HS 250300 Crude or unrefined sulphur

Quick Answer: HS code 250300 covers crude or unrefined sulphur, a fundamental industrial raw material. This includes sulphur in its elemental form, typically obtained from mining or as a byproduct of oil and gas refining, before further processing or purification. For importers and exporters, understanding the duty landscape is straightforward: the UK Trade Tariff generally applies a 0.00% ad valorem duty rate. Similarly, the United States offers "Free" duty rates across its tariff lines for this product. The EU TARIC system largely mirrors this, with many lines at 0.00% ad valorem, though some specific subheadings may carry a 1.70% ad valorem rate. The primary trade consideration for this code revolves around supply chain logistics and environmental regulations rather than tariff barriers, given the predominantly low or zero duty rates.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2503009000 0.00 % — —
2503001000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2503001000 0.00 % — —
2503009000 1.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
25030000 Free — —
2503000090 — — ["t"]
2503000010 — — ["t"]

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How Has Trade Volume Developed?

How to Classify This HS Code?

What products does HS 250300 cover?

This subheading covers crude or unrefined sulphur, which is sulphur in its natural state or after undergoing preliminary processing that does not fundamentally alter its character as crude material. This includes sulphur obtained from natural deposits, such as native sulphur, as well as sulphur recovered from other sources, provided it has not been refined to a higher purity or processed into specific chemical forms. The WCO Harmonized System Nomenclature for Heading 2503 explicitly states "Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur," with subheading 250300 specifically designating "Crude or unrefined sulphur." This aligns with definitions found in the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system, which consistently apply this classification to sulphur before significant purification or chemical modification.

What falls outside HS 250300?

The following products are excluded from HS 250300: sublimed sulphur, precipitated sulphur, and colloidal sulphur, which are specifically enumerated as exclusions in the WCO Explanatory Notes for Heading 2503. These forms of sulphur have undergone specific refining or manufacturing processes that result in distinct physical properties and purities, classifying them under Heading 2802 ("Unroasted iron pyrites; sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur"). For example, sulphur that has been purified to a high degree, often referred to as "refined sulphur," or sulphur that has been processed into specific chemical compounds, such as sulphuric acid (HS 2807.00.00), would also fall outside this subheading, as they are no longer considered crude or unrefined.

What are common classification mistakes for HS 250300?

A common error is misclassifying sulphur that has undergone some initial processing but remains essentially crude, or conversely, classifying refined sulphur as crude. Importers sometimes incorrectly assume that any sulphur not yet in its final consumer form should be classified as crude. However, if the sulphur has been subjected to processes like distillation, sublimation, or precipitation, which significantly alter its purity or physical state beyond simple crushing or screening, it should be classified under Heading 2802. This distinction is crucial and often hinges on the degree of refining, as per General Interpretative Rule (GRI) 1, which directs classification according to the terms of the headings and any relative section or chapter notes, and GRI 6 for subheading level classification, ensuring the product's essential character as "crude or unrefined" is maintained.

How should importers classify products under HS 250300?

The correct procedure for classifying products under HS 250300 involves a thorough review of the sulphur's processing history and its current state of purity. Importers and customs brokers should obtain detailed technical specifications from the supplier, including information on the method of extraction and any subsequent treatments. It is essential to confirm that the sulphur has not undergone refining processes such as sublimation, precipitation, or colloidal dispersion, which would shift its classification to Heading 2802. If there is any ambiguity, consulting the WCO Explanatory Notes for Chapter 25 and Heading 2802 is recommended, along with cross-referencing national tariff schedules like the USITC HTS or EU TARIC, to ensure the sulphur meets the "crude or unrefined" criteria. Maintaining clear documentation of the product's origin and processing is vital for compliance.

Which HS Codes Are Related?

HS 750300 HS 250100 HS 281215 HS 350300 HS 250510 HS 293030

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is the Most Favored Nation (MFN) import duty rate for HS code 250300 (Crude or unrefined sulphur) in major markets?

For HS code 250300, the MFN import duty rate is generally 0.00% ad valorem in many major trading blocs. For instance, the United States (under the Harmonized Tariff Schedule of the United States, HTSUS), the European Union (under TARIC), and the United Kingdom (under the UK Global Tariff) all apply a 0.00% ad valorem duty rate to crude or unrefined sulphur. This means that, for most countries, sulphur classified under 250300 can be imported duty-free under the MFN regime. Importers should always verify the specific duty rate applicable to their destination country via official tariff databases like the USITC HTSUS, EU TARIC, or the UK Trade Tariff.

Are there any preferential duty rates or free trade agreements that specifically impact crude or unrefined sulphur (HS 250300)?

Given that the MFN duty rate for HS 250300 is already 0.00% in many major economies, preferential duty rates under Free Trade Agreements (FTAs) or other preferential trade programs typically also result in a 0.00% ad valorem rate. For example, under agreements like USMCA (United States-Mexico-Canada Agreement), EU-Japan EPA, or the UK-Australia FTA, crude or unrefined sulphur originating from partner countries would also enter duty-free. The primary benefit of FTAs for this specific HS code would be the confirmation of duty-free status and potentially simplified customs procedures, rather than a reduction from a higher MFN rate. Importers should ensure compliance with Rules of Origin requirements to claim preferential treatment, even if the duty rate is already zero.

What are the key classification criteria for distinguishing 'crude or unrefined sulphur' under HS 250300?

HS code 250300 specifically covers 'Crude or unrefined sulphur.' The critical classification criterion is the degree of processing. This heading includes sulphur in its raw, natural state, such as brimstone, or sulphur that has undergone only basic processing like crushing, screening, or melting to separate it from gangue, but not further refined to a high degree of purity. It excludes refined, sublimed, precipitated, or colloidal sulphur, which are classified under HS 280200. The World Customs Organization (WCO) Explanatory Notes for Chapter 25 clarify that sulphur of this heading should not have been subjected to processes that substantially alter its chemical composition or purity beyond the crude state. Importers should provide technical specifications or certificates of analysis to customs authorities if there is any ambiguity regarding the degree of refinement.

What documentation is typically required for the import of crude or unrefined sulphur (HS 250300)?

Standard import documentation is required for HS 250300, including a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration form specific to the importing country. While sulphur is not typically subject to extensive phytosanitary or veterinary controls, importers should be aware of potential chemical safety regulations. A Material Safety Data Sheet (MSDS) or Safety Data Sheet (SDS) is often required or recommended for chemical products like sulphur, providing information on hazards, handling, and emergency procedures. Depending on the origin and destination, a Certificate of Origin may be necessary to claim preferential duty rates, even if the MFN rate is 0.00%. Customs brokers should confirm any specific national or regional requirements for chemical imports.

Are there any specific import restrictions or regulatory considerations for crude or unrefined sulphur (HS 250300)?

While crude or unrefined sulphur (HS 250300) is generally not subject to outright import bans, it is classified as a hazardous material due to its flammability and potential to form corrosive acids when exposed to moisture. Consequently, it is subject to specific regulations concerning transportation, storage, and handling. Importers must comply with international and national regulations for dangerous goods, such as the International Maritime Dangerous Goods (IMDG) Code for sea transport, IATA Dangerous Goods Regulations for air transport, and national chemical safety laws (e.g., OSHA in the US, REACH in the EU). These regulations dictate packaging, labeling, placarding, and documentation requirements to ensure safe transit and handling. Importers should consult with their logistics providers and customs brokers to ensure full compliance with all relevant safety and environmental regulations.