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HS Code 2508.10 : Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths, Bentonite

The 6-digit Harmonized System (HS) code for other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths, bentonite is 2508.10. Under the 2026 Nigeria (Customs Service), the representative MFN general duty rate is 5% [Nigeria Customs Service].

Chapter

Ch 25

Heading

2508

Subheading

2508.10

NG MFN Duty

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 25

Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths

Heading 2508

2508

Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths

Subheading .10

.10

Bentonite

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Nigeria (Nigeria Customs Service)

2508.10

Representative MFN Ad Valorem Rate

Verified July 2026 · NCS Source

MODULE 5: NIGERIA IMPORT DUTY & VAT BREAKDOWN

NCS Base MFN Duty

Ad Valorem Tariff [NCS]

Value Added Tax (VAT)

7.50 %

CIF + Duty Base [VAT 7.5%]

De Minimis Threshold

Low-Value Limit

Customs Threshold

Notice: Nigerian customs clearance, ECOWAS CET classification, MFN rates, and 7.5% VAT are governed by Nigeria Customs Service (NCS). Always verify declarable lines with NCS prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2508.10

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 2508.10.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: NIGERIA Trade Remedies & Safeguards

Nigeria Customs Service (NCS) Anti-Dumping / Trade Defence

Standard Nigeria Customs Service Tariff 2026

Steel & Commodity Safeguards

Exempt (Non-Steel Commodity)

Regulatory Compliance Status

Standard Statutory Clearance

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
MFN	WCO Most-Favoured-Nation (MFN) Status	Standard MFN Rate	Applies to all WTO member states for Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths, Bentonite.
FTA	Nigeria Preferential & Regional Trade Agreements	Free / Concessional	Subject to official Certificate of Origin & Rules of Origin (RoO) requirements.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths, Bentonite

MODULE 11: Nigeria Customs Advance Ruling System

Legally binding advance tariff rulings issued by Nigeria Customs Service for HS 2508.10.

Query official NCS portal:

Search NCS Portal for 2508.10 →

Nigeria Tariff Schedule (2508.10)

National line-level (8/10-digit) detail for Nigeria (Customs Service): coverage in progress.

Universal 6-digit WCO backbone applied rate: 5%. Confirm the full national commodity code at the official source (Nigeria Customs Service).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
2508.30	Subheading under Heading 2508	HS 2508.30 Nigeria Duty & Entry Rules →
2508.40	Subheading under Heading 2508	HS 2508.40 Nigeria Duty & Entry Rules →
2508.50	Subheading under Heading 2508	HS 2508.50 Nigeria Duty & Entry Rules →
2508.60	Subheading under Heading 2508	HS 2508.60 Nigeria Duty & Entry Rules →

Official Primary Sources & Authority References

Nigeria Customs Service Portal ↗

Official Nigeria Customs Service tariff schedule, 7.5% VAT, and ECOWAS CET rules.

Nigeria Customs Advance Ruling System ↗

Nigeria Customs Service official binding advance classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths, Bentonite?

Under WCO Harmonized System 2022 and United States (USITC HTS), Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths, Bentonite is classified under HS 2508.10 (Heading 2508, Chapter 25). The representative NG MFN general duty rate is 5%.

How is HS 2508.10 distinguished within Heading 2508 (Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths)?

Heading 2508 covers Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. Subheading 2508.10 specifically isolates Bentonite. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2508.

What are the primary candidate subheadings related to HS 2508.10?

Related subheadings under Heading 2508 include 2508.30, 2508.40, 2508.50, 2508.60, 2508.70. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths, Bentonite?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 2508.10 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths, Bentonite?

Commercial shipments of Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths, Bentonite with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 2508.10?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What import VAT or sales tax applies to HS 2508.10 in Nigeria?

Commercial imports of Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths, Bentonite under HS 2508.10 into Nigeria are subject to 7.5% VAT, assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in Nigeria?

The customs de minimis threshold for import shipments into Nigeria is Low-value threshold. Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in Nigeria?

Customs declarations, import duty assessments, and Nigeria Customs Advance Ruling System for HS 2508.10 are administered by Nigeria Customs Service (NCS).

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