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 841981

Machinery, plant and equipment; for making hot drinks, for cooking or heating food

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 841981: 10.00% (2023 MFN average)

The source reports an indicative HS6 MFN average of 10.00% (2023 MFN average) for Machinery, plant and equipment; for making hot drinks, for cooking or heating food.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
841981
Description
Machinery, plant and equipment; for making hot drinks, for cooking or heating food
Chapter
84 โ€”
Heading
8419
Subheading
841981
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

Need a landed cost report for this HS code?

Request a one-page research summary with source checks, landed-cost inputs, and points to verify for HS code 841981 in Nigeria.

Get report

Details

HS Code
841981
Chapter
84 โ€”
Heading
8419
Subheading
841981

Compare HS code 841981 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 8419)

HS CodeDescriptionDuty
841911Heaters; instantaneous gas water heaters, for domestic or other purposes20.00% (2023 MFN average)WITS 2023 historical MFN average
841912Heaters; solar water heaters, non-electric5.00% (2023 MFN average)WITS 2023 historical MFN average
841919Heaters; instantaneous or storage water heaters, non-electric, (other than instantaneous gas or solar water heaters)20.00% (2023 MFN average)WITS 2023 historical MFN average
841920Sterilizers; for medical, surgical or laboratory use, not used for domestic purposes5.00% (2023 MFN average)WITS 2023 historical MFN average
841933Dryers; lyophilisation apparatus, freeze drying units and spray dryers, not used for domestic purposes5.00% (2023 MFN average)WITS 2023 historical MFN average
841934Dryers; for agricultural products, not used for domestic purposes5.00% (2023 MFN average)WITS 2023 historical MFN average
841935Dryers; for wood, paper pulp, paper or paperboard, not used for domestic purposes5.00% (2023 MFN average)WITS 2023 historical MFN average
841939Dryers; for products n.e.c. in heading no. 8419, not used for domestic purposes5.00% (2023 MFN average)WITS 2023 historical MFN average
841940Distilling or rectifying plant; not used for domestic purposes5.00% (2023 MFN average)WITS 2023 historical MFN average
841950Heat exchange units; not used for domestic purposes5.00% (2023 MFN average)WITS 2023 historical MFN average
841960Machinery; for liquefying air or gas, not used for domestic purposes5.00% (2023 MFN average)WITS 2023 historical MFN average
841989Machinery, plant and laboratory equipment; for treating materials by change of temperature, other than for making hot drinks or cooking or heating food10.00% (2023 MFN average)WITS 2023 historical MFN average
841990Machinery, plant and laboratory equipment; parts of equipment for treating materials by a process involving a change of temperature5.00% (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.