NCS/ARS/CL/10319

We acknowledge receipt of your application for the tariff classification of a Compressed Air System Package, consisting of two (2) Screw Air Compressors, two (2) Refrigerated Air Dryers, two (2) Air Receiver Tanks, and associated air treatment and filtration components, imported in wooden packaging.

PRODUCT ANALYSIS

Based on the documentation submitted, the product comprises the following:

1. Screw Air Compressor (Model: DPM-55 PM VFD)

The DPM-55 PM VFD is an oil-injected rotary screw air compressor designed for continuous industrial operation. It compresses atmospheric air and delivers it at elevated pressure for use in pneumatic and industrial applications.

The compressor is rated at 10 bar working pressure, 55 kW motor power, and Free Air Delivery (FAD) of approximately 8.5 m³/min. With a motor output of 55 kW (approximately 75 HP), it is suitable for medium- to large-scale industrial operations.

2. Refrigerated Air Dryer (Model: DHH-TR08, Capacity: 8.5 m³/min, Refrigerant: R410A)

The DHH-TR08 is a refrigerated compressed air dryer designed to remove moisture from compressed air. It operates by cooling the compressed air, causing water vapour to condense and be discharged as condensate. This process prevents corrosion, equipment damage, and malfunction of downstream pneumatic systems. The dryer treats compressed air by temperature reduction to effectively remove moisture.

3. Air Receiver Tank

The air receiver tank is a carbon steel pressure vessel with a working pressure range of 0.8 MPa to 1.3 MPa. It is designed to store compressed air and stabilize system pressure.

Its functions include compressed air storage (energy reserve), stabilization of air pressure and flow, reduction of pulsation and pressure surges, improvement of overall system efficiency and continuity, and preliminary separation of moisture and impurities.

4. Precision Filters (Types C, T, and A)

The C, T, and A precision filters form a three-stage compressed air filtration system. These filters progressively remove solid particles, oil aerosols, and moisture from the compressed air, ensuring a clean and dry air supply. They also protect downstream equipment and enhance system efficiency and reliability.

5. Oil/Water Separator

During compressed air generation, condensate containing a mixture of oil and water is produced. The oil/water separator treats this condensate by separating oil from water, thereby allowing environmentally safe disposal of the treated water in accordance with applicable environmental regulations.

6. Air Filters

Air filters are used to remove dust, moisture, oil mist, rust, and other contaminants from intake air or compressed air. They ensure a clean air supply and protect compressor components from premature wear and damage.

7. Oil Filters

Oil filters remove impurities such as metal particles, dust, and sludge from the compressor lubricating oil. This ensures smooth compressor operation, maintains lubrication quality, and prolongs equipment service life.

8. Oil Separators

Oil separators (air/oil separator elements) remove oil mist from compressed air prior to discharge. This ensures the delivery of clean compressed air, recovers lubricating oil for reuse, and protects downstream equipment from oil contamination.

Collectively, the above-listed components function together as a complete industrial compressed air generation and treatment system. The system is used to supply compressed air for powering machinery, operating equipment, supporting industrial processes, and facilitating various applications in sectors such as manufacturing, automotive, and related industries.

TARIFF CLASSIFICATION

Note 4 to Section XVI of the Harmonized System provides that:

“Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, transmission devices, electric cables, or other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, the whole shall be classified in the heading appropriate to that function.”

Furthermore, Explanatory Note VII to Section XVI, under Functional Units, clarifies that the expression “intended to contribute together to a clearly defined function” refers to machines and combinations of machines that are essential to the performance of the specific function of the functional unit as a whole.

In view of the foregoing analysis, the components listed in your documentation function together to perform a clearly defined function, namely the generation, storage, and treatment of compressed air.

Accordingly, the product is classifiable under Tariff Heading 8414 – Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters, and is effectively classified under tariff subheading 8414.80.10.00 – industrial Air Compressor  at the 5% Rate of Duty, and 0% VAT in accordance with the ECOWAS Common External Tariff (C.E.T) 2022–2027.

LEGAL FRAMEWORK

GIR 1 & 6