NCS/ARS/CL/10251

You have applied for the tariff classification of a complete wheat milling plant. This plant is made up of different machines and systems that work together to produce flour. The equipment is grouped into Pre-Milling Machines, Milling Machines, Finished Product Handling Equipment, Electrical Controls, Prefabricated Structures with Silos, and Air & Water Connections.

PRODUCT ANALYSIS

According to the submitted invoice and documentation, the wheat milling plant has a total capacity of 2,400 tons per 24 hours (3 production lines of 800 tons each). The plant includes:

1. Pre-Milling Machines (Wheat Pre-Cleaning Equipment):

Consisting of Grain Separator (which removes straw, dust, and oversized particles from the grains), Aspirators (uses air to eliminate light particles such as husk and chaff from the from the wheat), Wheat Impact Scourer (Cleans residual surface impurities from grains), and Destoners (separates heavy contaminants such as stones and metals from the grains).

2. Milling Machines:

Consist of the Roller Mills (which grinds cleaned wheat into smaller particles), Sifters (separates grounded wheat into different sizes), Purifiers (further classifies wheat fractions by sizes, shapes, and weights) and the Impact Detachers (releases flour attached to bran and break down flakes).

3. Finished Product Handling Equipment:

Encompassing Conveyors (which transports grain and flour in large quantities to where they may be needed), Pneumatic Systems (moves bulk materials, using compressed air through pipelines to desired location), Silos (which is a specialized storage for raw wheat and flour), and the Weighing & Bagging Machines (for weighing and packing flour into various packaging size).

4. Accessories & Electrical Controls:

Comprising the PLC (Programmable Logic Controller) Panels, used for monitoring the automated milling operations and the   Motors & Gearboxes, which provides motion and torque for the conveyor equipment.

5.  Prefabricated Structures with Silos are Steel Frame Construction that supports both the raw wheat and the flour silos.

6. Air & Water Systems: consist a Compressors for pneumatic processes, Dust Collection Systems for extracting airborne dust during milling and Water Supply Connections.

All these components are interconnected and together form a single functional unit for milling wheat into flour.

TARIFF CLASSIFICATION

According to Note 4 to Section XVI of the Harmonized System, “where a machine (including a combination of machines) consists of separate components components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function... the whole is classified as a functional unit under the heading appropriate to that function.

The Individual machines are not classified separately, but as parts of a single unit that clearly defined its function as a wheat milling plant.

In view of the above, wheat milling plant is classifiable in tariff heading 8437 – Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm type machinery and effectively classified in subheading 8437.10.00.00 – Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables at 5% Rate of Duty and 0% VAT in line with the ECOWAS C.E.T 2022 – 2027.

LEGAL FRAMEWORK

GIR 1 & 6