NCS/ARS/CL/10310

You have applied for the tariff classification of Triethylene Glycol (TEG), imported in 220 kg drums.

PRODUCT ANALYSIS

Triethylene glycol (TEG) is an organic chemical compound of the glycol family, chemically defined as an acyclic dihydric alcohol, meaning it contains exactly two hydroxyl (–OH) functional groups and is therefore classified as a diol (glycol). Although the term “triethylene” refers to the presence of three ethylene oxide units in its molecular structure, the compound contains only two terminal hydroxyl (–OH) groups. Accordingly, it is classified as a diol and not a triol.

TEG is a clear, colourless, odourless, viscous, and hygroscopic liquid, meaning it readily absorbs moisture (water vapour) from its surroundings. It is characterised by high thermal stability, low volatility, and complete miscibility with water and many organic solvents.

Triethylene glycol is produced during the hydration of ethylene oxide, alongside monoethylene glycol (MEG) and diethylene glycol (DEG), and is subsequently separated by fractional distillation.

TEG is commonly used in:

• Natural gas dehydration, to remove water vapour from raw natural gas, prevent hydrate formation, and meet pipeline specifications
• Plasticiser applications, particularly in PVC
• Solvent and extractant in resins, inks, and dyes
• Air sanitisation and disinfection applications
• Chemical intermediate in polymer and other chemical manufacturing processes

Based on the Material Safety Data Sheet (MSDS) and the Certificate of Analysis submitted, the product has a melting/freezing point of –4°C and an initial boiling point and boiling range of approximately 288°C. The compositional analysis indicates:

• Triethylene glycol (TEG): 99.8 wt%
• Diethylene glycol (DEG): 0.14 wt%
• Water: 0.02 wt%

The product therefore remains a chemically defined organic compound, with only minor impurities arising from normal manufacturing processes, which do not alter its essential character.

TARIFF CLASSIFICATION

In line with the above analysis, the product is an acyclic dihydric alcohol (diol), which is expressly described under Part C(I) – Diols and Other Polyhydric Alcohols, of the Explanatory Notes to tariff heading 2905, covering “Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives... and effectively classified in tariff subheading 2905.39.00.00 – Other Diols, at 5% rate of duty and 7.5% VAT in accordance with the ECOWAS Common External Tariff (CET) 2022–2027.

LEGAL FRAMEWORK

GIR 1 & 6