NCS/ARS/CL/10158

NANO UREA (4% N W/V) is a liquid fertilizer containing nitrogen in the form of urea, with particle sizes measured in nano meters (1-100 nm) packaged in 500ml. This nanotechnology-based formulation enhances plants' nutrient uptake and utilization.

Nano Urea is used as an agricultural crop plant or similar plant food that acts as a plant nutrition and growth enhancer. It can reduce runoff and nutrient leaching into the environment, improving environmental sustainability. It can also improve fertilizer use efficiency, leading to higher crop yields and reducing the overall cost of fertilizer application.

According to the information provided in the submitted Material and Safety Data Sheet (MSDS), NANO UREA (4% N W/V) consists of Carbohydrate Polymer 1.0%, Industrial grade Urea 5.6%, Arginine 0.2%, 1,2 Benzisothiazole 0.5% and De-mineralized Water 92.7%

Accordingly, the fertilizer put up in 500ml (0.5kg) packaged for retail sale is classifiable under the Tariff Heading 3105 - Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.

Based on the above, the item NANO UREA (4% N W/V) is classifiable under HS code 3105.10.00.00 - Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, with 0% duty rate and zero VAT in the ECOWAS Common External Tariff (CET) 2022 - 2027.

Legal Framework and Justification 

GIR 1: Legal Notes and Terms of Heading

GIR 6: Terms of the subheading