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HS Code 2714.10 : Bituminous or oil shale and tar sands

The 6-digit Harmonized System (HS) code for bituminous or oil shale and tar sands is 2714.10. Under the 2026 Nigeria (Customs Service), the representative MFN general duty rate is 5% [Nigeria Customs Service].

Chapter

Ch 27

Heading

2714

Subheading

2714.10

NG MFN Duty

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 27

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

Heading 2714

2714

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

Subheading .10

.10

Bituminous or oil shale and tar sands

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Nigeria (Nigeria Customs Service)

2714.10

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 2714.10

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 2714.10.

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: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status

0% Additional Duty (Exempt)

Section 232 Steel/Aluminum Status

Exempt (Non-Metal Commodity)

EU CBAM Carbon Alert

Not in Scope

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
P	United States-Mexico-Canada Agreement (USMCA)	Free	Must meet USMCA Regional Value Content (RVC) or tariff shift rules.
KR	U.S.-Korea Free Trade Agreement (KORUS)	Free	Direct shipment from South Korea with KORUS Certificate of Origin.
AU	U.S.-Australia Free Trade Agreement	Free	Wholly obtained or tariff shift rule under US-Australia FTA.
A / D	GSP / African Growth & Opportunity Act (AGOA)	Free	35% local value-add requirement for beneficiary country origin.

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 Bituminous or oil shale and tar sands

MODULE 11: Nigeria Customs Advance Ruling System

Legally binding advance tariff rulings issued by Nigeria Customs Service for HS 2714.10.

Query official NCS portal:

Search NCS Portal for 2714.10 →

Nigeria Tariff Schedule (2714.10)

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
2714.90	Subheading under Heading 2714	Compare Subheading 2714.90 →

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 Bituminous or oil shale and tar sands?

Under WCO Harmonized System 2022 and United States (USITC HTS), Bituminous or oil shale and tar sands is classified under HS 2714.10 (Heading 2714, Chapter 27). The representative NG MFN general duty rate is 5%.

How is HS 2714.10 distinguished within Heading 2714 (Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks)?

Heading 2714 covers Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks. Subheading 2714.10 specifically isolates Bituminous or oil shale and tar sands. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2714.

What are the primary candidate subheadings related to HS 2714.10?

Related subheadings under Heading 2714 include 2714.90. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Bituminous or oil shale and tar sands?

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 2714.10 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 Bituminous or oil shale and tar sands?

Commercial shipments of Bituminous or oil shale and tar sands 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 2714.10?

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 2714.10 in Nigeria?

Commercial imports of Bituminous or oil shale and tar sands under HS 2714.10 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 2714.10 are administered by Nigeria Customs Service (NCS).

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