NCS/ARS/CL/10142

You have requested the tariff classification of the following items: Solar cells, Tabbing Ribbon (0.15x1.3mm), Bus bar ribbon (0.2x5mm), Tempered glass, Silicone Glue (600ML), Polyethylene Terephthalate (PET)  Backsheet (0.3mm x 100mm), Ethylene-Vinyl Acetate copolymer (EVA) film (0.4mmx150mm), Aluminium frame, Junction box.

The Solar cells are yet to be installed into an aluminium frame but are covered with PET Backsheet, tabbing ribbons, and bus bar. 

The other items listed above are raw materials for the production of solar/photovoltaic cells.

You have also imported Tabbing Ribbons in reels (0.15x1.3mm) which are also known as PV tabbing ribbons, is a copper conductor installed in photovoltaic solar panels. The ribbon is soldered directly onto silicon crystals to interconnect solar cells in a solar module. It plays an important role in determining cell efficiency, carrying the current generated in the solar cell to the PV bus bar. Solar Ribbon Materials for PV Module Manufacturers | Targray

Busbar ribbons (0.2x5mm) are essentially thick, copper or silver ribbons that are added to the top of each solar cell. They serve as the main conduits for carrying the DC electricity generated by the solar cells to the solar inverter. Solar Cell Busbar: 3BB, 4BB, 5BB Comparison | Solartechadvisor

PET backsheet (0.3mmx100mm) and EVA film (0.4mmx150mm). The backsheet is the outermost layer of the PV module and is designed to protect the inner components of the photovoltaic cells, and electrical system, and to serve as an electrical insulator. Its functions as a weather barrier and seals off the components from rain, moisture, or other environmental conditions. Solar Panel Backsheets: [All To Know About] | Solartechadvisor

Junction Box The junction box is an enclosure on the module where the PV strings are electrically connected. A PV junction box is attached to the back of the solar panel with silicon adhesive. It wires the (usually) 4 connectors together and is the output interface of the solar panel. PV Junction Box: purpose and connection (sinovoltaics.com).

All of the items listed above excluding the solar cells are in a raw material state given that they are presented in reels, ribbons, and profiles or in a state which renders them for generic use rather than specific use.

1. The Solar cells are effectively classified in tariff heading 8541430000 as photovoltaic cells assembled in modules or made up into panels, at a 0% rate of duty without VAT in the ECOWAS Common External Tariff (CET) 2022 - 2027, The other items which are raw materials for producing solar panels are appropriately classified in the ECOWAS CET as follows:
2. Tabbing Ribbon (0.15x1.3mm): -    7408,29.00.00, 'Copper wire; Of copper alloys, Other’, at 5% rate of duty and 7.5% VAT.
3. Bus bar ribbon (0.2x5mm): -     7408.29.00,00, 'Copper wire; Of copper alloys, Other’, at 5% rate of duty and 7.5% VAT.
4. Tempered glass: -      7007.19.00.00, ‘Safety glass, consisting of toughened (tempered) or laminated glass. Other’, at 20% rate of duty and 7.5% VAT.
5. Silicone Glue (600ML): -    3506.99.00.00, ‘Prepared glues and other prepared adhesives, not elsewhere specified or included products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg; other, other’ at 10% rate of duty without VAT.
6.  Polyethylene Terephthalate (PET)  Backsheet (0.3mm x 100mm): -     3920.62.00.00, ‘Other plates, sheets, film, foil, and strip, of plastics, … Of poly (ethylene terephthalate)’ at 10% rate of duty, 7.5% VAT and 20% levy.
7. Ethylene-Vinyl Acetate copolymer (EVA) film (0.4mmx150mm) -     3920.10.10.00,           ' Other plates, sheets, film, foil, and strip, of plastics, of polymers of ethylene, not printed' at 10% rate of duty, zero VAT and 30% levy.
8. Aluminium frame -:    7616.99.90.00, ‘Other articles of aluminum, other, other, other’, at 20% duty rate and 7.5% VAT.
9. Junction box -:        8536.90.00.00, ‘Electrical apparatus … for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes) … Other’, at 20% rate of duty and 7.5% VAT.

Legal Framework 

GIR 1 (terms of the heading) and GIR 6 (terms of the subheading).