NCS/ARS/CL/10193

You have applied for the Tariff Classification of a Bulk Water Supply System for the Irrigation of a large-scale (4,000 Ha) sugarcane plantation in Nigeria which will be imported in parts due to its size for ease of transportation.

The Bulk Water Supply System is a network of infrastructure designed to collect, treat, store, and distribute water to farms and agricultural fields for irrigation purposes. It is a comprehensive system designed to efficiently and reliably deliver water from a source (natural canal).

PRODUCT DESCRIPTION 

According to the supporting documents you provided, the Bulk Water System consists of:

a. Vertical Turbine Pipes & Accessories.

b. Glass Re-enforced Pipes (GRP) and accessories ranging between 600mm - 1000 mm including elbows and t-joints.

c. Electric Board Controls.

d. Poly Vinyl Chloride (PVC) pipes (75 -160mm).

e. Hydraulic Valves.

f. Water Meter, gravel filters with battery, screen filters, Radio controls, etc.

After importation, these items will be assembled along the River Niger for the irrigation of a sugar cane plantation.

ANALYSIS & TARIFF CLASSIFICATION

As presented (for tariff classification advice), the Bulk Water Supply System for Irrigation is a composite item made of different parts intended to work together for irrigation purposes. These products will be assembled to work together to collect, treat, store, and distribute water to the intended location. 

Accordingly, and in line with the provisions of Note 3 to Section XVI, the Bulk Water Supply System for irrigation is effectively classified in the tariff heading 8424490000 - Agricultural or horticultural sprayers; Other at 5% duty and zero VAT in the ECOWAS Common External Tariff 2022 - 2027.

LEGAL FRAMEWORK AND JUSTIFICATION

GIR 1 - Terms of the Heading

GIR 2a - Classification of Disassembled goods

GIR 6 - Terms of the Subheading