ECOWAS Common External Tariff (Nigeria) · CET code · HS 8704.23

8704.23.19.90

8704.23.19.90: Diesel trucks, GVW over 20 t: Other

Diesel trucks, GVW over 20 t

✓ 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 10% standard rate depends on the country of origin

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

8704.23 Of a gross vehicle weight exceeding 20 tonnes

UK 2% – 10% Third-country duty 3 tariff lines · average 7.3% EU 3.5% – 22% Third-country duty 3 tariff lines · average 15.8% Türkiye 3.5% – 22% Third-country duty 3 tariff lines · average 15.8% USA 25% General (MFN) 1 tariff line Canada 6.1% General (MFN) 1 tariff line Mexico 5% – 50% General (MFN) 3 tariff lines · average 25% Brazil 20% – 35% General (MFN) 5 tariff lines · average 32% Argentina 2% – 35% General (MFN) 9 tariff lines · average 21.5% Peru Free General (MFN) 1 tariff line New Zealand Free General (MFN) 16 tariff lines Japan Free General (MFN) 1 tariff line Taiwan 25% General (MFN) 2 tariff lines GCC 5% General (MFN) 10 tariff lines Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 3 tariff lines North Macedonia 3% – 15% General (MFN) 3 tariff lines · average 7.7%

Nigeria lines: 8704.23

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.

  • N361597 U.S. CBP 26 May 2026 · 8704.23.01.00

    The tariff classification of a John Deere Log Forwarder from Finland

  • N296698 U.S. CBP 24 May 2018 · 8704.23.50.00

    The tariff classification of a Mercedes Benz vehicle with a Prefabricated Housing Unit from Germany

  • N278571 U.S. CBP 22 September 2016 · 8704.23.00.00

    The tariff classification of a Log Forwarder from Finland

Legal notes

Notes

1. This chapter does not cover railway or tramway rolling stock designed solely for running on rails.

2. For the purposes of this chapter, ‘tractors’ means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.

Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.

3. Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706.

4. Heading 8712 includes all children's bicycles. Other children's cycles fall in heading 9503.

Chapter notes: Chapter 87 →

CET code 8704.23.19.90 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 8704.23 (of a gross vehicle weight exceeding 20 tonnes).

The import duty is 10%, and quantities are declared in U.

For the same subheading, the UK duty is 2%–10%, the EU duty is 3.5%–22%, the Türkiye duty is 3.5%–22%, the US duty is 25%, the Canada duty is 6.1%, the Mexico duty is 5%–50%, the Brazil duty is 20%–35%, the Argentina duty is 2%–35%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 25%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is 3%–15%.

Nigeria imported goods of subheading 8704.23 worth US$86m in 2024; the largest supplier was China.

Questions and answers

What is the Nigeria import duty for CET code 8704.23.19.90?

The import duty in the ECOWAS Common External Tariff (Nigeria) is 10%; 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 8704.23 as a whole, the largest supplier in 2024 was China (US$64m), followed by Belgium.

Download as CSV Follow changes (RSS)