NCS/ARS/CL/10187

You have applied for the tariff classification of a product Carbon Black M330, which, according to the attached proforma invoice is imported in a quantity of 40,000 Kg.

PRODUCT DESCRIPTION

Based on the information provided in your supporting documents, the product is a black powder made from 100% amorphous carbon with CAS number 1333-86-4 and EINECS-RN: 215-609-9. Amorphous Carbon is a free, reactive carbon that does not have any crystalline structure (also called diamond-like carbon). It is used in the manufacture of a variety of products including rubber, paints, inks, and plastics.

TARIFF CLASSIFICATION

Carbon black otherwise known as amorphous carbon is appropriately classified in tariff heading 2803: "Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) which provides the most specific reference to the product. 
Accordingly, Carbon Black M330 will be classified in heading 2803.00.00.00 at a 5% duty rate with 7.5% VAT in the ECOWAS CET 2022 - 2027.

LEGAL FRAMEWORK & JUSTIFICATION 

GIR 1 & 6