NCS/ARS/CL/10150

You have applied for an Advanced Ruling on the following Agricultural Insecticides DIMETHOATE 40% EC Brand name ACTION 40 and DIMETHOATE 25% + CYPERMETHRIN 3% EC (Emulsifiable Concentrates) Brand name DI BEST as stated in the application with their Material and Safety Data Sheet (MSDS) and other relevant documents.

1.           DIMETHOATE 40% EC packaged in 1 Liter (1 Ltr) is a General Agricultural Insecticide, of organic phosphorous compounds, systemic and in contact, used to eliminate sucking and piercing insects like aphids, thrips, and whiteflies etc and scale insects on a variety of crops like fruit trees, vines, olives, vegetables, cotton, poplar trees, field, etc. It can be mixed with most insecticides, miticides, and fungicides, as long as they are not alkaline.

In the Material and Safety Data Sheet (MSDS) attached DIMETHOATE 40% EC contains Dimethoate 40% active ingredient and the 60% of the formulation consists of other inert ingredients making 100% composition. 

The product put up in measured package 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), sub heading 380891- other

Based on the above, the item Dimethoate 40% EC is classifiable under HS code 3808911190 - other with 5% duty rate and zero VAT in the ECOWAS Common External Tariff (CET) 2022 - 2027.

2.           DIMETHOATE 25% + CYPERMETHRIN 3% EC

Dimethoate 25% + Cypermethrin 3% EC packaged in 1 Liter (1 Ltr) is an Agricultural combined pesticide formulation that contains two active ingredients. It provides a broader spectrum of pest control, as Dimethoate is systemic and Cypermethrin is a contact insecticide. The combination is a common pesticide used to control pests that affect crops (rice, cotton, soyabeans and vegetables) and animals (sheep, cattle and poultry).

In the Material and Safety Data Sheet (MSDS) attached the composition DIMETHOATE 25+ CYPERMETHRIN 3% EC contains Dimethoate 25% active ingredient, Cypermethrin 3% EC active ingredient and the 72% of the formulation consists of other inert ingredients making 100% composition.

 The product which is put up in measured package 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), sub heading 380891- other

Based on the above, the product Dimethoate 25% + Cypermethrin 3% EC is classifiable under HS code 3808911190 - other with 5% duty rate and zero VAT in the ECOWAS Common External Tariff (CET) 2022 - 2027. 

Legal Framework and Justification  

GIR 1:   Legal Notes & Terms of the Heading 

GIR 6:  Terms of the Subheading