NCS/ARS/CL/10328

You have applied for the tariff classification of Isopropylol, packaged and imported in 159 kg drums. 

PRODUCT ANALYSIS

According to CAS no 67-63-0, Isopropylol, commonly known as isopropyl alcohol (IPA) or 2-propanol, is a colourless, flammable organic chemical compound with a strong odour. It is produced mainly through the hydration of propylene, a petrochemical derivative. It is a secondary alcohol with the chemical formula C₃H₈O or (CH₃)₂CHOH. The compound contains one hydroxyl group (–OH) and is miscible with water and many organic solvents, which makes it highly versatile for both industrial and commercial applications.

Isopropyl alcohol is widely used:

• As a solvent in the manufacture of pharmaceuticals, cosmetics, paints, inks, and coatings.
• As a cleaning and degreasing agent in electronics, automotive, and general industrial processes.
• As an antiseptic and disinfectant in medical and healthcare settings, particularly in the production of rubbing alcohol and hand sanitisers.
• As a chemical intermediate in the manufacture of acetone and other industrial chemicals.

According to the Certificate of Analysis submitted, the product composition is as follows:

Isopropanol – 89.1%

Ethanol – 10.7%

Water – 0.032%

n-Propanol – <0.1%

An End User Certificate has been issued for this product.

TARIFF CLASSIFICATION

In line with the provisions of Note 1(a) to Chapter 29 of the Harmonized System, separate chemically defined organic compounds, whether or not containing impurities, are classified under Chapter 29.

Based on the foregoing and considering that the product is predominantly composed of isopropyl alcohol containing a single hydroxyl group, it is classified under Heading 2905 – Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives, specifically under saturated monohydric alcohols.

Accordingly, the product is effectively classified in tariff subheading 2905.12.00.00 - Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) at 5% Rate of Duty, and 7.5% VAT inline with ECOWAS Common External Tariff (CET) 2022–2027.

LEGAL FRAMEWORK

GIR 1 & 6