ECOWAS Common External Tariff (Nigeria) · CET code · HS 9405.49
9405.49.00.00: Other
Other electric luminaires (non-LED)
✓ 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
9405.49 Other electric luminaires and lighting fittings: other
UK 2% – 4% Third-country duty 4 tariff lines · average 2.5% 
EU 2.7% – 4.7% Third-country duty 3 tariff lines · average 3.7% 
Türkiye 2.7% – 4.7% Third-country duty 3 tariff lines · average 3.7% 
USA 3.9% General (MFN) 1 tariff line 
Canada Free – 7% General (MFN) 3 tariff lines · average 4.3% 
Mexico 15% General (MFN) 1 tariff line 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 1 tariff line 
Peru Free General (MFN) 3 tariff lines 
New Zealand Free – 5% General (MFN) 10 tariff lines · average 4.5% 
Japan Free General (MFN) 1 tariff line 
Taiwan 1.7% – 10% General (MFN) 3 tariff lines · average 5.6% 
GCC 5% General (MFN) 3 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 13% – 15% General (MFN) 3 tariff lines · average 14.3% 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.
- N348534 U.S. CBP
The tariff classification of a night light from China
- N334432 U.S. CBP
The tariff classification of lighting fixtures from China
- N326082 U.S. CBP
The tariff classification of a lighting set from Cambodia
- N324563 U.S. CBP
The tariff classification of a lighting set from China
- 600012741 HMRC
A Plug In Electric Wax Melt Burner - An electric wax melt burner that contains a lightbulb. The product is plugged directly into a mains electric socket and when turned on illuminates a darkened room, whilst the heat from the bulb melts the fragranced wax to odourise the room (wax not supplied).…
Legal notes
Code history
Since 2022; before, these goods were classified under 9405.40.
CET code 9405.49.00.00 is a line of the ECOWAS Common External Tariff (Nigeria) under HS subheading 9405.49 (other electric luminaires and lighting fittings: other).
The import duty is 20%, and quantities are declared in KG.
For the same subheading, the UK duty is 2%–4%, the EU duty is 2.7%–4.7%, the Türkiye duty is 2.7%–4.7%, the US duty is 3.9%, the Canada duty is 0%–7%, the Mexico duty is 15%, the Brazil duty is 16.2%, the Argentina duty is 20%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is 1.7%–10%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free and the North Macedonia duty is 13%–15%.
Nigeria imported goods of subheading 9405.49 worth US$84m in 2024; the largest supplier was China.
Questions and answers
What is the Nigeria import duty for CET code 9405.49.00.00?
The import duty in the ECOWAS Common External Tariff (Nigeria) is 20%; the supplementary unit is KG. 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 9405.49 as a whole, the largest supplier in 2024 was China (US$82m), followed by India.
Typical products
Everyday names, not part of the legal text.