Nigeria Customs Tariff for HS Code 870110
Tractors; single axle
Reported average: 5%.
Source year: 2023. Classification: HS 2022 (H6). Checked 2026-09-14.
National lines included: 2 of 2. 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 870110: 5.00% (2023 MFN average)
The source reports an indicative HS6 MFN average of 5.00% (2023 MFN average) for Tractors; single axle.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
- 870110
- Description
- Tractors; single axle
- Chapter
- 87 —
- Heading
- 8701
- Subheading
- 870110
- 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
- 870110
- Chapter
- 87 —
- Heading
- 8701
- Subheading
- 870110
Compare HS code 870110 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 8701)
| HS Code | Description | Duty |
|---|---|---|
| 870121 | Tractors; road tractors for semi-trailers, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) | 5.00% (2023 MFN average)WITS 2023 historical MFN average |
| 870122 | Tractors; road tractors for semi-trailers, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motors for propulsion | 5.00% (2023 MFN average)WITS 2023 historical MFN average |
| 870123 | Tractors; road tractors for semi-trailers, with both spark-ignition internal combustion piston engine and electric motors for propulsion | 5.00% (2023 MFN average)WITS 2023 historical MFN average |
| 870124 | Tractors; road tractors for semi-trailers, with only electric motors for propulsion | 5.00% (2023 MFN average)WITS 2023 historical MFN average |
| 870129 | Tractors; road tractors for semi-trailers, with other propulsion methods n.e.c. in item no 8701.2 | 5.00% (2023 MFN average)WITS 2023 historical MFN average |
| 870130 | Tractors; track-laying | 5.00% (2023 MFN average)WITS 2023 historical MFN average |
| 870191 | Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power not exceeding 18kW | 5.00% (2023 MFN average)WITS 2023 historical MFN average |
| 870192 | Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 18kW but not exceeding 37kW | 5.00% (2023 MFN average)WITS 2023 historical MFN average |
| 870193 | Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 37kW but not exceeding 75kW | 5.00% (2023 MFN average)WITS 2023 historical MFN average |
| 870194 | Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 75kW but not exceeding 130kW | 5.00% (2023 MFN average)WITS 2023 historical MFN average |
| 870195 | Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 130kW | 5.00% (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.