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Published advance ruling · Classification

NCS/ARS/CL/10202

Advance ruling number
NCS/ARS/CL/10202
System reference
10202
Date of issue
2025-04-11
Category
Classification
Name of applicant
Withheld — applicant details are not published
Product
Lithium ion solar battery and Spare parts, Solar Energy Charge Controller and Spare parts, Communication module for HC3 (Control Panel for Energy Charge Controller), Integration system for solar energy hubs with towers, Expansion system for solar energy Hub and Solar LED lighting kit.
Product specification / details

You have requested for the Tariff Classification for the following items: Lithium ion solar battery and Spare parts, Solar Energy Charge Controller and Spare parts, Communication module for HC3 (Control Panel for Energy Charge Controller), Integration system for solar energy hubs with towers, Expansion system for solar energy Hub and Solar LED lighting kit.

These items are to be used as components in a Fully Set-Up Solar Charging Unit/Hub.

The Working Principles 

As contained in the submitted documents, the following are the functions of each component:

  1. Lithium-ion battery is a type of deep-cycle rechargeable battery designed to store excess energy generated by solar panels during the day for use at night or during periods of low sunlight. It powers two DC 12 V lighting points and a 5 V USB output. While Lithium-ion battery spare parts are components used to repair or replace damaged or worn-out parts in Lithium-ion batteries. These parts may include Lithium-ion cells, BMS (Battery Management System), Connectors and wiring (Electrical connectors and wiring) e.t.c.
  2. Solar Energy Charge Controller is an electronic device that regulates the flow of energy from solar panels to a battery bank thereby controlling the charging process and ensuring that the batteries are charged efficiently and safely. It converts DC 24 V to DC 12 V for the purpose of charging the Lithium ion solar battery. While Solar Energy Charge Controller Spare Parts are components used to repair or replace damaged or worn-out parts in solar energy charge controllers. These spare parts are essential to ensure the continued operation and efficiency of solar energy systems. They include: Electronic components, Connectors and terminals, Sensors and monitoring components, e.t.c.
  3. Communication module for HC3 (Control Panel for Energy Charge Controller) is an interface that analyses the reference voltage of the battery packs and controls the charging parameters thereby allowing users to monitor and control the charging process of a solar energy system. It is typically used in conjunction with a solar energy charge controller to regulate the flow of energy from solar panels to a battery bank.
  4. Integration System for Solar Energy Hubs is a comprehensive solution that connects and integrates multiple solar energy systems, enabling efficient energy distribution, monitoring, and control from the DC source to the energy charge controller. As presented, the system is fitted with connectors.
  5. Expansion System for Solar Energy Hub is a modular solution that enables the expansion of existing solar energy systems thereby increasing the hub's capacity to generate and distribute solar energy, potentially through adding more solar panels, expanding storage facilities, or improving grid infrastructure to handle increased energy output. This expansion is effectively done through the aid of fitted connectors.
  6. Solar LED Lighting Kit is a comprehensive solution that provides energy-efficient lighting using solar power and LED technology. As presented, it is a LED bulb with cable and a lamp-holder which is plugged into the battery pack for lighting. 

CLASSIFICATION

Based on the above, the products are effectively classifiable as follows in the ECOWAS CET 2022 – 2027:

S/NPRODUCTHS CODERoD
1.Lithium-ion Battery8507.60.00.00 – Electric Accumulators 20% Duty; 7.5% VAT
2.Lithium-ion battery Spare parts8507.90.00.00 – Parts, Electric Accumulators10% Duty; 7.5% VAT
3.Solar Energy Charge Controller8504.40.90.00 – Static Converter; other5% Duty
4.Solar energy charge controller parts8504.90.00.00 - Parts, Electric Accumulators 5% Duty
5.Communication module for HC38537.10.00.00 - desks, cabinets and other 
bases, equipped with two or 
more apparatus of 
heading 85.35 or 85.36 … For a voltage not exceeding 1000v
5% Duty; 7.5% VAT
6.Integration System for Solar Energy Hubs 8544.42.00.00 - Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, …Other electric conductors, for a voltage not exceeding 1,000v.; fitted with connectors.20% Duty; 7.5% VAT
7.Expansion System for Solar Energy Hub 8544.42.00.00 - Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, …Other electric conductors, for a voltage not exceeding 1,000v.; fitted with connectors.20% Duty; 7.5% VAT
8.Solar LED Lighting Kit9405.11.00.00 - Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included, illuminated signs, ... other20% Duty, 7.5% VAT

 

LEGAL FRAMEWORK

GIR 1 - Terms of the Heading

GIR 6 - Terms of the Subheading

Tariff classification / rules of origin
8507.60.00.00; 8544.42.00.00 ...
Legal framework (GIRs) applied / PFTA RoO criteria (ETLS, AfCFTA)
Not stated