Published advance ruling · Classification
NCS/ARS/CL/10338
- Advance ruling number
- NCS/ARS/CL/10338
- System reference
- 10338
- Date of issue
- 2026-03-11
- Category
- Classification
- Name of applicant
- Withheld — applicant details are not published
- Product
- NORMAL BUTANOL (1-BUTANOL)
- Product specification / details
You have requested for the tariff classification of Normal Butanol under the Advance Rulings provisions of the Nigeria Customs Service, which will be imported into the county in bulk at a net weight of 25.60 metric tons.
PRODUCT ANALYSIS
1- Butanol is a colourless liquid with an alcohol-like odour. The supporting documents you provided indicate that the product is 99.9% butanol, this is further substantiated by the reference CAS number 71-36-3 in your documentation.
TARIFF CLASSIFICATION
1-BUTANOL is effectively classified under tariff heading 2905.13.00.00 - Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives; Butan-1-ol (n-butyl alcohol) at 5% Rate of Duty and 7.5% VAT in the 2022 - 2027 ECOWAS CET.
LEGAL FRAMEWORK
GIR 1 and 6
- Tariff classification / rules of origin
- 2905.13.00.00
- Legal framework (GIRs) applied / PFTA RoO criteria (ETLS, AfCFTA)
- Not stated