List of items and products that requires End-User Certificates (EUCs) for importation into Nigeria

An End-User Certificate (EUC) is an official document issued by an authorised government representative of the recipient country confirming that internationally transferred items or products have been successfully imported and are not destined for transfer or re-export to any other entity or country.

In a simple sentence, EUC is an official document for importation of controlled items and products in Nigeria.

The list below contains controlled items and products which requires End-User Certificates (EUCs) for importation into Nigeria.

#	HS CODE	DESCRIPTION	CATEGORY	REMARKS
1	9305103000	Barrels of revolvers or pistols	ARMS & AMMUNITION
2	9305911800	Breeches, locks and breech boxes of military weapons of heading 93.03	ARMS & AMMUNITION
3	9305298000	Breeches, locks and breech boxes of shotguns or rifles of heading 93.03	ARMS & AMMUNITION
4	9305107000	Butts, butt pads of revolvers or pistols	ARMS & AMMUNITION
5	9306210000	Cartridges for shotguns and parts thereof	ARMS & AMMUNITION
6	9305911100	Firing mechanism of military weapons of heading 93.03	ARMS & AMMUNITION
7	9305101000	Firing mechanism of rifles or pistols	ARMS & AMMUNITION
8	9305291000	Firing mechanism of shotguns or rifles of heading 93.03	ARMS & AMMUNITION
9	9305911700	Flash suppressors and their parts of military weapons of heading 93.03	ARMS & AMMUNITION
10	9305297000	Flash suppressors and their parts of shotguns or rifles of heading 93.03	ARMS & AMMUNITION
11	9301903100	Fully automatic pistols	ARMS & AMMUNITION
12	9301901100	Fully automatic rifles and carbines with single smooth-bore barrels	ARMS & AMMUNITION
13	9305911500	Loaders and their parts of military weapons of heading 93.03	ARMS & AMMUNITION
14	9305105000	Loaders and their parts of revolvers or pistols	ARMS & AMMUNITION
15	9305295000	Loaders and their parts of shotguns or rifles of heading 93.03	ARMS & AMMUNITION
16	9301902000	Machine guns	ARMS & AMMUNITION
17	9302003000	Multi barreled pistols, other than those of heading 93.03 or 93.04	ARMS & AMMUNITION
18	9303202000	Multi barreled rifles and carabines, including combined rifles	ARMS & AMMUNITION
19	9303100000	Muzzle-loading firearms	ARMS & AMMUNITION
20	9303301000	One shot weapons with breeches	ARMS & AMMUNITION
21	9304000000	Other arms (eg spring, air or gas guns and pistols, truncheons) excluding those of 93.07	ARMS & AMMUNITION
22	9301100000	Other artillery weapons for example guns, howitzers and mortars	ARMS & AMMUNITION
23	9306900000	Other Bombs, grenades, torpedos, mines, missiles and similar munitions of war and parts	ARMS & AMMUNITION
24	9306300000	Other cartridges and parts thereof (excl. shotgun)	ARMS & AMMUNITION
25	9303900000	Other firearms which operate by firing an explosive charge	ARMS & AMMUNITION
26	9305990000	Other parts and accessories of military weapons of headings 93.03	ARMS & AMMUNITION
27	9305911900	Other parts and accessories of revolvers and pistols of heading 93.03	ARMS & AMMUNITION
28	9303201900	Other semi automatic firearms	ARMS & AMMUNITION
29	9301903900	Other semi automatic weapons	ARMS & AMMUNITION
30	9302002900	Other semi automatic weapons, other than those of heading 93.03 or 93.04	ARMS & AMMUNITION
31	9306290000	Other shotgun cartridges and parts thereof; air gun pellets	ARMS & AMMUNITION
32	9305210000	Parts and accessoried of shotgun barrels	ARMS & AMMUNITION
33	9305911400	Pistols, latch fingers and gas struts of military weapons of heading 93.03	ARMS & AMMUNITION
34	9305294000	Pistols, latch fingers and gas struts of shotguns or rifles of heading 93.03	ARMS & AMMUNITION
35	9305104000	Pistols, latch hooks and gas struts of revolvers or pistols	ARMS & AMMUNITION
36	9303201100	Pump action weapons	ARMS & AMMUNITION
37	9302001000	Revolvers, other than those of heading 93.03 or 93.04	ARMS & AMMUNITION
38	9305911300	Rifled barrels of military weapons of heading 93.03	ARMS & AMMUNITION
39	9305293000	Rifled barrels of shotguns or rifles of heading 93.03	ARMS & AMMUNITION
40	9301200000	Rocket launchers,flame throwers,grenade launchers,torpedo tubes and similar projectors	ARMS & AMMUNITION
41	9301110000	Self proppelled Artillery weapons	ARMS & AMMUNITION
42	9303201200	Semi automatic firearms	ARMS & AMMUNITION
43	9303302000	Semi automatic sporting, hunting or target shooting rifles	ARMS & AMMUNITION
44	9302002100	Semi automatic weapons, other than those of heading 93.03 or 93.04	ARMS & AMMUNITION
45	9301901300	Semi-automatic weapons	ARMS & AMMUNITION
46	9305911200	Shells of military weapons of heading 93.03	ARMS & AMMUNITION
47	9305102000	Shells of revolvers or pistols	ARMS & AMMUNITION
48	9305292000	Shells of shotguns or rifles of heading 93.03	ARMS & AMMUNITION
49	9305911600	Silencers (sound absorbers) and their parts of military weapons of heading 93.03	ARMS & AMMUNITION
50	9305106000	Silencers (sound absorbers) and their parts of revolvers or pistols	ARMS & AMMUNITION
51	9305296000	Silencers (sound absorbers) and their parts of shotguns or rifles of heading 93.03	ARMS & AMMUNITION
52	9305108000	Slides (for pistols) and drums (for revolvers)	ARMS & AMMUNITION
53	9307000000	Swords, Cutlasses, Bayonets, Lances & Similar Arms & Parts Thereof & Scabbards & Sheaths	ARMS & AMMUNITION
54	9301901200	Weapons with breeches	ARMS & AMMUNITION
55	8303000000	Armoured or reinforced safes, strong-boxes and doors… of base metal	CASH EQUIPMENT
56	85299090	Antennas/STL Equipment	BROADCAST EQUIPMENT
57	73082000	Mast or Tower Elements	BROADCAST EQUIPMENT
58	85437099	Satellite Uplinks and Downlinks Equipment	BROADCAST EQUIPMENT
59	8525600000	TRANSMISSION APPARATUS INCORPORATING RECEPTION APPARATUS	BROADCAST EQUIPMENT
60	2914130000	4-methylpentan-2-one (methyl isobutyl ketone)	CHEMICALS
61	2915210000	Acetic acid	CHEMICALS
62	2915240000	Acetic anhydride	CHEMICALS
63	2914110000	Acetone	CHEMICALS
64	2909600000	Alcohol,ether & ketone peroxides & their halogenated, sulphonated, nitrated, derivatives	CHEMICALS
65	2914120000	Butanone (methyl ethyl ketone)	CHEMICALS
66	2849100000	Carbides of calcium	CHEMICALS
67	2849200000	Carbides of silicon	CHEMICALS
68	2806200000	Chlorosulphuric acid	CHEMICALS
69	2922120000	Diethanolamine and its salts	CHEMICALS	including ethyldiethanolanine, methyldiethanolamine
70	2806100000	Hydrogen chloride (hydrochloric acid)	CHEMICALS
71	2929100000	Isocyanates	CHEMICALS
72	2914400000	Ketone-alcohols and ketone-aldehydes	CHEMICALS
73	2914500000	Ketone-phenols and ketones with other oxygen function	CHEMICALS
74	3102800000	Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution	CHEMICALS
75	2915400000	Mono-, di- or trichloroacetic acids, their salts and esters	CHEMICALS
76	2914190000	Other acyclic ketones, without oxygen function, nes	CHEMICALS
77	2914390000	Other Aromatic ketones without other oxygen function (excl. pheylacetone)	CHEMICALS
78	2914290000	Other cyclanic, cyclenic or cycloterpenic ketones without oxygen function, nes	CHEMICALS
79	2915290000	Other salts of acetic acid (excl. of sodium and cobalt)	CHEMICALS
80	2915390000	Other, esters of acetic acid	CHEMICALS
81	2914310000	Phenylacetone (1-phenylpropan-2-one)	CHEMICALS
82	2905320000	Propylene glycol (propane-1,2-diol)	CHEMICALS
83	2815110000	SOLID SODIUM HYDROXIDE (CAUSTIC SODA)	CHEMICALS
84	2807000000	Sulphuric acid; oleum	CHEMICALS
85	2902300000	Toluene	CHEMICALS
86	2707200000	Toluole (toluene)	CHEMICALS	including ethyldiethanolanine, methyldiethanolamine
87	2922130000	Triethanolamine and its salts	CHEMICALS
88	2901220000	Unsaturated Propene (propylene)	CHEMICALS
89	3102300000	Ammonium nitrate, whether or not in aqueous solution	EXPLOSIVES & EXPLOSIVE DEVICES
90	3102600000	Double salts and mixtures of calcium nitrate and ammonium nitrate	EXPLOSIVES & EXPLOSIVE DEVICES
91	3602001000	Dynamite	EXPLOSIVES & EXPLOSIVE DEVICES
92	85439000	Explosive Detectors	EXPLOSIVES & EXPLOSIVE DEVICES
93	8401300000	Fuel elements (cartridges), non-irradiated, for nuclear reactors	EXPLOSIVES & EXPLOSIVE DEVICES
94	2912110000	Methanal (formaldehyde)	EXPLOSIVES & EXPLOSIVE DEVICES
95	3102400000	Mixtures of ammonium nitrate with inorganic non-fertilizing substances	EXPLOSIVES & EXPLOSIVE DEVICES
96	2834210000	Nitrates of potassium	EXPLOSIVES & EXPLOSIVE DEVICES
97	3102290000	Other double salts and mixtures of ammonium sulphate and ammonium nitrate	EXPLOSIVES & EXPLOSIVE DEVICES
98	2834290000	Other Nitrates	EXPLOSIVES & EXPLOSIVE DEVICES
99	3602009000	Other prepared explosives, other than propellent powders	EXPLOSIVES & EXPLOSIVE DEVICES
100	3815900000	Other reaction initiators, accelerators and catalytic preparations, nes	EXPLOSIVES & EXPLOSIVE DEVICES
101	2912600000	Paraformaldehyde	EXPLOSIVES & EXPLOSIVE DEVICES
102	8401400000	Parts of nuclear reactors (excl. fuel elements)	EXPLOSIVES & EXPLOSIVE DEVICES
103	7603200000	Powders of lamellar structure; flakes of aluminium	EXPLOSIVES & EXPLOSIVE DEVICES
104	7603100000	Powders of non-lamellar structure of aluminium	EXPLOSIVES & EXPLOSIVE DEVICES
105	3601000000	Propellent powders	EXPLOSIVES & EXPLOSIVE DEVICES
106	3603000000	Safety fuses; detonating fuses; caps; igniters; electric detonators	EXPLOSIVES & EXPLOSIVE DEVICES
107	3102500000	Sodium nitrate	EXPLOSIVES & EXPLOSIVE DEVICES
108	2844500000	Spent (irradiated) fuel elements (cartridges) of nuclear reactors	EXPLOSIVES & EXPLOSIVE DEVICES
109	3105400000	Ammonium dihydrogenorthophosphate (monoammonium phosphate) & mixtures thereof	FERTILIZER CHEMICALS
110	3102210000	Ammonium sulphate	FERTILIZER CHEMICALS
111	3101000000	Animal or vegetable fertilizers whether or not mixd together or chemically treated	FERTILIZER CHEMICALS
112	2518200000	Calcined or sintered dolomite cut into rectangular shape	FERTILIZER CHEMICALS
113	2835250000	Calcium hydrogenorthophosphate (dicalcium phosphate)	FERTILIZER CHEMICALS
114	3105300000	Diammonium hydrogenorthophosphate (diammonium phosphate)	FERTILIZER CHEMICALS
115	2518100000	Dolomite not calcined/sintered cut into blocks/slabs of rectangular(incl square) shape	FERTILIZER CHEMICALS
116	2518300000	Dolomite ramming mix cut into rectangular slabs or blocks	FERTILIZER CHEMICALS
117	2530200000	Kieserite, epsomite (natural magnesium sulphates)	FERTILIZER CHEMICALS
118	3105510000	Mineral or chemical fertilizers containing nitrates and phosphates	FERTILIZER CHEMICALS
119	3105200000	Mineral or chemical fertilizers with nitrogen, phosphorus and potassium (NPK)	FERTILIZER CHEMICALS
120	3105600000	Mineral or chemical fertilizers with phosphorous and potassium	FERTILIZER CHEMICALS
121	3105590000	Other mineral or chemical fertilisers containing nitrogen and phosphorous	FERTILIZER CHEMICALS
122	3105900000	Other mineral or chemical fertilisers containing phosphorous and potassium	FERTILIZER CHEMICALS
123	3103900000	Other mineral or chemical fertilisers, phosphatic	FERTILIZER CHEMICALS
124	3104900000	Other mineral or chemical fertilisers, potassic	FERTILIZER CHEMICALS
125	2835290000	Other phosphates (excl. polyphosphates)	FERTILIZER CHEMICALS
126	2835260000	Other Phosphates of calcium	FERTILIZER CHEMICALS
127	2835390000	Other Polyphosphates	FERTILIZER CHEMICALS
128	2835220000	Phosphates of mono or disodium	FERTILIZER CHEMICALS
129	2835240000	Phosphates of potassium	FERTILIZER CHEMICALS
130	2835100000	Phosphinates (hypophosphites) and phosphonates(phosphites)	FERTILIZER CHEMICALS
131	3104200000	Potassium chloride	FERTILIZER CHEMICALS
132	3104300000	Potassium sulphate	FERTILIZER CHEMICALS
133	2835310000	Sodium triphosphate (sodium tripolyphosphates)	FERTILIZER CHEMICALS
134	2833210000	Sulphates of magnesium	FERTILIZER CHEMICALS
135	3103100000	Superphosphates	FERTILIZER CHEMICALS
136	3102100000	Urea, whether or not in aqueous solution	FERTILIZER CHEMICALS
137	3604100000	Fireworks	FIREWORKS
138	3605000000	Matches (excl. pyrotechnic articles of 36.04)	FIREWORKS
139	3604900000	Other pyrotechnic articles	FIREWORKS
140	4202290029	Backpacks	MILITARY HARDWARE
141	6506990000	Ballistic Helmets & Cover	MILITARY HARDWARE
142	9022900000	Body & Baggage Scanner	MILITARY HARDWARE
143	6405900099	Boots	MILITARY HARDWARE
144	6217100000	Brassards – e.g. MP (Military Police)	MILITARY HARDWARE
145	6307900000	Bulletproof Vests	MILITARY HARDWARE
146	5211519000	Camouflage Uniform	MILITARY HARDWARE
147	8201100019	Entrenching Tools	MILITARY HARDWARE
148	9208900000	Gas Masks	MILITARY HARDWARE
149	8301500000	Hand & Leg Cuffs	MILITARY HARDWARE
150	6506100000	Head Gear	MILITARY HARDWARE
151	6506910000	Helmets	MILITARY HARDWARE
152	8608000000	Hydraulic Bollards	MILITARY HARDWARE
153	8543700000	Keywatcher System	MILITARY HARDWARE
154	8710000000	Motorized tanks & other armoured fighting vehicles,whether/not fitted weapons & parts	MILITARY HARDWARE
155	2710193900	OX-13 Armament Cleaning Oil	MILITARY HARDWARE
156	8531100000	Perimeter Intrusion Alarm System	MILITARY HARDWARE
157	8531800000	Private Security Gadgets	MILITARY HARDWARE
158	8206000000	Rifle Cleaning Kits	MILITARY HARDWARE
159	8530800000	Electrical signalling equipment for roads, inland waterways… or airfields excl. 86.08	MILITARY HARDWARE
160	4911100000	Teasers	MILITARY HARDWARE
161	5211390000	Uniform	MILITARY HARDWARE
162	9005100000	Vision enhanced Equipment	MILITARY HARDWARE
163	5806390000	Webbing (load bearing equipment)	MILITARY HARDWARE
164	9022190000	APPARATUS BASED ON THE USE OF X-RAYS OR OF ALPHA, BETA FOR OTHER USES NOT SPECIFIED 9022	PRIVATE SECURITY GADGETS
165	84716090	CELLEBRITE UFED TOUCH 2 ULTIMATE STANDARD WITH SOFTWARE	PRIVATE SECURITY GADGETS
166	90118000	FORENSIC COMPARISON MICROSCOPE	PRIVATE SECURITY GADGETS
167	84714900	FRED FORENSIC RECOVERY OF EVIDENCE DEVICE WITH SOFTWARE	PRIVATE SECURITY GADGETS
168	95069990	PAINTBALL GUN AND ACCESSORIES	PRIVATE SECURITY GADGETS
169	85171290	SATELLITE PHONES	PRIVATE SECURITY GADGETS
170	85256011	WALKIE TALKIE SET (TWO WAY RADIO)	PRIVATE SECURITY GADGETS
171	95049090	UAVs, DRONES	REMOTELY PILOTED AIRCRAFT/UAVs
172	8805210000	Air combat simulators and parts	SIMULATION EQUIPMENT
173	8805290000	Other Ground flying trainers and parts thereof not specified.	SIMULATION EQUIPMENT	Flight Simulator
174	85176290	Broadband Detection Receiver	SURVEILLANCE AND COUNTER-SURVEILLANCE EQUIPMENT
175	9031809090	CELLULAR TELEPHONE DETECTOR	SURVEILLANCE AND COUNTER-SURVEILLANCE EQUIPMENT
176	9031809090	GSM DETECTOR	SURVEILLANCE AND COUNTER-SURVEILLANCE EQUIPMENT
177	8521909000	New/Customised NVR for 4G Speed Dome, On Board Recorder	SURVEILLANCE AND COUNTER-SURVEILLANCE EQUIPMENT
178	85437013	Non Linear Junction Detector	SURVEILLANCE AND COUNTER-SURVEILLANCE EQUIPMENT
179	8525800000	SECURITY CLEARANCE FOR RPAs, Portable/Under Vehicle Screen System (Coil Trigger)	SURVEILLANCE AND COUNTER-SURVEILLANCE EQUIPMENT
180	90304000	Spectrum Analyser	SURVEILLANCE AND COUNTER-SURVEILLANCE EQUIPMENT
181	85258091	Technical Surveillance Counter-measure Tool Kit	SURVEILLANCE AND COUNTER-SURVEILLANCE EQUIPMENT
182	76109090	TELESCOPIC PNEUMATIC MASTS	SURVEILLANCE AND COUNTER-SURVEILLANCE EQUIPMENT	WITH OTHER ACCESSORIES
183	90309090	Telephone and Line Analyzer	SURVEILLANCE AND COUNTER-SURVEILLANCE EQUIPMENT
184	85258090	Thermal Imaging Camera	SURVEILLANCE AND COUNTER-SURVEILLANCE EQUIPMENT
185	85255040	Frequency Jammers Equipment	TELECOMMUNICATION EQUIPMENT
186	85255010	Microwave Equipment	TELECOMMUNICATION EQUIPMENT
187	85291019	Satellite Dishes	TELECOMMUNICATION EQUIPMENT
188	85291099	Satellite Transmitter and Receiver	TELECOMMUNICATION EQUIPMENT
189	85177090	Signal Boosters Equipment	TELECOMMUNICATION EQUIPMENT
190	9031900000	SIM Box Equipment – Parts and accessories of measuring or checking instruments, appliances and machines	TELECOMMUNICATION EQUIPMENT
191	8802400000	Aeroplanes and other aircraft of an unladen weight exceeding 15000kg	TREATED VEHICLES	except if untreated/uncharged
192	8802400041	Aeroplanes and other aircraft of an unladen weight exceeding 15000kg – Commercial	TREATED VEHICLES	except if untreated/uncharged
193	8802300031	Aeroplanes and other aircraft of an unladen weight exceeding 2000 – Commercial	TREATED VEHICLES	except if untreated/uncharged
194	8802300032	Aeroplanes and other aircraft of an unladen weight exceeding 2000 – Others	TREATED VEHICLES	except if untreated/uncharged
195	8802300000	Aeroplanes and other aircraft of an unladen weight exceeding 2000 but not exceed 15000kg	TREATED VEHICLES	except if untreated/uncharged
196	8802200000	Aeroplanes and other aircraft of an unladen weight not exceeding 2000kg	TREATED VEHICLES	except if untreated/uncharged
197	8802200021	Aeroplanes and other aircraft of an unladen weight not exceeding 2000kg – Commercial	TREATED VEHICLES	except if untreated/uncharged
198	8802200023	Aeroplanes and other aircraft of an unladen weight not exceeding 2000kg – Others	TREATED VEHICLES	except if untreated/uncharged
199	8805210000	Air combat simulators and parts	TREATED VEHICLES	except if untreated/uncharged
200	8805100000	Aircraft launching gear, deck-arrestors… and parts thereof	TREATED VEHICLES	except if untreated/uncharged
201	8705900000	Automobiles (Specialized Vehicles)	TREATED VEHICLES
202	8901101100	Cruise ships and similar vessels for the transport of persons or goods <=500 tonnes	TREATED VEHICLES	except if untreated/uncharged
203	8901101200	Cruise ships and similar vessels for the transport of persons or goods >500 tonnes	TREATED VEHICLES	except if untreated/uncharged
204	8905100000	Dredgers	TREATED VEHICLES	except if untreated/uncharged
205	8902002000	Fishing vessels of a carrying capacity > 5 tonnes <=40 tonnes	TREATED VEHICLES	except if untreated/uncharged
206	8902003100	Fishing vessels of a carrying capacity >=40 tonnes <=300 tonnes, equipped with a freezer	TREATED VEHICLES	except if untreated/uncharged
207	8902004100	Fishing vessels of a carrying capacity not >300 tonnes, equipped with a freezer	TREATED VEHICLES	except if untreated/uncharged
208	8902004900	Fishing vessels of a carrying capacity not >300 tonnes, other	TREATED VEHICLES	except if untreated/uncharged
209	8902003900	Fishing vessels of a carrying capacity not >40 tonnes <=300 tonnes, other	TREATED VEHICLES	except if untreated/uncharged
210	8902001000	Fishing vessels of a carrying capacity not exceeding 5 tonnes	TREATED VEHICLES	except if untreated/uncharged
211	8905200000	Floating or submersible drilling or production platforms	TREATED VEHICLES	except if untreated/uncharged
212	8802120000	Helicopters of an unladen weight exceeding 2000kg	TREATED VEHICLES	except if untreated/uncharged
213	8802120014	Helicopters of an unladen weight exceeding 2000kg – Commercial	TREATED VEHICLES	except if untreated/uncharged
214	8802120015	Helicopters of an unladen weight exceeding 2000kg – Others	TREATED VEHICLES	except if untreated/uncharged
215	8802110000	Helicopters of an unladen weight not exceeding 2000kg	TREATED VEHICLES	except if untreated/uncharged
216	8802110012	Helicopters of an unladen weight not exceeding 2000kg – Commercial	TREATED VEHICLES	except if untreated/uncharged
217	8802110013	Helicopters of an unladen weight not exceeding 2000kg – Others	TREATED VEHICLES	except if untreated/uncharged
218	8903100000	Inflatable boats and other vessels for pleasure or sports	TREATED VEHICLES	except if untreated/uncharged
219	8907100000	Inflatable rafts	TREATED VEHICLES	except if untreated/uncharged
220	8408100000	MARINE PROPULSION ENGINES WITH DIESEL OR SEMI-DIESEL ENGINES	TREATED VEHICLES
221	8903920000	Motorboats for pleasure or sports, other than outboard motorboats	TREATED VEHICLES	except if untreated/uncharged
222	8902009000	Other fishing vessels	TREATED VEHICLES	except if untreated/uncharged
223	8907900000	Other floating structures e.g rafts,tanks,coffer-dams,landing stages,buoys and beacons)	TREATED VEHICLES	except if untreated/uncharged
224	8805290000	Other ground flying traniners and parts thereof	TREATED VEHICLES	except if untreated/uncharged
225	8905900000	Other Light vessels, fire-floats, floating cranes, etc, nes	TREATED VEHICLES	except if untreated/uncharged
226	8803300000	Other parts of aeroplanes or helicopters	TREATED VEHICLES	except if untreated/uncharged
227	8803900000	Other parts of goods of heading 88.01 or 88.02	TREATED VEHICLES	except if untreated/uncharged
228	8901909000	Other refrigerated vessels, other than those of subheading 8901.20	TREATED VEHICLES	except if untreated/uncharged
229	8901109000	Other ships and similar vessels for the transport of goods	TREATED VEHICLES	except if untreated/uncharged
230	8903990000	Other Vessels for pleasure or sports, nes; rowing boats and canoes	TREATED VEHICLES	except if untreated/uncharged
231	8906900000	Other vessels, including warships and lifeboats other rowing boats	TREATED VEHICLES	except if untreated/uncharged
232	8407210000	OUTBOARD ENGINE (MOTORS)	TREATED VEHICLES
233	8804000000	Parachutes (inc.dirigible parachutes,paragliders) and rotochutes; parts and accessories	TREATED VEHICLES	except if untreated/uncharged
234	940600090	PREFABRICATED HOUSING UNIT WITH BALLISTIC LINING	TREATED VEHICLES
235	8803100000	Propellers and rotors and parts thereof	TREATED VEHICLES	except if untreated/uncharged
236	8901300000	Refrigerated vessels, other than those of subheading 8901.20	TREATED VEHICLES	except if untreated/uncharged
237	8901901100	Refrigerated vessels, other than those of subheading 8901.20 <= 500 tonnes	TREATED VEHICLES	except if untreated/uncharged
238	8901901200	Refrigerated vessels, other than those of subheading 8901.20, of a capacity > 500 tonnes	TREATED VEHICLES	except if untreated/uncharged
239	8903910000	Sailboats with or without auxillary motor for pleasure or sports	TREATED VEHICLES	except if untreated/uncharged
240	9401100000	Seats of a kind used for aircraft	TREATED VEHICLES
241	9401200000	Seats of a kind used for motor vehicles	TREATED VEHICLES
242	8802600000	Spacecraft (inc.satellites) and suborbital and spacecraft launch vehicles	TREATED VEHICLES	except if untreated/uncharged
243	8901200000	Tankers	TREATED VEHICLES	except if untreated/uncharged
244	7007190000	TOUGHENED SAFETY GLASS OF SIZE AND SHAPE NOT SUITABLE FOR VEHICLES, AIRCRAFT	TREATED VEHICLES
245	7007110000	TOUGHENED SAFETY GLASS OF SIZE AND SHAPE SUITABLE FOR INCORPORATION IN VEHICLES, AIRCRAFT	TREATED VEHICLES
246	8904000000	Tugs and pusher craft	TREATED VEHICLES	except if untreated/uncharged
247	8803200000	Under-carriages and parts thereof	TREATED VEHICLES	except if untreated/uncharged
248	8908000000	Vessels and other floating structures for breaking up	TREATED VEHICLES	except if untreated/uncharged
249	8906100000	Warships	TREATED VEHICLES	except if untreated/uncharged

Source: https://euc.nsa.gov.ng/full-hs-codes/

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