SCHEDULE XLIII - NIGERIA
17 March 2021
Page 3 WT/Let/1547SCHEDULE XLIII - NIGERIA
PART I - MOST-FAVOURED-NATION TARIFF
SECTION I – AGRICULTURAL PRODUCTS
SECTION I–A - TARIFFSThis schedule is authentic only in the English language
Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)Special  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2017)Other 
terms and 
conditions
10
Citrus fruit, fresh or dried.    0805
- Oranges 150 80   0805.10.00 UR/94, 
WT/Let/628
- Mandarins (including tange rines and satsumas); 
clementines, wilkings and similar citrus hybrids :   0805.2
- - Mandarins (including tange rines and satsumas) 150 80   0805.21.00 UR/94, 
WT/Let/628
- - Clementines 150 80   0805.22.00 UR/94, 
WT/Let/628
- - Other 150 80   0805.29.00 UR/94, 
WT/Let/628
- Grapefruit, including pomelos 150 80   0805.40.00 UR/94, 
WT/Let/628
- Lemons (Citrus limon, Citrus limonum) and 
limes (Citrus aurantifo lia, Citrus latifolia)150 80   0805.50.00 UR/94, 
WT/Let/628
- Other 150 80   0805.90.00 UR/94, 
WT/Let/628
Plants and parts of plant s (including seeds and 
fruits), of a kind used primarily in perfumery, in 
pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, fro zen or dried, whether 
or not cut, crushed or powdered.   1211
Page 4 HS 2017 CHANGES - SCHEDULE XLIII - NIGERIA - PART I - SECTION I -A WT/Let/1547Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)Special  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2017)Other 
terms and 
conditions
10
- Ginseng roots 150 80   1211.20.00 UR/94, 
WT/Let/628, 
WT/Let/725, 
WT/Let/1015,
 WT/Let/1318
- Coca leaf 150 80   1211.30.00 UR/94, 
WT/Let/628, 
WT/Let/1015
- Poppy straw 150 80   1211.40.00 UR/94, 
WT/Let/628, 
WT/Let/1015
- Ephedra 150 80   1211.50.00 UR/94, 
WT/Let/628, 
WT/Let/1015
- Other 150 80   1211.90.00 UR/94, 
WT/Let/628, 
WT/Let/725, 
WT/Let/1015,
 WT/Let/1318
Vegetable saps and extracts; pectic substances, 
pectinates and pectates; agar-agar and other 
mucilages and thickeners, whether or not modified, derived from vegetable products.   1302
- Vegetable saps and extracts :    1302.1
- - Opium 150 80   1302.11.00 UR/94, 
WT/Let/628, 
WT/Let/1015
- - Of liquorice 150 80   1302.12.00 UR/94, 
WT/Let/628, 
WT/Let/1015
- - Of hops 150 80   1302.13.00 UR/94, 
WT/Let/628, 
WT/Let/1015
- - Of ephedra 150 80   1302.14.00 UR/94, 
WT/Let/628, 
WT/Let/1015
- - Other 150 80   1302.19.00 UR/94, 
WT/Let/628, 
WT/Let/1015
Page 5 HS 2017 CHANGES - SCHEDULE XLIII - NIGERIA - PART I - SECTION I -A WT/Let/1547Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)Special  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2017)Other 
terms and 
conditions
10
- Pectic substances, pectinates and pectates 150 80   1302.20.00 UR/94, 
WT/Let/628, 
WT/Let/1015
- Mucilages and thickeners, whether or not 
modified, derived from vegetable products :   1302.3
- - Agar-agar 150 80   1302.31.00 UR/94, 
WT/Let/628, 
WT/Let/1015
- - Mucilages and thickeners, whether or not 
modified, derived from lo cust beans, locust bean 
seeds or guar seeds150 80   1302.32.00 UR/94, 
WT/Let/628, 
WT/Let/1015
- - Other 150 80   1302.39.00 UR/94, 
WT/Let/628, 
WT/Let/1015
Vegetable products not elsewhere specified or 
included.   1404
- Cotton linters 150 80   1404.20.00 UR/94, 
WT/Let/1015
- Other 150 80   1404.90.00 UR/94, 
WT/Let/1015
Fruit, nuts and other edible parts of plants, 
otherwise prepared or preserved, whether or not 
containing added sugar or  other sweetening matter 
or spirit, not elsewhere specified or included.   2008
- Nuts, ground-nuts and other seeds, whether or 
not mixed together :   2008.1
- - Ground-nuts 150 80   2008.11.00 UR/94, 
WT/Let/725, 
WT/Let/1318
- - Other, including mixtures 150 80   2008.19.00 UR/94, 
WT/Let/725, 
WT/Let/1318
- Pineapples 150 80   2008.20.00 UR/94, 
WT/Let/725, 
WT/Let/1318
- Citrus fruit 150 80   2008.30.00 UR/94, 
WT/Let/725, 
WT/Let/1318
Page 6 HS 2017 CHANGES - SCHEDULE XLIII - NIGERIA - PART I - SECTION I -A WT/Let/1547Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)Special  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2017)Other 
terms and 
conditions
10
- Pears 150 80   2008.40.00 UR/94, 
WT/Let/725, 
WT/Let/1318
- Apricots 150 80   2008.50.00 UR/94, 
WT/Let/725, 
WT/Let/1318
- Cherries 150 80   2008.60.00 UR/94, 
WT/Let/725, 
WT/Let/1318
- Peaches, including nectarines 150 80   2008.70.00 UR/94, 
WT/Let/725, 
WT/Let/1318
- Strawberries 150 80   2008.80.00 UR/94, 
WT/Let/725, 
WT/Let/1318
- Other, including mixtures other than those of 
subheading 2008.19 :   2008.9
- - Palm hearts 150 80   2008.91.00 UR/94, 
WT/Let/725, 
WT/Let/1318
- - Cranberries (Vaccinium macrocarpon, 
Vaccinium oxycoccos, Vaccinium vitis-idaea)150 80   2008.93.00 UR/94, 
WT/Let/725, 
WT/Let/1318
- - Mixtures 150 80   2008.97.00 UR/94, 
WT/Let/725, 
WT/Let/1318
- - Other 150 80   2008.99.00 UR/94, 
WT/Let/725, 
WT/Let/1318
Waters, including mineral waters and aerated 
waters, containing added sugar or other 
sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or 
vegetable juices of heading 20.09.   2202
- Waters, including mineral waters and aerated 
waters, containing added sugar or other 
sweetening matter or flavoured150 80   2202.10.00 UR/94
- Other :    2202.9
Page 7 HS 2017 CHANGES - SCHEDULE XLIII - NIGERIA - PART I - SECTION I -A WT/Let/1547Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)Special  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating
 rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2017)Other 
terms and 
conditions
10
- - Non-alcoholic beer 150 80   2202.91.00 UR/94
- - Other 150 80   2202.99.00 UR/94
Wine of fresh grapes, inc luding fortified wines; 
grape must other than that of heading 20.09.   2204
- Sparkling wine 150 80   2204.10.00 UR/94
- Other wine; grape must with fermentation 
prevented or arrested by the addition of alcohol :   2204.2
- - In containers holding 2 l or less 150 80   2204.21.00 UR/94
- - In containers holding more than 2 l but not 
more than 10 l150 80   2204.22.00 UR/94
- - Other 150 80   2204.29.00 UR/94
- Other grape must 150 80   2204.30.00 UR/94
Prepared binders for foundry moulds or cores; 
chemical products and preparations of the 
chemical or allied industries (including those consisting of mixtures of natural products), not 
elsewhere specified or included.   3824
- Sorbitol other than tha t of subheading 2905.44 150 80   3824.60.00 UR/94, 
WT/Let/628, 
WT/Let/1015, WT/Let/1318
Page 8 HS 2017 CHANGES - SCHEDULE XLIII - NIGERIA - PART I - SECTION I -A WT/Let/1547SCHEDULE XLIII - NIGERIA
PART I - MOST-FAVOURED-NATION TARIFF
SECTION II – OTHER PRODUCTSThis schedule is authentic only in the English language
Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
Fish, dried, salted or in brine; smoked fish, 
whether or not cooked before or during the 
smoking process; flours, m eals and pellets of fish, 
fit for human consumption.   0305
- Dried fish, other than ed ible fish offal, whether 
or not salted but not smoked :   0305.5
- - Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus)50 80   0305.51.00 NOR UR/94, 
WT/Let/1318
- - Tilapias (Oreochromis spp.), catfish (Pangasius 
spp., Silurus spp., Clarias  spp., Ictalurus spp.), 
carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus, 
Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels 
(Anguilla spp.), Nile perch  (Lates niloticus) and 
snakeheads (Channa spp.)50 80   0305.52.00 NOR UR/94, 
WT/Let/1318
- - Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, 
Gadus ogac, Gadus macrocephalus)50 80   0305.53.00 NOR UR/94, 
WT/Let/1318
Page 9 HS 2017 CHANGES - SCHEDULE XLIII - NIGERIA - PART I - SECTION I I WT/Let/1547Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Herrings (Clupea harengus, Clupea pallasii), 
anchovies (Engraulis spp.), sardines (Sardina 
pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), 
mackerel (Scomber scombrus, Scomber 
australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes 
(Scomberomorus spp.), jack and horse mackerel 
(Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron cana dum), silver pomfrets 
(Pampus spp.), Pacific saury (Cololabis saira), 
scads (Decapterus spp. ), capelin (Mallotus 
villosus), swordfish (Xiphi as gladius), Kawakawa 
(Euthynnus affinis), bonitos (Sarda spp.), marlins, 
sailfishes, spearfish (Istiophoridae)50 80   0305.54.00 NOR UR/94, 
WT/Let/1318
- - Other 50 80   0305.59.00 NOR UR/94, 
WT/Let/1318
- Fish fins, heads, tails, m aws and other edible fish 
offal :   0305.7
- - Shark fins    0305.71
- - - Dried, whether or not salted but not smoked 50 80   0305.71.10 NOR UR/94, 
WT/Let/1318
- - Fish heads, tails and maws    0305.72
- - - Smoked    0305.72.1
- - - Dried, whether or not salted but not smoked 50 80   0305.72.10 NOR UR/94, 
WT/Let/1318
- - - Dried, whether or not salted but not smoked    0305.72.2
- - - Salted but not dried  or smoked and fish in 
brine   0305.72.3
- - Other    0305.79
- - - Smoked    0305.79.1
- - - Dried, whether or not salted but not smoked 50 80   0305.79.10 NOR UR/94, 
WT/Let/1318
- - - Dried, whether or not salted but not smoked    0305.79.2
- - - Salted but not dried  or smoked and fish in 
brine   0305.79.3
Alkaloids, natural or reproduced by synthesis, and 
their salts, ethers, esters and other derivatives.   2939
Page 10 HS 2017 CHANGES - SCHEDULE XLIII - NIGERIA - PART I - SECTION I I WT/Let/1547Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Alkaloids of opium and their derivatives; salts 
thereof :   2939.1
- - Concentrates of poppy straw; buprenorphine 
(INN), codeine, dihyd rocodeine (INN), 
ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), 
morphine, nicomorphine (INN), oxycodone 
(INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof   2939.11
- - - Concentrates of poppy straw containing not 
less than 50% by weight of alkaloids150 80   2939.11.10 UR/94, 
WT/Let/628, 
WT/Let/1015, 
WT/Let/1318
Mechanical appliances (whether or not hand-
operated) for projecting, dispersing or spraying 
liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; 
steam or sand blasting machines and similar jet 
projecting machines.   8424
- Fire extinguishers, whether or not charged 45 80   8424.10.00 UR/94, 
WT/Let/628, 
WT/Let/1015
- Spray guns and similar appliances 45 80   8424.20.00 UR/94, 
WT/Let/628, 
WT/Let/1015
- Steam or sand blasting machines and similar jet 
projecting machines   8424.30
- - Not for working in the hand 45 80   8424.30.10 UR/94, 
WT/Let/628, 
WT/Let/1015
- Agricultural or hor ticultural sprayers :    8424.4
- - Portable sprayers 45 80   8424.41.00 UR/94, 
WT/Let/628, 
WT/Let/1015
- - Other 45 80   8424.49.00 UR/94, 
WT/Let/628, 
WT/Let/1015
- Other appliances :    8424.8
Page 11 HS 2017 CHANGES - SCHEDULE XLIII - NIGERIA - PART I - SECTION I I WT/Let/1547Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Agricultural or horticultural 45 80   8424.82.00 UR/94, 
WT/Let/628, 
WT/Let/1015
- - Other 45 80   8424.89.00 UR/94, 
WT/Let/628, 
WT/Let/1015
- Parts    8424.90
- - Of tools not for working in the hand 45 80   8424.90.10 UR/94, 
WT/Let/628, 
WT/Let/1015
Agricultural, horticultura l or forestry machinery 
for soil preparation or cu ltivation; lawn or sports-
ground rollers.   8432
- Ploughs 45 80   8432.10.00 UR/94
- Harrows, scarifiers, cu ltivators, weeders and 
hoes :   8432.2
- - Disc harrows 45 80   8432.21.00 UR/94
- - Other 45 80   8432.29.00 UR/94
- Seeders, planters and transplanters :    8432.3
- - No-till direct seeders, pla nters and transplanters 45 80   8432.31.00 UR/94
- - Other 45 80   8432.39.00 UR/94
- Manure spreaders and fe rtiliser distributors :    8432.4
- - Manure spreaders 45 80   8432.41.00 UR/94
- - Fertiliser distributors 45 80   8432.42.00 UR/94
- Other machinery 45 80   8432.80.00 UR/94
- Parts 45 80   8432.90.00 UR/94
Monitors and projectors, not incorporating 
television reception apparatus; reception 
apparatus for television, whether or not incorporating radio-broa dcast receivers or sound 
or video recording or reproducing apparatus.   8528
- Cathode-ray tube monitors :    8528.4
- - Capable of directly c onnecting to and designed 
for use with an automatic data processing machine 
of heading 84.71 
  8528.42
Page 12 HS 2017 CHANGES - SCHEDULE XLIII - NIGERIA - PART I - SECTION I I WT/Let/1547Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - - Of a kind solely o r principally used in an 
automatic data processing system of heading 84.7145 80   8528.42.10 UR/94, 
WT/Let/725, 
WT/Let/1015
- Other monitors :    8528.5
- - Capable of directly c onnecting to and designed 
for use with an automatic data processing machine 
of heading 84.71   8528.52
- - - Of a kind solely o r principally used in an 
automatic data processing system of heading 84.7145 80   8528.52.10 UR/94, 
WT/Let/725, 
WT/Let/1015
- Projectors :    8528.6
- - Capable of directly c onnecting to and designed 
for use with an automatic data processing machine 
of heading 84.71   8528.62
- - - Of a kind solely o r principally used in an 
automatic data processing system of heading 84.7145 80   8528.62.10 UR/94, 
WT/Let/725, 
WT/Let/1015
Cinematographic cameras and projectors, whether 
or not incorporating sound recording or 
reproducing apparatus.   9007
- Cameras 40 80   9007.10.00 UR/94, 
WT/Let/725, 
WT/Let/1318
- Projectors 40 80   9007.20.00 UR/94, 
WT/Let/725, 
WT/Let/1318
- Parts and accessories :    9007.9
- - For cameras 40 80   9007.91.00 UR/94, 
WT/Let/725, 
WT/Let/1318
- - For projectors 40 80   9007.92.00 UR/94, 
WT/Let/725, 
WT/Let/1318
Monopods, bipods, tripods and similar articles.    9620.00
 - For cinematographic cameras 40 80   9620.00.10 UR/94, 
WT/Let/725, 
WT/Let/1318
Page 13 HS 2017 CHANGES - SCHEDULE XLIII - NIGERIA - PART I - SECTION I I WT/Let/1547