NCS/ARS/CL/10466

You have applied for an Advance Ruling on the tariff classification of the G-36SL Natural Gas Genset, imported complete with its associated ancillary equipment.

PRODUCT ANALYSIS

Based on the technical documentation submitted, the G-36SL is a gas-powered marine auxiliary electric generating set designed to provide continuous onboard electrical power for vessels. The generating set is designed to operate on natural gas or biogas and is intended for marine applications requiring a reliable electrical power supply.

The generating set is powered by a spark-ignition, lean-burn internal combustion engine operating on the four-stroke Otto cycle. It features a 12-cylinder V-configuration designed for operation on gaseous fuels.

According to the submitted technical specifications, the generating set incorporates the following principal features:

1. Engine type: Spark-ignition, lean-burn, four-stroke internal combustion engine operating on the Otto cycle.
2. Cylinder configuration: 12-cylinder V-type engine.
3. Exhaust system: Wet exhaust manifold with a twin-turbocharger configuration.
4. Cylinder head design: Four valves per cylinder, with cast-iron construction as specified in the submitted documentation.
5. Crankshaft: Press-forged alloy steel, hardened and tempered to provide strength and durability under operating conditions.
6. Cooling system: Two separate water circuits incorporating two-stage charge-air coolers to improve thermal management and engine performance.
7. Operating speed: 1,500 revolutions per minute (rpm).
8. Rated electrical output: 603 kilowatts electrical (kWe).
9. Rated voltage: 400 V / 480 V, as specified in the technical documentation.
10. Fuel compatibility: Natural gas or biogas.

The generating set converts the chemical energy of gaseous fuel into mechanical energy through combustion within the engine cylinders. This mechanical energy drives an electrical generator, which converts it into electrical energy for onboard use. The associated ancillary equipment supports the operation, control, cooling, and other functions required for the generating set to operate as intended.

TARIFF CLASSIFICATION 

Based on the above, the product is identifiable as a gas-powered electric generating set incorporating a spark-ignition internal combustion engine and an electrical generator, designed primarily for marine auxiliary power generation.

The Explanatory Notes to Chapter 85, under GENERAL, Part (A) SCOPE AND STRUCTURE OF THE CHAPTER, it states that Chapter 85 cover 

machines and apparatus for the production, transformation, or storage of electricity, including generators and transformers of headings 85.01 to 85.04, as well as primary cells of heading 85.06 and electric accumulators of heading 85.07.

Accordingly, the G-36SL Natural Gas Generating Set is appropriately classified under tariff heading 85.02, which covers electric generating sets and rotary converters.

More specifically, the generating sets fall under tariff subheading 8502.39.20.00 – Other generating sets: Gas-powered, at 5% rate of duty and 0% VAT in accordance with ECOWAS Common External Tariff (CET) 2022–2027.

LEGAL JUSTIFICATION

• GIR 1 & 6
• Explanatory Note to Chapter 85 (Part A - Scope and Structure of the Chapter)