Published advance ruling · Classification
NCS/ARS/CL/10337
- Advance ruling number
- NCS/ARS/CL/10337
- System reference
- 10337
- Date of issue
- 2026-03-11
- Category
- Classification
- Name of applicant
- Withheld — applicant details are not published
- Product
- DIETHYLENE GLYCOL
- Product specification / details
you have requested for the tariff classification of a product Diethylene Glycol which will be imported in a quantity of 25.76 metric tons into Nigeria.
PRODUCT ANALYSIS
Diethylene Glycol is a colourless nearly odourless liquid used in organic synthesis, as a solvent for gums and resins, for the preparation of explosives and plastic materials.
TARIFF CLASSIFICATION
As an ether alcohol, this product is effectively classified in tariff heading 2909.41.00.00 - Ethers, Ether-alcohols, … and their halogenated, sulphonated, nitrated or nitrosated derivatives, 2,2'-Oxydiethanol (diethylene glycol, digol) with a 5% Rate of Duty and 7.5% VAT in the ECOWAS CET 2022 -2027.
LEGAL FRAMEWORK
GIR 1 & 6
- Tariff classification / rules of origin
- 2909.41.00.00
- Legal framework (GIRs) applied / PFTA RoO criteria (ETLS, AfCFTA)
- Not stated