NCS/ARS/CL/10331

You have applied for the tariff classification of Glycerine (Glycerol) , which will be imported in 160 drums with a net weight of 250KG and 40 MT.

PRODUCT ANALYSIS

According to the supporting document you provided and the Explanatory Notes to the Harmonized System (HS), Glycerine also known as glycerol is a clear, colourless (sometimes slightly yellowish), syrupy liquid, having a sweet taste. It has a characteristic odour which is neither harsh nor pleasant. The product under review has a purity level of 99.7%.

TARIFF CLASSIFICATION

The Explanator Notes to 29 Sub-Chapter II, Section (C)(II) (1), Glycerine is classified under heading 2905 - Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. , only when the purity level of the glycerine is above 95% or more, calculated on the dry weight.

Accordingly, your Glycerine product which has a purity level of 97% is effectively classified in tariff heading 2905.45.00.00 -- Other polyhydric alcohols:  -- Glycerol at 5% Rate of Duty and 7.5% VAT in line with the provisions of the ECOWAS CET 2022 -2027.

LEGAL FRAMEWORK 

GIR 1 & 6