NCS/ARS/CL/10232

You have applied for the tariff classification of Copper Oxychloride 60% + Metalaxyl-M 6% WP, marketed under the brand name Kopper Super. The product is imported and packaged in 50g sachets, with 200 sachets per carton.

PRODUCT ANALYSIS
Based on the submitted supporting documents, Kopper Super is an agricultural fungicide formulated for the prevention and control of plant diseases in field crops, fruits, and vegetables. It appears as a green to bluish-green powder composed of:

• Metalaxyl-M (6%) – a systemic fungicide effective against plant diseases caused by Oomycete fungi.
• Copper Oxychloride (60%) – a broad-spectrum fungicide and bactericide that forms a protective layer on plant surfaces, preventing fungal and bacterial infections in fruits, vegetables, and ornamental plants.

TARIFF CLASSIFICATION

Based on the analysis above, Copper Oxychloride 60% + Metalaxyl-M 6% WP is a fungicide classifiable under Tariff Heading 3808 – Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers), and effectively  classified under subheading 3808.92.90.00 - Other Fungicide at 5% rate of duty and 0% VAT in line with the ECOWAS C.E.T 2022 – 2027.

LEGAL FRAMEWORK

GIR 1 & 6