ECOWAS Common External Tariff (Nigeria) · CET code · HS 9705.29
9705.29.00.00: 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
9705.29 Collections and collectors’ pieces of zoological: other
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.
Legal notes
Additional note
1. Heading 9705 includes collectors' motor vehicles and aircraft of historical or ethnographic interest which are:
(a) in their original state, without substantial changes to the chassis, body, steering, braking, transmission or suspension system, engine, wings etc. Repairing and restoring is allowed, and broken or worn-out parts, accessories and units can have been replaced, provided that the vehicle is preserved and maintained in the historically correct condition. Modernised or modified motor vehicles and aircraft are excluded;
(b) in case of motor vehicles at least thirty years old, in case of aircraft at least fifty years old;
(c) of a model or type which is no longer in production.
The requisite characteristics for inclusion in a collection — being relatively rare, not being normally used for its original purpose, being the subject of special transactions outside of the normal trade in similar utility articles, and being of greater value — are presumed to be fulfilled for motor vehicles and aircraft which comply with the above three criteria.
This heading also includes, as collectors' items:
motor vehicles and aircraft, irrespective of their date of manufacture, which can be proved to have been used in the course of an historic event,
motor racing vehicles and racing aircraft which can be proved to have been designed, built and used solely for competition and which have achieved significant sporting success at prestigious national or international events.
Parts and accessories for motor vehicles and aircraft are classified in this heading, provided that they are original parts or accessories, that they are at least thirty years old (for motor vehicles) or at least fifty years old (for aircraft), and that they are no longer in production.
Replicas and reproductions are excluded, unless they fulfil the above three criteria.
Code history
Since 2022; before, these goods were classified under 9705.00.
In the ECOWAS Common External Tariff (Nigeria), 9705.29.00.00 is one of 1 line under subheading 9705.29, collections and collectors’ pieces of zoological: other.
The import duty is 20%, and quantities are declared in KG.
For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 3.6%, the Argentina duty is 3.6%, the Peru duty is 6%, 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%.
Nigeria imported goods of subheading 9705.29 worth US$5m in 2024; the largest supplier was China.
Questions and answers
What is the Nigeria import duty for CET code 9705.29.00.00?
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 9705.29 as a whole, the largest supplier in 2024 was China (US$4m), followed by India.