NCS/ARS/CL/10311

You have applied for the tariff classification of Methyl Ethyl Ketone (MEK), imported in 180 kg drums.

PRODUCT ANALYSIS

MEK is a widely used industrial solvent. Its principal applications include the manufacture of paints, varnishes, coatings, inks, adhesives, and resins. It is also commonly used for degreasing and surface-cleaning in industrial operations.

According to the supporting documentation, the product has a purity of not less than 99.75% w/w. This confirms that the product is not a mixture, blend, or formulation and contains no additives, stabilizers, or surface-active agents. It is therefore a single, chemically defined organic compound, classified as an acyclic ketone with one oxygen functional group.

The CAS Number 78-93-3 stated on the submitted Material Safety Data Sheet (MSDS) identifies the product as 2-Butanone, commonly known as Methyl Ethyl Ketone (MEK). MEK is a clear, colorless, and highly flammable liquid with a sharp, sweet odor. It occurs naturally in very small quantities in certain fruits and vegetables. Industrially, MEK is produced through the oxidation or catalytic dehydrogenation (a chemical process that uses a catalyst to remove hydrogen (H₂) from an organic molecule).

TARIFF CLASSIFICATION

Note 1(a) and 1(e) to Chapter 29 of the Harmonized System provides that the Chapter covers separate chemically defined organic compounds, whether or not containing impurities or dissolved in other solvents. Methyl Ethyl Ketone satisfies this criterion.

In view of the foregoing, MEK is an acyclic ketone classifiable under Heading 2914 of the Harmonized System, which covers “Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.”

Accordingly, the product is properly classified under tariff subheading 2914.12.00.00 – Butanone (Methyl Ethyl Ketone), attracting a 5% rate of duty and 7.5% VAT, in accordance with the ECOWAS Common External Tariff (CET) 2022–2027.

Being that MEK is listed on Table II Precursor under the United Nations Convention Against Illicit Traffic in Narcotic Drugs and Psychotropic Substances., the importer has obtained an End User Certificate from the Office of the National Security Adviser endorsed on the 5th of May 2025 to validate the importation of this product as required by law.

LEGAL FRAMEWORK

General Interpretative Rules (GIR) 1 and 6