The Nigeria Customs Service (NCS) has said that solar panels still remain one of the items with free import duty.
The service made the clarification in a circular number T&T/2024/CIRCULAR NO.18 titled: “CLARIFICATION ON THE CLASSIFICATION OF SOLAR PANELS”, signed by Deputy Comptroller, CK Niagwan.
In the circular obtained by Daily Trust, the customs said: “It has come to the notice of the CGC that solar panels are being classified under Heading 85.01 by various units of the service as against Heading 85.41.
“The foregoing may be due to Note (B) to Heading 85.41 of Explanatory Notes, 7th Edition, Page XVI-8541-5, which covers Heading 85.41 and also covers solar cells, whether or not assembled in modules or made up into panels. However, the heading does not cover panels or modules equipped with elements.
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“Consequently, I am directed to inform you that solar panels, whether or not assembled in modules or made up into panels or modules, equipped with elements (diodes, motor, electrolyser, etc), are classifiable under HS Code 8541.42.00.00 and 8541.43.00.00 at 0 per cent duty and VAT-free in accordance with the ECOWAS Common External Tariff (CET) 2022-2027. This classification supersedes every other classification on solar panels.”