NCS/ARS/CL/10217

We have received your application for the tariff classification of your product Silicon Dioxide (Precipitated Silica ABSIL-100), which will be packaged in 20kg bags at the time of importation.

PRODUCT ANALYSIS

Precipitated silica is a synthetic form of silicon dioxide (SiO₂), produced through a chemical reaction between sodium silicate and a mineral acid (commonly sulfuric acid). The process yields a fine, white powder with a high surface area and unique functional properties.

According to the CAS number provided in the supporting MSDS, the product is hydrated gel silica in its purest form (100%). However, the samples received were presented as a free-flowing, fine powdered substance, confirming its precipitated form.

Furthermore, precipitated silica could be use in several ways, for example in the Food and Pharmaceutical industries (it’s used as an anti-caking agent and flow aid in powdered products), Oral Care and cosmetics (it provides abrasiveness, polishing, and thickening) and for Industrial Uses (it’s used in reinforcing filler in rubber, paint, plastics, and coatings).

TARIFF CLASSIFICATION

The Explanatory Note to HS heading 2811 (inorganic Chemicals; Organic and Inorganic Compounds of Precious Metals, Rare-Earth Metals, etc) provides that silicon dioxide may appear in “either amorphous form (as a white powder “silica white”, “flowers of silica”, “calcined silica”; as vitreous granules – “vitreous silica”; in gelatinous condition – “silica frost”, “hydrated silica”), or in crystals (tridymite and cristobalite forms).

Based on the above, precipitated silica (ABSIL-100), is effectively classified under HS code 2811.22.00.00 – Silicon dioxide, at 5% Rate of Duty and 0% VAT in line with the ECOWAS CET 2022 - 2027.

LEGAL FRAMEWORK AND JUSTIFICATION

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