NCS/ARS/CL/10323

You have applied for the tariff classification of tomato powder with a gross weight of 5.28 Metric Tonnes.

Product Analysis

The supporting documents you provided indicate that the tomato powder is red in appearance, free flowing and highly soluble in water with a Lycopene content of 120mg per 100g. Lycopene is an organic hydrocarbon that is responsible for the red colour of tomatoes.  Additionally, the MSDS and Chemical analysis do not show the presence of any other vegetable or product that could affect the integrity of the tomato powder as wholly a product of tomatoes.

Tariff Classification Analysis

By virtue of Note 3 to Chapter 7, which states inter alia that heading 07.12, ‘covers all dried vegetables of the kinds falling in headings 07.01 to 07.11’, Tomatoes in powder form are effectively classified under tariff heading 07.12, ‘Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared’.  Furthermore, the Explanatory Notes to Chapter 20 (Preparations of vegetables, fruit, nuts or other parts of plants), clarifies the exclusion of tomatoes presented in the states specified in chapter 7 from chapter 20.

Accordingly, tomato powder is appropriately classified in tariff heading 07.12.90.00.00, ‘Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared, - Other vegetables… ', with a 20% Rate of Duty and 0% VAT in line with the provisions of the ECOWAS CET 2022 – 2027.

Please note that this product is not recorded under any prohibition by the extant Fiscal Policy Measures (FPM) of Nigeria.

Legal Framework & Justification

GIR 1 & 6