NCS/ARS/CL/10284

You have applied for the tariff classification of METHYLENE CHLORIDE (Dichloromethane), imported in 80 drums of 270 kg in weight.

PRODUCT ANALYSIS

Methylene Chloride, also known as Dichloromethane, is a volatile, colorless liquid widely used as an industrial solvent. Although immiscible with water, it is soluble in most organic solvents. It is commonly applied in the production of paint removers, aerosol formulations, adhesives, and in various extraction and degreasing processes.

Industrially, Dichloromethane is produced by chlorinating either methyl chloride or methane at temperatures of 400–500°C. Under these conditions, methane and methyl chloride undergo sequential chlorination, resulting in a mixture of methyl chloride, dichloromethane, chloroform, and carbon tetrachloride. These products are subsequently separated through fractional distillation.

According to the Material Safety Data Sheet (MSDS) submitted, the product has a purity level of 99%, indicating that it is a single, unmixed chemical substance containing no additional constituents.

TARIFF CLASSIFICATION

Methylene Chloride is a halogenated derivative of methane and is therefore classified under Heading 2903 – Halogenated derivatives of hydrocarbons. It is specifically provided for under Subheading 2903.12.00.00 – Dichloromethane (Methylene Chloride), with 5% Rate of Duty and 7.5% VAT, in line with the ECOWAS Common External Tariff (CET) 2022–2027.

LEGAL FRAMEWORK

GIR 1 & 6