed by Germany.