Nigeria Customs Tariff for HS Code 310240
Fertilizers, mineral or chemical; ammonium nitrate with calcium carbonate or other inorganic non-fertilizing substances, mixtures thereof
Reported average: 5%.
Source year: 2023. Classification: HS 2022 (H6). Checked 2026-09-14.
National lines included: 1 of 1. Excluded from the average: 0.
Reported ad-valorem range: 5%–5%.
Reported historical ad-valorem MFN simple average for 2023, not a national tariff schedule. No preferential rates, additional duties, VAT, excise or import permissions are determined.
Not a current 2026 national duty. The HS6 average does not determine the duty of a particular national subdivision, origin or shipment.
WITS observation for this code and year
UN Comtrade H6 descriptions (HS 2022)
WITS API definitions: reported averages and excluded national lines
Direct HS code answer for Nigeria
Nigeria HS Code 310240: 5.00% (2023 MFN average)
The source reports an indicative HS6 MFN average of 5.00% (2023 MFN average) for Fertilizers, mineral or chemical; ammonium nitrate with calcium carbonate or other inorganic non-fertilizing substances, mixtures thereof.Source status: not assessed. Verify the exact national tariff line, origin treatment, taxes, restrictions, and current customs guidance before using this information in a declaration.
Customs tariff summary
- Country
- Nigeria
- HS / tariff code
- 310240
- Description
- Fertilizers, mineral or chemical; ammonium nitrate with calcium carbonate or other inorganic non-fertilizing substances, mixtures thereof
- Chapter
- 31 —
- Heading
- 3102
- Subheading
- 310240
- Indicative MFN HS6 average
- 5.00% (2023 MFN average)
- VAT / tax
- Check local VAT and excise rules for the import destination.
- Unit / basis
- Not listed in this tariff line
- Source / vintage
- WITS / UNCTAD TRAINS — 2023 MFN HS6 reference
Historical MFN average
5.00% (2023 MFN average)
Import permission
not assessed
Import planning
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Details
- HS Code
- 310240
- Chapter
- 31 —
- Heading
- 3102
- Subheading
- 310240
Compare HS code 310240 across GCC countries
Each destination shows its own source label. Oman uses its national schedule; Qatar and UAE entries may cite their separately published references and unresolved exceptions. Other entries retain the historical GCC reference. National codes, duty notes, restrictions and tax treatment can differ; verify with the destination customs authority.
Related HS Codes (Heading 3102)
| HS Code | Description | Duty |
|---|---|---|
| 310210 | Fertilizers, mineral or chemical; nitrogenous, urea, whether or not in aqueous solution | 0.00% (2023 MFN average)WITS 2023 historical MFN average |
| 310221 | Fertilizers, mineral or chemical; nitrogenous, ammonium sulphate | 0.00% (2023 MFN average)WITS 2023 historical MFN average |
| 310229 | Fertilizers, mineral or chemical; nitrogenous, other than ammonium sulphate | 0.00% (2023 MFN average)WITS 2023 historical MFN average |
| 310230 | Fertilizers, mineral or chemical; nitrogenous, ammonium nitrate, whether or not in aqueous solution | 0.00% (2023 MFN average)WITS 2023 historical MFN average |
| 310250 | Fertilizers, mineral or chemical; nitrogenous, sodium nitrate | 0.00% (2023 MFN average)WITS 2023 historical MFN average |
| 310260 | Fertilizers, mineral or chemical; nitrogenous, double salts and mixtures of calcium nitrate and ammonium nitrate | 0.00% (2023 MFN average)WITS 2023 historical MFN average |
| 310280 | Fertilizers, mineral or chemical; nitrogenous, mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | 5.00% (2023 MFN average)WITS 2023 historical MFN average |
| 310290 | Fertilizers, mineral or chemical; nitrogenous, other kinds including mixtures not specified in the foregoing subheadings | 0.00% (2023 MFN average)WITS 2023 historical MFN average |
Data source: WITS/UNCTAD TRAINS (MFN 2022). Values are indicative HS6 MFN averages, not shipment-specific applied rates. Import permission and restrictions are not assessed. Historical reference rates exclude VAT, excise and other national measures. Separate national entries preserve the columns printed by their source; these are not a complete shipment assessment. Full disclaimer.