NCS/ARS/CL/10348

You have applied for the tariff classification of Security Bags (Polyethylene Bags), imported in cartons.

PRODUCT ANALYSIS

Based on the submitted documentation and technical specifications, the product under consideration is a security bag, which is a specialized and durable plastic container designed for the secure conveyance of cash, sensitive documents, and other valuables.

The product is manufactured primarily from polyethylene (PE), although similar variants may incorporate materials such as nylon or polyvinyl chloride (PVC). It is engineered to provide enhanced protection during handling and transportation, while effectively preventing unauthorized access.

The security bag is equipped with tamper-evident sealing features, notably a hot-melt adhesive closure system. This thermoplastic adhesive ensures rapid, strong, and reliable sealing, while remaining non-toxic and cost-effective. Upon any attempt at interference, the adhesive seal displays visible signs of tampering, thereby safeguarding the integrity of the contents.

In addition, the product is constructed with tear-resistant properties, enabling it to withstand mechanical stress during transit and handling, and further deterring unauthorized access.

Supporting documentation indicates that the bag measures 285 × 410 mm, with a thickness of 80 microns, and is specifically manufactured from polyethylene material.

Although the product is suitable for the secure transportation of valuables across various sectors, its design, presentation, and usage profile indicate that it is principally intended for the conveyance of documents and materials within institutional settings, including schools and offices.

TARIFF CLASSIFICATION

In accordance with Note (2) to Section VII (Plastics and Articles Thereof; Rubber and Articles Thereof), which provides that plastics, rubber, and articles thereof printed with motifs, characters, or pictorial representations that are not merely subsidiary to the primary use of the goods are to be classified in Chapter 49, the classification of such goods is determined by the significance of the printed matter. This position is further reinforced by the Explanatory Notes to Section VII, which clarifies the application of this provision.

However, your product—a specialized plastic security bag printed with specific characters and instructions for use by the National Examinations Council—derives its essential character from the printed content, which is integral to its function and not merely decorative.

Accordingly, the product is more appropriately classified under Chapter 49, specifically Heading 49.11 – Other printed matter, including printed pictures and photographs. It is therefore classified under Tariff Subheading 4911.99.10.00 – Other, printed matter for administrative use, attracting a duty rate of 20%, 7.5% VAT, in line with the provisions of the ECOWAS Common External Tariff (CET) 2022–2027.

LEGAL FRAMEWORK

 Legal Note to Section VII, 

GIR 1 & GIR 6