NCS/ARS/CL/10298

You have applied for the tariff classification of Linear Alkyl Benzene Sulphonic Acid (LABSA), imported in 250 kg drums.

PRODUCT ANALYSIS

Linear Alkyl Benzene Sulphonic Acid (LABSA) is an anionic surfactant widely used in the production of household and industrial detergents. Based on the documentation submitted, the product contains more than 96% LABSA and a maximum of 2% sulphuric acid as an impurity. It is a dark brown liquid and highly acidic.

A purity level exceeding 96% indicates a high-active grade suitable for use as a primary surfactant in detergent formulations. With only 2% impurities, the product is essentially a concentrated, single-component organic surface-active agent.

LABSA is manufactured through the sulfonation of Linear Alkyl Benzene (LAB) using sulphur trioxide (SO₃). Sulfonation is a chemical process that introduces a sulfonic acid group (–SO₃H) into an organic compound by reacting it with a sulfonating agent such as sulphuric acid or sulphur trioxide.

LABSA qualifies as an organic surface-active agent due to its ability to reduce surface tension and its effectiveness in detergency. At 96% active matter, the product is clearly a raw chemical surfactant, not a formulated detergent.

TARIFF CLASSIFICATION

Based on the above analysis, Linear Alkyl Benzene Sulphonic Acid (LABSA) is an anionic organic surface-active agent falling under Heading 3402 of the Harmonized System, which covers organic surface-active agents (other than soap), surface-active preparations, washing preparations, and cleaning preparations.

Accordingly, the product is effectively classified under subheading 3402.31.90.00 Other, Linear alkylbenzene sulphonic acids and their salts at 20% Rate of Duty and 7.5% VAT, in line with the ECOWAS Common External Tariff (CET) 2022–2027.

LEGAL FRAMEWORK

GIR 1 & 6