Historical MFN averages (2023); not current shipment rates. HS6 descriptions use the UN Comtrade Combined HS reference; the original rate nomenclature remains unconfirmed. National special codes require destination-specific verification. No effective date is available. The data review on September 11, 2026 does not update the rates. Reference source.

Nigeria Customs Tariff for HS Code 392119

Plastics; plates, sheets, film, foil and strip, of plastics n.e.c. in heading no. 3921, cellular

WITS 2023 historical MFN average

Reported average: 10%.

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: 10%โ€“10%.

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 392119: 10.00% (2023 MFN average)

The source reports an indicative HS6 MFN average of 10.00% (2023 MFN average) for Plastics; plates, sheets, film, foil and strip, of plastics n.e.c. in heading no. 3921, cellular.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
392119
Description
Plastics; plates, sheets, film, foil and strip, of plastics n.e.c. in heading no. 3921, cellular
Chapter
39 โ€”
Heading
3921
Subheading
392119
Indicative MFN HS6 average
10.00% (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 โ€” 2023 MFN HS6 reference

Historical MFN average

10.00% (2023 MFN average)

Import permission

not assessed

Import planning

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Details

HS Code
392119
Chapter
39 โ€”
Heading
3921
Subheading
392119

Compare HS code 392119 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 3921)

HS CodeDescriptionDuty
392111Plastics; plates, sheets, film, foil and strip, of polymers of styrene, cellular10.00% (2023 MFN average)WITS 2023 historical MFN average
392112Plastics; plates, sheets, film, foil and strip, of polymers of vinyl chloride, cellular10.00% (2023 MFN average)WITS 2023 historical MFN average
392113Plastics; plates, sheets, film, foil and strip, of polyurethanes, cellular10.00% (2023 MFN average)WITS 2023 historical MFN average
392114Plastics; plates, sheets, film, foil and strip, of regenerated cellulose, cellular10.00% (2023 MFN average)WITS 2023 historical MFN average
392190Plastics; plates, sheets, film, foil and strip, other than cellular15.00% (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.