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 821420

Manicure or pedicure sets and instruments; (including nail files)

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 821420: 10.00% (2023 MFN average)

The source reports an indicative HS6 MFN average of 10.00% (2023 MFN average) for Manicure or pedicure sets and instruments; (including nail files).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
821420
Description
Manicure or pedicure sets and instruments; (including nail files)
Chapter
82 โ€”
Heading
8214
Subheading
821420
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
821420
Chapter
82 โ€”
Heading
8214
Subheading
821420

Compare HS code 821420 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 8214)

HS CodeDescriptionDuty
821410Cutlery; paper knives, letter openers, erasing knives, pencil sharpeners and blades therefore20.00% (2023 MFN average)WITS 2023 historical MFN average
821490Cutlery; hair clippers and mincing knives20.00% (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.