NCS/ARS/CL/10312

You have applied for the tariff classification of Monopropylene Glycol (MPG), also known as Propylene Glycol, Propane-1,2-diol, or 1,2-Propanediol, imported in industrial packaging of 215 kg drums.

PRODUCT ANALYSIS

Monopropylene Glycol is an organic chemical compound belonging to the class of acyclic alcohols, specifically diols (compounds containing two hydroxyl functional groups). It is a clear, colourless, slightly viscous, and practically odourless liquid, fully miscible with water and many organic solvents, and is indicated in your MSDS as being in a 100% concentrated form.”

MPG is primarily produced by the hydration of propylene oxide, resulting in a mixture of mono, di-, and tripropylene glycol, with MPG being the major component.

MPG is hygroscopic (absorbs moisture from the air), low in toxicity and volatility, an excellent solvent and humectant (substance that promotes retention of moisture) properties and is thermally stable (ability of a compound to resist decomposition when subjected to heat) and non-corrosive.

According to your documentation, the most significant end use of MPG is in the production of unsaturated polyester resins, which are subsequently used in a wide range of everyday products such as water storage tanks, as well as in leisure-related applications including sailing boats and other fiberglass-reinforced materials.”

It also functions effectively as a plasticizer, surface-active agent, emulsifier, and demulsifier. In addition, it serves as a solvent in veterinary medicines and pesticide formulations.

In the tobacco industry, it is used as a tobacco essence, humectant, and preservative. Furthermore, it is widely employed as a moisture-retaining agent (humectant) across the daily chemical and personal care industries.

TARIFF CLASSIFICATION

In view of the above analysis, and considering that Monopropylene Glycol (MPG) falls within the class of Acyclic Alcohols, it is accordingly listed among Diols as described in the Explanatory Notes (C)(I)(2) to Chapter 2905 - Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.

Considering the above provisions, Monopropylene Glycol (MPG) is effectively classified under tariff sub heading 2905320000 – Propylene glycol (propane-1,2-diol) at 5% Rate of duty and 0% VAT in with the ECOWAS C.E.T 2022 – 2027.

LEGAL FRAMEWORK

GIR 1 & 6