Sourcing & Trade Guide
ECOWAS Common External Tariff and EAC Duties for Exporters (2026)
Comilmart Team
October 12, 2026
When an African buyer asks for a price, the price you quote is only part of what they pay. Import duty is added at the border, and in West and East Africa that duty usually follows a regional schedule. This guide explains the ECOWAS common external tariff for exporters and the EAC tariff structure in plain language, using the bloc's own pages, so you can talk to buyers in Lagos, Accra, Nairobi or Kampala with some confidence. It does not give product-level rates, because those must come from the official tariff for your exact HS code. Everything is stated as of October 2026; confirm with the customs authority or your forwarder.
What a common external tariff is
According to the ECOWAS trade pages, a common external tariff (CET) is the application of the same customs duties, import quotas and preferences by a group of countries, applicable to goods entering the customs union irrespective of the country of first entry. The CET gives members one shared schedule rather than separate national ones. It is one feature of a customs union, and actual practice still varies by country.
The ECOWAS common external tariff: the bands
The ECOWAS page on the CET says the Authority of Heads of State and Government adopted a decision in Niamey in January 2006, with four bands at 0%, 5%, 10% and 20% drawn from the UEMOA tariff. A fifth band of 35% for specific goods for economic development was adopted on 25 October 2013, according to the ECOWAS trade information pages. The page describes the bands as follows:
- 0%: essential social goods
- 5%: goods of primary necessity, raw materials and specific inputs
- 10%: intermediate goods
- 20%: final consumption goods
- 35%: specific goods for economic development
The same page says final implementation could not be realised until January 2015. It also says the CET comes with trade defence measures (safeguard, anti-dumping and countervailing). Read the ECOWAS page on the CET and the ECOWAS trade information page. Which band your product falls into depends on its HS code, which we cannot tell you from the bands alone.
The EAC common external tariff: the bands
The East African Community's page on its Customs Union describes a four-band CET: 0% for raw materials and capital goods, 10% for intermediate goods not available in the region, 25% for intermediate goods available in the region, and 35% for finished products available in the region. Sensitive products listed in Schedule 2 of the CET attract rates above 35%. A press release dated 6 May 2022 says EAC ministers adopted 35 percent as the fourth band, with implementation commencing on 1 July 2022. It lists categories affected, including dairy and meat products, cereals, cotton and textiles, iron and steel, edible oils, beverages and spirits, furniture, leather products, ceramic products and paints, among others.
The same release says the review aimed at addressing requests for stays of application, which distort the CET, and that implementation would have flexibility for products affected by global trade disruptions. In other words, rates applied at a given border can differ from the headline schedule. See the EAC Customs Union page and the EAC press release.
Duty is not the whole bill
The U.S. International Trade Administration's country guide for Nigeria (last published 5 September 2025) says Nigeria began implementing the ECOWAS CET on 1 January 2015, migrated to the new CET tariff in April 2022, and maintains supplemental levies and duties on selected imports that significantly raise effective tariff rates. Its Kenya guide (last published 5 July 2024) lists value added tax, an import declaration fee, a railway development levy and, for some goods, excise duty alongside customs duty. We are not quoting the rates because they change; the lesson is that your buyer's landed cost includes more than the headline band. Our guide on pricing for African buyers using landed cost shows how to build that into your quotes. See the ITA pages for Nigeria and Kenya.
How to check the duty on your product
- Find the HS code. Use the same code on your invoice and packing list; mismatches slow clearance.
- Find the destination's schedule. For ECOWAS-based importers that means the national customs service's tariff; for EAC importers, the national revenue authority's EAC CET schedule.
- Cross-check with a tool. The International Trade Centre says its Market Access Map offers applied tariffs including trade agreement preferences (the article is undated, so check current coverage).
- Ask the buyer. The importer or clearing agent knows what was actually charged last time.
Remember that goods made outside Africa are not covered by AfCFTA preferences on the official pages we read; see AfCFTA rules of origin for non-African manufacturers.
Quoting with the ECOWAS and EAC tariffs in mind
Most exporters quote on a term where the buyer handles clearance and duty, such as FOB or CIF, and say so explicitly. If you quote DDP, you take on duty and clearance in the destination, which makes the headline band and local levies your cost. Our article on FOB, CIF and DDP for African buyers explains the trade-offs. For French-speaking markets, see also how to sell to French-speaking Africa.
Frequently asked questions
What are the ECOWAS CET bands? According to the ECOWAS page, they are 0%, 5%, 10%, 20% and 35%, with the 35% band adopted on 25 October 2013.
What are the EAC CET bands? The EAC Customs Union page lists 0%, 10%, 25% and 35%, with sensitive products above 35%.
Do all ECOWAS or EAC countries apply the CET the same way? Not necessarily. The ITA says Nigeria is among ten ECOWAS member countries that had adopted the CET, and the EAC says stays of application have distorted its CET. Check the destination country.
Does Comilmart pay the duty or clear the goods? No. Comilmart does not handle freight, customs clearance, duties or delivery; the foreign seller arranges shipping.
Getting started
Knowing the ECOWAS common external tariff and EAC bands makes you a more credible supplier: you can discuss landed cost without guessing. When you are ready to meet buyers, see /sell-to-africa and apply at /apply-manufacturer. Tariffs change, so confirm with the customs authority or your forwarder before you quote.
