NCS/ARS/CL/10256

You have applied for the Tariff Classification of Commercial Cooler/Refrigerating Equipment units, which will be imported in capacities of 450 litres, 600 litres, and 1100 litres, coded S-450 (R290), S-600 (R290), and Super 1100 (R290) respectively.

PRODUCT ANALYSIS

Based on the pictorial and technical documentation submitted, the product is identified as a Visi Cooler – a type of commercial refrigeration equipment commonly used in retail and hospitality outlets for the storage and display of chilled beverages, dairy products, snacks, and other perishable goods.

Its key characteristics include Transparent glass door for product visibility and customer access, an R290 (propane) refrigerant refrigeration system and a Commercial-grade cooling performance, designed for continuous operation in retail environments.

TARIFF CLASSIFICATION

Visi Coolers are classified under Heading 84.18 – Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 and effectively classified in 8418.50.90.00 – Other at a 20% Rate of Duty and 7.5% VAT in line the ECOWAS CET 2022 - 2027.

LEGAL JUSTIFICATION

GIR 1 and GIR 6.