NCS/ARS/CL/10318

You have applied for the tariff classification of Hydrogenated Vegetable Fat, imported in 15 kg, 20 kg, and 25 kg food-grade polyurethane blue bags, packed in corrugated cartons.

PRODUCT ANALYSIS

Based on the documentation submitted, the product identified as Hydrogenated Vegetable Fat is manufactured from refined, bleached, deodorized, and hydrogenated palm oil. Hydrogenated palm oil is produced by refining crude palm oil, bleaching it to improve colour, deodorizing it to remove undesirable odours and flavours, and subsequently subjecting it to hydrogenation to increase hardness and melting point. This process results in a solid, light-coloured, bland fat suitable for food applications.

The submitted data sheet describes the product as a yellowish-white solid, bland in taste, and free from off-flavours or rancid odours.

The chemical and physical characteristics provided indicate the following:

• Free Fatty Acid (FFA), expressed as palmitic acid: maximum of 0.01%, serving as a quality control parameter for assessing freshness and processing history.
• Moisture and volatile matter: maximum of 0.01%, determined using standard test methods to measure moisture content and other materials volatile under specified conditions.

According to the documentation, the product is GMO-free and is used as a hard stock in the production of butter blends, margarine, shortening, ghee, and related edible fat products.

TARIFF CLASSIFICATION

The Explanatory Notes to heading 1516, cover animal, vegetable, or microbial fats and oils and their fractions that have undergone specific chemical processes, including partial or complete hydrogenation, inter-esterification, re-esterification, or elaidinisation, whether or not refined, but not further prepared.

In line with the above product analysis and the submitted documentation, it is established that the product has undergone chemical transformation by hydrogenation. Consequently, it falls within the scope of Tariff Heading 1516, which covers animal, vegetable, or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified, or elaidinised, whether or not refined, but not further prepared.

Accordingly, Hydrogenated Vegetable Fat is correctly classified under tariff subheading 1516.20.10.00 – Hydrogenated vegetable fats, attracting a 10% rate of duty and 0% VAT, in accordance with the ECOWAS Common External Tariff (CET) 2022–2027.

LEGAL FRAMEWORK

GIR 1 and 6