NCS/ARS/CL/10146

The product, CYPERMETHRIN 10% EC is a synthetic pyrethroid agricultural insecticide, derived from natural pyrethrins, packaged in 1000ml (1 ltr) is used for the effective control against a wide range of insects like moths, butterflies, beetles and aphids.

According to the information provided in the Material Safety Data Sheet (MSDS) submitted, it is composed of 10% Concentration of Cypermethrin (active ingredient in the formulation), EC (Emulsifiable Concentrate), a liquid formulation type which makes it easy to mix with water for effective application.  This forms an emulsion when mixed with water, allowing for effective distribution of the active ingredient.

Accordingly, the CYPERMETHRIN 10% EC due to the absence of alpha-cypermethrin in the composition and put up in packages for retail sale is classified in Tariff Heading 3808 - Insecticides, rodenticides, fungicides, herbicides…… or preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers) 

Based on the above, the item CYPERMETHRIN 10% EC is classifiable under HS code 3808911190 -  others with 5% duty rate and zero VAT in the ECOWAS Common External Tariff (CET) 2022 - 2027.

Legal Framework and Justification 

GIR 1: Reference to legal notes [Section Note (2) to Section VI, Chapter Note 2 to Chapter 38]

GIR 3(b): Reference to essential character of product

GIR 6: Terms of the sub heading