NCS/ARS/CL/10191

You have applied for Tariff Classification on Pre- Fabricated Steel Structure used for the manufacturing of pasta Product (Mill building).

PRODUCT ANALYSIS 

Pre-Fabricated Steel Structure is a building made of steel components that are manufactured and assembled in a factory before being transported to the construction site. In addition Pre-fabricated steel buildings are a type of structure constructed with standardized steel frame components, this includes columns, beams, purlins (walls and roof), galvanized steel sheets for walls and roof, and other accessories like trim, gutters, shutters, deck panels, turbo vent galvanized steel bracing cables, roof ridge vents, etc. the Pre-fabricated structure is manufactured and assembled based on technical design drawings specified by an engineer, it can be used for various industrial facilities, e.g Warehouses, Distribution Centres, and manufacturing plants.

Pre-Fabricated Steel Structure for a Pasta Plant is a type of building system that uses pre-engineered and pre-fabricated steel components to create the structure of a plant that will be used in pasta production line (Mill buildings). Its specifically designed to accommodate the unique requirements of pasta production facilities. The facility provides a safe, efficient, and productive environment for pasta manufacturing.

Accordingly, the photograph attached in your application has shown various components and accessories that will be used to assemble a pre-fabricated steel structure and segments of progressive assembling of a Mill Building that can be used as Pasta Production Line.

TARIFF CLASSIFICATION 

This equipment fulfils all the requirements of a “pre-fabricated building” as described in Note 4 to chapter 94 “Buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings” and by virtue of GIR rule 2A. The product is classified in Tariff Heading 9406 - Prefabricated buildings and subheading 9406.90

Based on the above, Pre-Fabricated Steel Structure for Pasta Plant is effectively classified under HS code 9406900000 - other with 20% duty rate and 7.5 VAT in the ECOWAS Common External Tariff (CET) 2022 - 2027. 

Legal Framework and Justification  

GIR 1, GIR 2A and GIR 6: