NCS/ARS/CL/10283

You have applied for the tariff classification of Ethyl Acetate, imported in 218 kg drums, with a total of 128 drums loaded in one 40-foot container.

PRODUCT ANALYSIS

Based on the Material Safety Data Sheet (MSDS) and supporting documentation, the product identified under CAS No. 141-78-6 is Ethyl Acetate, a colourless, volatile, and flammable liquid with a pleasant fruity odour.

Ethyl Acetate is widely used as an industrial solvent in the manufacture of paints, coatings, adhesives, inks, varnishes, and cosmetic products such as nail polish removers. It also serves as an extraction and cleaning solvent in the production of essential oils, flavouring agents, perfumes, and pharmaceutical formulations.

In nature, Ethyl Acetate occurs in various fruits (including pineapples, bananas, apples, and sweet oranges) and contributes to their characteristic aroma.

Industrial production is achieved through esterification, a chemical process in which ethanol reacts with acetic acid to form ethyl acetate and water. This process yields an ester — an organic compound resulting from the reaction between an acid and an alcohol.

According to your submission, the product is also known by alternative names such as:
Acetic ether, Acetidin, Acetoxyethane, Ethyl acetic ester, Ethyl ethanoate, and Vinegar naphtha.

The chemical analysis certificate confirms a purity level of 99.95% Ethyl Acetate, indicating that the product is a high-grade solvent suitable for industrial and commercial applications.

TARIFF CLASSIFICATION

In line with the above analysis, reference is made to the Explanatory Notes to Heading 29.15 of the Harmonized System (HS), which covers:

“Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides, peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.”

This heading includes acetic acid, its salts, and its esters, of which Ethyl Acetate (ethyl ethanoate) is one.

Accordingly, the product Ethyl Acetate is classifiable under subheading 2915.31.00.00 – Ethyl Acetate at 5% Rate of duty and 0% VAT in line with the ECOWAS C.E.T 2022 – 2027

LEGAL FRAMEWORK

GIR 1 & 6