ECOWAS Common External Tariff (Nigeria) · CET code · HS 9304.00
9304.00.00.00: Other arms (eg spring, air or gas guns...), excluding those of heading 93.07.
Air guns and other arms
✓ 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 specific or compound duty Third-country duty 1 tariff line 
EU 3.2% Third-country duty 1 tariff line 
Türkiye 3.2% Third-country duty 1 tariff line 
USA Free – 5.7% General (MFN) 3 tariff lines · average 3.2% 
Canada 3.5% – 7% General (MFN) 4 tariff lines · average 5.3% 
Mexico Free – 15% General (MFN) 2 tariff lines · average 7.5% 
Brazil 18% General (MFN) 2 tariff lines 
Argentina 20% General (MFN) 12 tariff lines 
Peru 6% General (MFN) 2 tariff lines 
New Zealand Free – 5% General (MFN) 6 tariff lines · average 0.8% 
Japan 5.4% General (MFN) 1 tariff line 
Taiwan 5% General (MFN) 5 tariff lines 
GCC 5% General (MFN) 6 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 25% General (MFN) 1 tariff line 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.
- N355823 U.S. CBP
The tariff classification of an airsoft gas rifle and an airsoft gas pistol from Japan
- N351125 U.S. CBP
The tariff classification of multifunction contact stun guns from China
- N317104 U.S. CBP
The tariff classification of Steel Key Chains with a Baton or a Kubotan from China
- N306304 U.S. CBP
The tariff classification of Pepper Spray in Aerosol Canisters from China
6 rulings in total for this code
Legal notes
In the ECOWAS Common External Tariff (Nigeria), 9304.00.00.00 is one of 1 line under subheading 9304.00, other arms (for example, spring, air or gas guns and pistols, truncheons)….
The import duty is 20%, and quantities are declared in U.
For the same subheading, the EU duty is 3.2%, the Türkiye duty is 3.2%, the US duty is 0%–5.7%, the Canada duty is 3.5%–7%, the Mexico duty is 0%–15%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is 5.4%, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is 25%.
Nigeria imported goods of subheading 9304.00 worth US$12m in 2024; the largest supplier was China.
Questions and answers
What is the Nigeria import duty for CET code 9304.00.00.00?
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 9304.00 as a whole, the largest supplier in 2024 was China (US$9m), followed by the Czechia.