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 870350

Vehicles; with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion, incapable of being charged by plugging to external source of electric power

WITS 2023 historical MFN average

Reported average: 15%.

Source year: 2023. Classification: HS 2022 (H6). Checked 2026-09-14.

National lines included: 3 of 3. Excluded from the average: 0.

Reported ad-valorem range: 5%โ€“20%.

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 870350: 15.00% (2023 MFN average)

The source reports an indicative HS6 MFN average of 15.00% (2023 MFN average) for Vehicles; with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion, incapable of being charged by plugging to external source of electric power.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
870350
Description
Vehicles; with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion, incapable of being charged by plugging to external source of electric power
Chapter
87 โ€”
Heading
8703
Subheading
870350
Indicative MFN HS6 average
15.00% (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

15.00% (2023 MFN average)

Import permission

not assessed

Import planning

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Details

HS Code
870350
Chapter
87 โ€”
Heading
8703
Subheading
870350

Compare HS code 870350 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 8703)

HS CodeDescriptionDuty
870310Vehicles; specially designed for travelling on snow, golf cars and similar vehicles20.00% (2023 MFN average)WITS 2023 historical MFN average
870321Vehicles; with only spark-ignition internal combustion piston engine, cylinder capacity not over 1000cc15.00% (2023 MFN average)WITS 2023 historical MFN average
870322Vehicles; with only spark-ignition internal combustion piston engine, cylinder capacity over 1000 but not over 1500cc15.00% (2023 MFN average)WITS 2023 historical MFN average
870323Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 1500 but not over 3000cc15.00% (2023 MFN average)WITS 2023 historical MFN average
870324Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 3000cc15.00% (2023 MFN average)WITS 2023 historical MFN average
870331Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), cylinder capacity not over 1500cc15.00% (2023 MFN average)WITS 2023 historical MFN average
870332Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), cylinder capacity over 1500 but not over 2500cc15.00% (2023 MFN average)WITS 2023 historical MFN average
870333Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), cylinder capacity over 2500cc15.00% (2023 MFN average)WITS 2023 historical MFN average
870340Vehicles; with both spark-ignition internal combustion piston engine and electric motor for propulsion, incapable of being charged by plugging to external source of electric power15.00% (2023 MFN average)WITS 2023 historical MFN average
870360Vehicles; with both spark-ignition internal combustion piston engine and electric motor for propulsion, capable of being charged by plugging to external source of electric power15.00% (2023 MFN average)WITS 2023 historical MFN average
870370Vehicles; with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion, capable of being charged by plugging to external source of electric power15.00% (2023 MFN average)WITS 2023 historical MFN average
870380Vehicles; with only electric motor for propulsion15.00% (2023 MFN average)WITS 2023 historical MFN average
870390Vehicles; for transport of persons (other than those of heading no. 8702) n.e.c. in heading no. 870320.00% (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.