ECOWAS Common External Tariff (Nigeria) · CET code · HS 8806.99
8806.99.00.00: Other
✓ 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
8806.99 Unmanned aircraft, other, other
UK Free Third-country duty 4 tariff lines 
EU 2.7% – 7.5% Third-country duty 2 tariff lines · average 5.1% 
Türkiye 2.7% – 7.5% Third-country duty 2 tariff lines · average 5.1% 
USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico Free – 15% General (MFN) 3 tariff lines · average 5% 
Brazil Free General (MFN) 1 tariff line 
Argentina Free General (MFN) 2 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 2 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 7% – 13% General (MFN) 4 tariff lines · average 10% 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.
- N352096 U.S. CBP
The tariff classification of a Geranium-2 Unmanned Aerial System (UAS) from Russia
Legal notes
Subheading notes
1. For the purposes of subheadings 880211 to 880240, the expression ‘unladen weight’ means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.
2. For the purposes of subheadings 880621 to 880624 and 880691 to 880694, the expression ‘maximum take-off weight’ means the maximum weight of the machine in normal flying order, at take-off, including the weight of payload, equipment and fuel.
Code history
Since 2022; before, these goods were classified under 8802.11, 8802.12, 8802.20, 8802.30, 8802.40.
In the ECOWAS Common External Tariff (Nigeria), 8806.99.00.00 is one of 1 line under subheading 8806.99, unmanned aircraft, other, other.
The import duty is 5%, and quantities are declared in U.
For the same subheading, the UK duty is free, the EU duty is 2.7%–7.5%, the Türkiye duty is 2.7%–7.5%, the US duty is free, the Canada duty is free, the Mexico duty is 0%–15%, the Brazil duty is free, the Argentina duty is free, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is 7%–13%.
Nigeria imported goods of subheading 8806.99 worth US$13k in 2024.
Questions and answers
What is the Nigeria import duty for CET code 8806.99.00.00?
The import duty in the ECOWAS Common External Tariff (Nigeria) is 5%; 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.