NCS/ARS/CL/10303

You have applied for the tariff classification of Dioctyl Phthalate (DOP), packaged and imported in 200 kg drums.

PRODUCT ANALYSIS

Dioctyl Phthalate (DOP) is an organic chemical compound classified as a diester, meaning it contains two ester(a compound derived from an acid) functional groups. It is produced by the esterification of phthalic anhydride with specific alcohols—most commonly 2-ethylhexanol or n-octanol. This reaction forms a phthalate ester, placing DOP within the broader family of phthalates, all of which are derivatives of phthalic acid.

DOP is a general-purpose plasticizer, widely used to improve the flexibility, softness, and processability of polymer materials, especially polyvinyl chloride (PVC). As a plasticizer, it reduces intermolecular forces between polymer chains, essentially acting as a lubricant within the material. It is valued for its excellent compatibility with PVC and its favourable performance characteristics during processing.

Common applications of DOP include PVC cables and wires, Floor coverings, Adhesives and sealants, Leather cloth, Films and calendared products, Perfume fixatives and Synthetic rubber processing (as a softening and rebound-enhancing agent).

According to the documentation submitted, the product has a purity of approximately 99% and a molecular weight of 390.56 g/mol.

TARIFF CLASSIFICATION

Sub-Chapter 29.17 covers Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.... it also covers Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives.

Explanatory Note C (2) to Heading 29.17 specifically identifies Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives, which includes Dioctyl Phthalate (DOP).

In view of the above, Dioctyl Phthalate (DOP) is appropriately classified under subheading 2917320000- Dioctyl orthophthalates at 5% rate of duty and 7.5% VAT in with the ECOWAS C.E.T 2022 – 2027.

LEGAL FRAMEWORK

GIR 1 & 6