NCS/ARS/CL/10354

We have received your application for tariff classification of the following items: 7.5 MMSCFD Natural Gas Liquefaction Plant & its Components, 2.96 MMSCFD LNG Storage and Regas Station & its components and LNG Semi-Trailer.

PRODUCT ANALYSIS AND COMPONENTS

These machinery and equipment after importation, will be used to develop a mini-LNG plant facility for the supply of natural gas for industrial and commercial use.

A. 7.5 MMSCFD NATURAL GAS LIQUEFACTION PLANT & ITS COMPONENTS:

1. Pressure regulating unit 
2. Metering and Filtering Unit 
3. Feed gas compression unit 
4. Acid gas removal system 
5. Dehydration and Hg removal system 
6. Liquefaction Unit 
7. Refrigeration compression and Refrigerant storage & makeup Unit Products storage and loading unit 
8.  Fuel gas unit
9.  Instrumental Control system 
10. Electrical Control system 
11. Utilities and Auxiliary unit 
12. First fill chemicals 
13. Power Generation Unit 
14. Installation Materials, Accessories and Components 

B. 2.96 MMSCFD LNG STORAGE AND REGAS STATION & ITS COMPONENTS:

1. Vacuum powder 

2. Insulated storage tank 

3. Pressurization of LNG unloading 

4. Pressurization of LNG tank 

5.  BOG heater 

6. EAG heater  

7. Air heating gasifier

8. Reheating and PRMS 

9. Instrument control system, gas alarm system 

10. Instrument air system 

11. Installation Materials, Accessories and Components 

C. LNG SEMI-TRAILER

TARIFF CLASSIFICATION ANALYSIS

In line with the provisions of Note 4 to Section 16, the machinery and equipment are classified as follows: 

1. The 7.5 MMSCFD Natural Gas Liquefaction Plant & its Components (as listed above) are effectively classified under tariff heading 8419.60.00.00,  ‘Machinery plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature ... - Machinery for liquefying air or other gases’. with a 5% Rate of Duty and 0% VAT in line with the provisions of the ECOWAS CET 2022 – 2027.
2. The 2.96 MMSCFD LNG Storage, Regas Station & Its Components (as listed above) are effectively classified under tariff heading 8419.60.00.00, ‘Machinery plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature ... - Machinery for liquefying air or other gases’, with a 5% Rate of Duty and 0% VAT in line with the provisions of the ECOWAS CET 2022 – 2027.
3. The LNG Semi-trailer is effectively classified under tariff heading 8716.31.00.00, as ‘Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof. Other trailers and semi-trailers for the transport of goods, -- Tanker trailers and tanker semi-trailers’, with a 10% rate of Duty and 7.5% VAT in line with the ECOWAS CET 2022 – 2027.

Additionally, the items referenced in paragraphs 1 and 2 above may be presented either assembled or disassembled, complete or incomplete at the time of importation due to issues of transportation and logistics. They however remain classified under heading 8419.60.00.00, consistent with the principles outlined in GIR 2a (refer to the explanatory notes for GIR 2a, please).

LEGAL FRAMEWORK AND JUSTIFICATION

GIR 1, 2a and 6