NCS/ARS/CL/10151

You have applied for the tariff classification of Imidacloprid 20% SL, marketed under the brand name Courage. The product is imported in 50 ml bottles, packed 20 pieces per carton.

PRODUCT ANALYSIS

According to the supporting documents, Imidacloprid 20% SL is a liquid insecticide formulation containing the active ingredient Imidacloprid, widely used for the control of sucking insects, termites, and certain biting insects such as rice water weevil and Colorado beetle. The “20%” denotes the concentration of the active ingredient, while “SL” (Soluble Liquid) indicates that the formulation dissolves readily in water, making it easy to mix and apply.

This formulation provides effective pest control at reduced application rates, ensuring both efficacy and environmental safety. It is suitable for use across a variety of crops, including but not limited to:

• Cereals – effective against aphids and rootworms.
• Fruits and Vegetables – controls pests such as whiteflies, thrips, and certain beetles.

TARIFF CLASSIFICATION

In view of the above analysis, Imidacloprid 20% SL is classifiable under Tariff Heading 3808 – Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers), and effectively classifiable under subheading 3808911190 - Other insecticides put up for retail sale, for agricultural purposes at 5% rate of duty and 0% VAT in line with the ECOWAS C.E.T 2022 – 2027.

LEGAL FRAMEWORK

GIR 1 & 6