NCS/ARS/CL/10363

You have applied for the tariff classification of solar panels imported in dimensions of 2382×1134×30 mm per unit.

PRODUCT ANALYSIS

Based on the submitted documentation and model number JKM615N-66HL4M-BDV, the product is identified as a Jinko Solar 615W bifacial N-type TOPCon monocrystalline photovoltaic module from the Tiger Neo 3.0 series.

The product is a high-performance photovoltaic solar panel designed to convert sunlight directly into electricity. It incorporates bifacial technology, featuring glass on both sides to allow the rear surface to capture reflected sunlight (albedo - The fraction of solar radiation reflected back into space by a surface), thereby increasing total energy generation. The module also features dual-glass construction, SMBB (Super Multi BusBar) technology, and half-cut cells, which collectively reduce resistive losses, minimize shading, improve efficiency, lower degradation rates, and enhance long-term energy yield.

The solar panel is designed for utility-scale and commercial applications and has the following specifications:

• Rated Power: 615 Watts 
• Cell Type: N-type TOPCon Monocrystalline 
• Module Type: Bifacial photovoltaic module 
• Construction: Dual-glass 
• Dimensions: 2382 mm × 1134 mm × 30 mm 
• Technology Features: SMBB and half-cut cells 

Based on its technical characteristics and intended function, the product is a photovoltaic module assembled into a panel, specifically designed for electricity generation from solar energy.

TARIFF CLASSIFICATION

Part B of the Explanatory Notes to heading 85.41 outlines the main categories of photosensitive semiconductor devices covered under the heading. Specifically, Part B(2)(i) includes photovoltaic cells, whether or not assembled in modules or made up into panels.

Based on the foregoing analysis, the product is classifiable under Heading 8541, which covers:

“Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED), whether or not assembled with other light-emitting diodes (LED); mounted piezo-electric crystals.”

Accordingly, the product is properly classified under Tariff Subheading 8541.43.00.00 – Photovoltaic cells assembled in modules or made up into panels, attracting 0% import duty and 0% VAT, in accordance with the ECOWAS Common External Tariff (CET) 2022–2027.

LEGAL JUSTIFICATION

GIR 1&6