NCS/ARS/CL/10437

You have applied for an Advance Ruling on the tariff classification of GISTEX® LS FERM POWDER, imported in 20 kg bags.

PRODUCT ANALYSIS

Based on the technical documentation, Application Data Sheet, Certificate of Analysis (CoA), and manufacturing process description submitted, GISTEX® LS FERM POWDER is a low-sodium yeast extract derived from Saccharomyces cerevisiae (baker’s yeast). It is presented as a powdered preparation intended to supply nitrogenous nutrients, vitamins, and minerals for microbial growth and fermentation processes, particularly in brewing processes.

The product utilises more than 50% adjuncts, such as maize, sorghum, and rice, as alternative sources of fermentable carbohydrates. Such adjuncts may provide insufficient quantities of assimilable nitrogen and other nutrients required for optimal yeast activity during fermentation.

The addition of GISTEX® LS FERM POWDER supplements the nutrient content of the fermentation medium, supporting yeast growth and activity, improving fermentation performance, and helping to reduce the risk of sluggish or inconsistent fermentation associated with nutrient deficiencies and low levels of free amino nitrogen (FAN).

According to the manufacturer's documentation, the product also supports the achievement of higher Real Degree of Fermentation (RDF) and Alcohol by Volume (ABV) values and assists breweries in managing fermentation attenuation and optimising cellar utilisation. These functions demonstrate its intended application as a nutrient supplement in industrial brewing and fermentation processes.

COMPOSITION AND TECHNICAL SPECIFICATIONS

1. Application Data Sheet

According to the Application Data Sheet submitted, the product has the following specifications:

These specifications indicate that the product is predominantly solid material with a substantial nitrogen content and a low sodium chloride concentration. The nitrogen and amino nitrogen values are consistent with the presence of nitrogen-containing compounds, including amino acids and peptides, which contribute to its nutritional function in fermentation.

2. Certificate of Analysis (CoA)

The submitted Certificate of Analysis confirms the following characteristics:

The analytical results demonstrate that the product has a high dry-matter content, a significant nitrogen and protein content, and a low sodium chloride concentration. The microbiological results also indicate a low level of recoverable microbial contamination under the specified test conditions.

Taken together, these characteristics support the product's declared identity and intended function as a yeast-derived nutrient preparation for brewing and fermentation. 

MANUFACTURING PROCESS

According to the technical clarification submitted, GISTEX® LS FERM POWDER is manufactured through the following stages:

1. Cultivation and Harvesting: Selected baker's yeast (Saccharomyces cerevisiae) is cultivated under controlled conditions and subsequently harvested.
2. Autolysis: The harvested yeast undergoes controlled autolysis, during which naturally occurring enzymes break down cellular constituents and release soluble intracellular materials.
3. Separation: The soluble intracellular fraction is separated from the insoluble yeast cell-wall material to obtain the yeast extract.
4. Concentration and Drying: The resulting yeast extract is concentrated and dried to produce a powdered material.
5. Vitamin Enrichment: Small quantities, stated to be less than 1% of thiamine hydrochloride, riboflavin, niacinamide, and biotin are added to supplement the vitamin content.
6. Packaging: The finished preparation is packaged in 20 kg bags and marketed under the trade name GISTEX® LS FERM POWDER.

Based on the above, GISTEX® LS FERM POWDER is a low-sodium, dried yeast extract derived from Saccharomyces cerevisiae through controlled autolysis and separation of soluble intracellular constituents. It has a high dry-matter content, contains significant amounts of nitrogen and protein, and is supplemented with small quantities of vitamins.

TARIFF CLASSIFICATION

Based on the product's composition, manufacturing process, and intended application, GISTEX® LS FERM POWDER is an autolysed yeast extract enriched with vitamins.

However, the Explanatory Note to heading 21.02, under the Exclusion notes (b), excludes autolysed yeast from heading 2102, and included it to heading 2106. 

The Explanatory Note to heading 21.06, item (11), states that autolysed yeast, other yeast extracts, and products obtained by the hydrolysis of yeast are included to heading 21.06 - Food preparations not elsewhere specified or included. 

In view of the above, GISTEX® LS FERM POWDER falls under heading 2106 - Food preparations not elsewhere specified or included and effectively classified in tariff subheading 2106.90.99.00 – Other: Other, at 20% rate of duty and 7.5% VAT in line with ECOWAS Common External Tariff (CET) 2022 – 2027.

LEGAL JUSTIFICATION

GIR 1 & 6

Explanatory Note to heading 2102, item (b) under the Exclusion Notes

Explanatory Note to heading 2106, item (11) inclusion