ECOWAS Common External Tariff (Nigeria) · CET code · HS 8716.80
8716.80.21.00: Other non-motorised vehicles: Wheel barrows
Other non-motorised vehicles
✓ 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
8716.80 Trailers and semi-trailers: other vehicles
UK Free Third-country duty 1 tariff line 
EU 1.7% Third-country duty 1 tariff line 
Türkiye 1.7% Third-country duty 4 tariff lines 
USA Free – 3.2% General (MFN) 2 tariff lines · average 1.6% 
Canada 4.5% – 6.5% General (MFN) 3 tariff lines · average 5.8% 
Mexico 15% General (MFN) 4 tariff lines 
Brazil 35% General (MFN) 1 tariff line 
Argentina 18% – 35% General (MFN) 2 tariff lines · average 26.5% 
Peru Free General (MFN) 2 tariff lines 
New Zealand Free – 5% General (MFN) 3 tariff lines · average 3.3% 
Japan Free General (MFN) 1 tariff line 
Taiwan 7.5% General (MFN) 1 tariff line 
GCC 5% General (MFN) 13 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 8.5% General (MFN) 1 tariff line Nigeria lines: 8716.80
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.
- N361766 U.S. CBP
The tariff classification of four (4) trailers from Canada
- N359783 U.S. CBP
The tariff classification of a heavy-duty low bed trailer from Finland
- N356009 U.S. CBP
The tariff classification and country of origin of a wheel dolly
- N349865 U.S. CBP
The tariff classification of a battery, a power supply, a cart, and power cords from China
- 600013792 HMRC
These are civil aircraft engine stands, made of steel, and are specifically for the safe packaging and moving of aeroengines off the wing. They are mobile and can be towed across an airfield for positioning under the aircraft wing to safely allow detachment or reattachment from/to the aircraft.…
- 600013793 HMRC
These are civil aircraft engine stands, made of steel, and are specifically for the safe packaging and moving of aeroengines off the wing. They are mobile and can be towed across an airfield for positioning under the aircraft wing to safely allow detachment or reattachment from/to the aircraft.…
- 600013794 HMRC
These are civil aircraft engine stands, made of steel, and are specifically for the safe packaging and moving of aeroengines off the wing. They are mobile and can be towed across an airfield for positioning under the aircraft wing to safely allow detachment or reattachment from/to the aircraft.…
- 600013795 HMRC
These are civil aircraft engine stands, made of steel, and are specifically for the safe packaging and moving of aeroengines off the wing. They are mobile and can be towed across an airfield for positioning under the aircraft wing to safely allow detachment or reattachment from/to the aircraft.…
39 rulings in total for this code
Legal notes
CET code 8716.80.21.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 8716.80 (trailers and semi-trailers: other vehicles).
The import duty is 20%, and quantities are declared in U.
For the same subheading, the UK duty is free, the EU duty is 1.7%, the Türkiye duty is 1.7%, the US duty is 0%–3.2%, the Canada duty is 4.5%–6.5%, the Mexico duty is 15%, the Brazil duty is 35%, the Argentina duty is 18%–35%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is 7.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is 8.5%.
Nigeria imported goods of subheading 8716.80 worth US$8m in 2024; the largest supplier was Greece.
Questions and answers
What is the Nigeria import duty for CET code 8716.80.21.00?
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 8716.80 as a whole, the largest supplier in 2024 was Greece (US$3m), followed by Australia.
Typical products
- food carts
- golf trolleys, not motorised
- hopper trucks
- karts, not mechanically propelled
- rickshaws, pushed or pulled
- shopping trolleys
- tree cart
- trolleys, not motorised
- wheelbarrows, manual
Everyday names, not part of the legal text.