NCS/ARS/CL/10372

We have received your application for the tariff classification of Aluminum Phosphide TB, which has been packaged for retail sale in 60g containers of 20 tablets.

Product Analysis

Name: Aluminium Phosphide
Formula: AlP
Molecular Weight: 57.96
CAS Number: 20859-73-8

Composition: Contains a minimum of 56% aluminium phosphide by weight.

Physical Characteristics

Presentation and Appearance: Supplied as tablets in 30 g containers. The material appears as a dark grey or yellowish-grey crystalline powder, and commercial products are typically compressed into tablets or pellets.

Primary Use

Used primarily for agricultural fumigation in grain silos, the tablets are placed among stored wheat, rice, and corn to eliminate insects and eggs. This treatment does not leave toxic residues because phosphine gas (PH₃) dissipates and the remaining aluminium hydroxide, Al(OH)₃, is inert (inactive) and can be washed away.

Tariff Classification Analysis and Decision

Under the Explanatory Notes to heading 38.08, insecticides include products used to kill insects as well as products with repellent or attractant effects. These products are classified under this heading only when they are presented for retail sale in a form that clearly indicates their intended use.

• They are packed for retail sale, for example in metal containers or paperboard cartons, as disinfectants, insecticides, or similar products.
• They are presented in forms such as balls, strings of balls, tablets, or plates, so there is no doubt that they are normally sold at retail.

Accordingly, based on the information you have provided and provisions of the legal notes to the Harmonized System, Aluminium Phosphide TB is effectively classified in tariff heading 3808. 91. 11. 90 as, ‘Insecticides, …  and similar products, put up in forms or packings for retail sale or as preparations or articles …’, - Other, - - Insecticides, - - - put up for retail sale, ---- for agricultural purposes, - - - - - other', at 5% rate of duty and 0% VAT in  line with  the legal provisions of the  ECOWAS CET 2022 - 2027. 

Legal Justification and Framework

GIR 1 and 6