NCS/ARS/CL/10160

You have applied for the tariff classification of Oil Mix 146 SG. It is a fully refined, bleached and deodorised non-hydrogenated and non-GMO SG grade nutritional oil under optimum technical and hygienic conditions.

Based on the description, Oil Mix 146 SG can be applied in the food industry due to its nutritional profile, refined processing, and non-GMO status. Its composition of multiple vegetable oils makes it suitable for use in the following ways; Cooking and Frying, Baking, Processed Foods and Nutritional Products.

In the attached documents, this product would be imported in 190kg per drum. It comprises of four (4) vegetable oil; Single fractionated Palm Olein, Coconut Oil, Sunflower Oil and Rapeseed oil with low erucic acid. 

According to the ratios specified in the technical data sheet, the components are Palm Olein 45.0%, Coconut Oil 22.0%, low Erucic Rapeseed Oil 13.0%, and Sunflower Oil 20.0%. These components add up to 100%.

ANALYSIS AND CLASSIFICATION

For this analysis, the headings under consideration were 1511,1512,1515,1516 and 1517 two major factors that determined this classification were the composition (each of the named oils that make up the product) and the process the product underwent (refinement, bleaching, deodorisation, and non-hydrogenation).

1. Palm oil and its fractions (1511), Sunflower seed and its fractions (1512), and Other fixed vegetable oils and their fractions (1515) are stated but all these headings only cover non-chemically modified oils. The processes of refining, bleaching, and deodorizing (commonly referred to as RBD) typically involve chemical or physical treatments. Consequently, while the term "chemical process" often refers to the direct use of reagents, many RBD steps employ chemicals or chemical principles in some way. In your oil (Oil Mix 146 SG), at least the refining and bleaching steps likely involved chemical treatments, even if indirectly. 

2. 1516 covers animal or vegetable fats and oils and their fractions. However, they have to be partly or wholly hydrogenated. Oil Mix 146 is non-hydrogenated, hence heading 1517 is the most appropriate for chemically modified mixtures of vegetable fats or oils.

Tariff heading -1517 ‘Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16’ and Subheading 1517.90

Based on the above analysis Oil Mix 146 SG will be classified under HS Code 1517.90.90.00 - Other at a 20% duty rate with 7.5% VAT in the ECOWAS CET 2022 -2027.

Legal Framework and Justification 

GIR 1: Legal notes & Terms of Heading

GIR 6: Terms of the subheading