NCS/ARS/CL/10307

You have applied for the tariff classification of Sodium Chloride, packaged and imported in 25 kg bags.

PRODUCT ANALYSIS

However, the product presented in your documentation is Calcium Chloride Anhydrous—an odourless white, yellowish, or brown substance depending on its purity level. It is highly hygroscopic, meaning it readily attracts and retains moisture from the surrounding air, often causing changes in its physical state (e.g., becoming damp, sticky, or clumpy). It may be supplied in cast or melted form, in porous masses, flakes, crystalline, or granulated forms, and may also contain varying levels of hydration.

Calcium Chloride Anhydrous is widely used for Refrigerating mixtures, Cold-weather concrete work, Anti-dust treatment for roads and earthen floors, Catalytic processes, Oil drilling operations, melting of ice and snow, pH buffering in swimming pools and aquariums etc

According to the Material Safety Data Sheet (MSDS) you submitted, the product is composed of >94% Calcium Chloride Anhydrous, <5% sodium chloride, 0.5%, 0.2% Calcium hydroxide and 1% water.

TARIFF CLASSIFICATION

Sub-Chapter 28.27 - covers Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.
Explanatory Note A (2) to Heading 28.27 specifically identifies Calcium Chloride and the various forms it may assume, which includes the product described in your documentation.

Accordingly, Calcium Chloride is effectively classified in sub heading 2827.20.00.00 – Calcium Chloride, at 5% rate of duty, and 0% VAT is in accordance with the ECOWAS Common External Tariff (C.E.T) 2022–2027.

LEGAL FRAMEWORK

GIR 1 & 6