NCS/ARS/CL/10245

TARIFF CLASSIFICATION FOR SQUARE & FLOUR-BRAN SILOS

You have applied for tariff classification of the following equipment:

• Square Wheat Blending and Tempering Silos
• Round Flour & Bran Finished Product Silos

PRODUCT ANALYSIS

The Wheat Blending Silo is designed to combine different varieties or grades of wheat to achieve desired flour quality. The tempering function involves the controlled addition of water to wheat grains to improve milling efficiency and end-product quality.

As per your supporting documents, the equipment includes a modular square silo and round flour silo system; each silo has an average storage capacity of 202,500 m³ (equivalent to 202,500,000 litres). They are constructed with ST37 A1 quality steel, intended for storage of grains, flour, or industrial powders. It is designed for bulk material handling on a large industrial scale.

TARIFF CLASSIFICATION

The Explanatory note to heading 7309 states that “Containers fitted with mechanical or thermal equipment such as agitators, heating or cooling coils or electrical elements fall in Chapter 84 or 85. However, your documentation does not indicate the inclusion of mechanical or thermal equipment in the silo systems.

In line with the above, the silos are classifiable under tariff heading 7309: - “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 ...” and effectively classified in subheading 7309009000 – Other, at 10% Rate of Duty and 7.5% VAT in line with the ECOWAS CET 2022 - 2027.

 LEGAL FRAMEWORK

GIR 1 & 6