NCS/ARS/CL/10330

You have applied for the tariff classification of Toluene, imported in liquid form and typically packaged in 170 kg drums or transported in ISO tanks.

PRODUCT ANALYSIS

Based on the submitted supporting documentation, the product bears CAS No. 108-88-3, which identifies it as Toluene (also known as methylbenzene or toluol).

Toluene is a clear, colourless, highly flammable aromatic hydrocarbon with a characteristic sweet, paint-like odour. It consists of a benzene ring substituted with a methyl (–CH₃) group, giving it the molecular formula C₇H₈. It’s an Aromatic (cyclic) hydrocarbon.

Toluene is widely used as:

• An industrial solvent in paints, coatings, adhesives, inks, and resins
• A chemical feedstock for the manufacture of:
  • Benzene
  • Xylenes
  • Toluene diisocyanate (TDI) for polyurethane foams
  • Trinitrotoluene (TNT)
• A gasoline blending component to improve octane rating

The product is a single, chemically defined compound and does not constitute a mixture or preparation.

TARIFF CLASSIFICATION

By virtue of its chemical structure and composition, Toluene is classified under Heading 29.02-Cyclic hydrocarbons and effectively classified in Subheading 2902.30.00.00 – Toluene at 5% rate of duty, and 7.5% VAT In accordance with the ECOWAS Common External Tariff (CET) 2022–2027.

LEGAL FRAMEWORK

GIR 1 & 6