ECOWAS Common External Tariff (Nigeria) · CET code · HS 8704.60
8704.60.20.00: Electric trucks and vans: Used
Electric trucks and vans
✓ 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
8704.60 Other with only electric motor for propulsion
UK 10% Third-country duty 1 tariff line 
EU 10% Third-country duty 1 tariff line 
Türkiye 10% Third-country duty 1 tariff line 
USA 25% General (MFN) 1 tariff line 
Canada 6.1% General (MFN) 1 tariff line 
Mexico 15% – 50% General (MFN) 2 tariff lines · average 32.5% 
Brazil 35% General (MFN) 1 tariff line 
Argentina 35% General (MFN) 1 tariff line 
Peru Free General (MFN) 2 tariff lines 
New Zealand Free General (MFN) 62 tariff lines 
Japan Free General (MFN) 1 tariff line 
Taiwan 7.5% – 25% General (MFN) 2 tariff lines · average 16.3% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 3 tariff lines 
Norway Free General (MFN) 3 tariff lines 
North Macedonia 5% General (MFN) 1 tariff line Nigeria lines: 8704.60
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.
- N364619 U.S. CBP
The tariff classification of the “Boat-Launcher” from New Zealand
- N359364 U.S. CBP
The tariff classification of an electric vehicle from China
- N347134 U.S. CBP
The tariff classification of an electric cargo wagon from China
- N346274 U.S. CBP
The tariff classification of mobile beer kiosk from China
11 rulings in total for this code
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.
Code history
Since 2022; before, these goods were classified under 8704.90.
CET code 8704.60.20.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 8704.60 (other with only electric motor for propulsion).
The import duty is 10%, 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 25%, 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 free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 7.5%–25%, 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 8704.60 worth US$110k in 2024.
Questions and answers
What is the Nigeria import duty for CET code 8704.60.20.00?
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.