NCS/ARS/CL/10192

You have applied for the Tariff Classification of two Flat Bottom Grain Steel Silos (1828/26), & (2376/23), Conveyor Belt and Handling Equipment used for Mill storage.

PRODUCT ANALYSIS AND CLASSIFICATION

As described in the manual and pictures you provided with your application, the flat-bottom grain steel silo is a tall, prefabricated steel tower with a discharge load cover attached to the cone-like roof and a round flat bottom. The silo is imported disassembled and composed of ring sheets which will be assembled by a stiffener to form the complete structure which will be mounted on a concrete foundation with external and internal ladders.

Chain Conveyor Belt:  The chain conveyor belt which is imported separately and does not form an integral part of the silo will be mounted on the silo load (discharge cover) and will be used for easy handling and transportation of items to and from the silo. The system moves materials along a fixed path, using belts, rollers, with other mechanisms, ideally for the continuous movement of items over a distance

TARIFF CLASSIFICATION

a. The Flat bottom Grain Steel Silo, which is made of steel fits the description “Reservoirs, tanks, vats, and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment” in tariff heading 7309. and is effectively classified under HS code 7309009000 - others, with a 10% duty rate and 7.5 VAT in the ECOWAS Common External Tariff (CET) 2022 - 2027. 

b. While chain conveyor belts are effectively classified in Tariff Heading 8428 “Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)” and subheading 8428330000 - Other continuous-action elevators and conveyors, for goods or materials, other, belt-type with 5 % duty rate and zero VAT in the ECOWAS Common External Tariff (CET) 2022 – 2027.

Legal Framework and Justification  

GIR 1 and GIR 6