NCS/ARS/CL/10271

You have applied for the tariff classification of Toluene Diisocyanate (TDI 80/20) with CAS number 26471-62-5. The product is imported in liquid form, typically packaged in 250KG drums or ISO tanks.  Your company has also processed the required End-User Certificate (EUC) for this product in line with regulations.

PRODUCT ANALYSIS 
According to the supporting documents, Toluene Diisocyanate (TDI 80/20) is a mixture of two isomers (molecules with the same molecular formulas, but different arrangements of atoms) — approximately 80% 2,4-Toluene Diisocyanate and 20% 2,6-Toluene Diisocyanate. It's a colourless to pale yellow liquid, with a pungent odour and is widely used as a chemical intermediate (a raw material used in the chemical industry to create other products rather than being an end-use item itself) in the production of flexible polyurethane foams, coatings, adhesives, sealants, and elastomers (a rubber-like polymer material characterized by high elasticity).

TDI is a reactive organic compound that readily reacts with polyols to form polyurethane materials used in furniture, automotive, and insulation industries. It is classified as a toxic and hazardous chemical and must be handled under strict safety and environmental regulations.

PRODUCT ANALYSIS

Note (1) to heading 29.29, states that “...Isocyanates with di- or higher functionality, such as methylene diphenyl isocyanate (MDI), hexamethylene diisocyanate (HDI), toluene diisocyanate (TDI) and toluene diisocyanate... are included in heading 29.29 - Compounds with other nitrogen function, and effectively classifiable under subheading 29.29.10.00.00 – Isocyanates at 5% Rate of Duty and 7.5% VAT in line with the ECOWAS C.E.T 2022 – 2027.

LEGAL FRAMEWORK

GIR 1 & 6