Published advance ruling · Classification
NCS/ARS/CL/10470
- Advance ruling number
- NCS/ARS/CL/10470
- System reference
- 10470
- Date of issue
- 2026-10-19
- Category
- Classification
- Name of applicant
- Withheld — applicant details are not published
- Product
- SINOTRUK HOWO-NX 6X4 TRACTOR
- Product specification / details
You have requested for an advance ruling on the tariff classification of a new SINOTRUK HOWO-NX 6X4 TRACTOR Model ZZ4257V344JB1.
According to your supporting document, the technical specification of the Sinotruk includes an engine capacity of WD615.47 and 371HP, with Euro Ⅱ emission standard, while the Loading capacity is 2×16000KG, and a Fuel tank capacity of 600L.
The SINOTRUK HOWO-NX 6X4 TRACTOR Model ZZ4257V344JB1 is effectively classified in tariff heading 8701.21.10.00 ' Tractors (other than tractors of heading 87.09), – With only compression-ignition internal combustion piston engine (diesel or semi-diesel) at 5% Rate of Duty, 5% Levy & 7.5% VAT in line with the provisions of the ECOWAS CET 2022 - 2027.
LEGAL FRAMEWORK & JUSTIFICATION
GIR 1 & 6
- Tariff classification / rules of origin
- 8701.21.10.00.00
- Legal framework (GIRs) applied / PFTA RoO criteria (ETLS, AfCFTA)
- Not stated