NCS/ARS/CL/10314

You have applied for the tariff classification of glucose syrup, packaged in 300 kg drums and imported on pallets.

PRODUCT ANALYSIS

Based on the submitted documentation, Glucose syrup is a sweet, viscous, odourless liquid obtained from the hydrolysis of starch (chemical reaction in which starch is broken down into glucose by reacting with water), typically derived from corn, wheat, or potatoes. It is commonly used as a sweetener and functional ingredient in food processing and food preparation.

The product is manufactured through a controlled, multi-stage process which includes liquefaction, saccharification, filtration, purification, and evaporation. During this process, starch slurry is converted into sugar molecules using heat and enzymes (such as amylase and glucoamylase) or acid to break down starch chains, resulting in a refined, colourless, and concentrated syrup.

According to the documentation provided, the composition of the product on a dry substance (DS) basis comprises glucose, maltose, maltotriose, and other polysaccharides ranging from 81.7% to 83.7%, while water content ranges from 16.3% to 18.3%. Sulphur dioxide is present only in trace amounts (approximately 50 ppm) and functions as a processing aid/preservative.

TARIFF CLASSIFICATION

Part A (3) of the Explanatory Notes to Chapter 1702 covers glucose and glucose syrup and describes their method of commercial production.

In view of the foregoing, glucose syrup is classifiable under tariff heading 1702 – Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; glucose syrup and maltodextrin, whether or not containing added flavouring or colouring matter.

Accordingly, the product is appropriately classified under tariff subheading 1702.30.00.00 – Glucose and glucose syrup, not containing fructose or containing less than 20% fructose by dry weight, attracting a 5% rate of duty and 0% VAT in line with the ECOWAS Common External Tariff (CET) 2022–2027.

LEGAL FRAMEWORK

GIR 1 and 6