HS 280430 Nitrogen
Quick Answer: HS 280430 covers nitrogen, a chemical element primarily used in industrial applications such as inerting, cryogenics, and fertilizer production. This heading specifically includes nitrogen in its elemental form, typically supplied as a compressed gas or liquid. Importers and customs brokers should note the varying duty rates across major jurisdictions: the UK applies a 4.00% ad valorem duty, while the EU's TARIC system shows a 5.50% ad valorem rate. In the US, the general most-favored-nation (MFN) duty rate is 3.7% ad valorem, though certain preferential programs (e.g., under FTAs with Australia, Chile, Korea, Singapore, etc.) allow for duty-free entry. Careful classification and origin determination are crucial to leverage these preferential rates.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2804300000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2804300000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2804300000 | 3.7% | Free (17 programs) | ["thousand m<sup>3</sup>"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 2804.30?
Imports of Nitrogen may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 280430 cover?
This subheading covers nitrogen, a chemical element with the atomic number 7, in its elemental form. As per the Harmonized System Nomenclature, specifically Heading 2804, this classification encompasses non-metals, and 2804.30 specifically identifies nitrogen. This includes nitrogen gas (N2) regardless of its purity level, provided it remains in its elemental state and has not been chemically combined with other elements to form compounds. Official interpretations from the USITC Harmonized Tariff Schedule and the EU TARIC system consistently apply this subheading to pure or commercially pure nitrogen, typically supplied in compressed gas cylinders or as a cryogenic liquid.
What falls outside HS 280430?
The following products are excluded from HS 280430: nitrogen compounds, such as ammonia (NH3), which is classified under HS 2814, or nitrogen oxides, which fall under HS 2811. Also excluded are mixtures of nitrogen with other gases where the mixture constitutes a specific preparation for a particular use, such as calibration gases or breathing mixtures, which would be classified under HS 3824 or other relevant headings depending on their composition and intended application. Nitrogen-enriched air, if it is a prepared mixture for a specific purpose beyond simply being elemental nitrogen, would also typically fall outside this specific subheading.
What are common classification mistakes for HS 280430?
A common error is misclassifying nitrogen compounds as elemental nitrogen, or vice versa. For instance, classifying anhydrous ammonia (NH3) under 2804.30 instead of 2814.10 is a frequent mistake, despite ammonia being a nitrogen-containing compound, not elemental nitrogen. Another error involves mixtures; if nitrogen is part of a prepared gas mixture for a specific industrial or medical application, it should be classified according to the mixture's function and composition, often under Chapter 38, rather than as pure elemental nitrogen under 2804.30. Proper application of General Interpretative Rule 1, which dictates classification by the terms of the headings and section or chapter notes, is crucial to avoid these errors.
How should importers classify products under HS 280430?
The correct procedure for classifying nitrogen involves first confirming that the product is indeed elemental nitrogen (N2) and not a nitrogen compound or a prepared mixture. Importers and customs brokers should review the product's chemical composition, typically found on a Certificate of Analysis or Material Safety Data Sheet (MSDS), to verify it is uncombined nitrogen. If it is elemental nitrogen, HS 2804.30 is the appropriate classification under Heading 2804. For the United States, the current duty rate for HS 2804.30.00.00 is Free (0% ad valorem) for most favored nation (MFN) countries. In the EU, the TARIC code for 28043000 is also subject to a 0% ad valorem duty rate. Always cross-reference with the latest official tariff schedules, such as the USITC HTS or the EU TARIC database, to confirm duty rates and any specific import requirements.
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FAQ
What is the Most Favored Nation (MFN) import duty rate for HS code 2804.30 (Nitrogen) in the United States, and are there any significant preferential programs?
For HS code 2804.30, 'Nitrogen,' the United States MFN (Most Favored Nation) general duty rate is typically 3.7% ad valorem, as per the Harmonized Tariff Schedule of the United States (HTSUS). However, many countries are eligible for preferential duty treatment, often resulting in a 'Free' rate. Key trade agreements and preference programs that grant duty-free entry for nitrogen under this HS code include, but are not limited to, those with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and various Generalized System of Preferences (GSP) beneficiary countries (A, D, E, P, S). Importers should verify the specific program indicator and country of origin to claim preferential treatment, ensuring compliance with rules of origin.
What are the primary classification criteria for nitrogen under HS 2804.30, and what forms of nitrogen are included?
HS code 2804.30 specifically covers 'Nitrogen.' This heading is straightforward and includes nitrogen in its elemental form (N2), regardless of purity, provided it is not mixed with other gases to form a specific mixture classified elsewhere. It typically covers nitrogen gas, whether compressed, liquefied, or in other forms suitable for transport and use. The classification hinges on the chemical identity as elemental nitrogen. It does not include nitrogen compounds, which would fall under other chapters, nor does it include mixtures of gases where nitrogen is not the sole or principal constituent for classification purposes under other specific headings (e.g., certain calibration gases or breathing mixtures).
What documentation is typically required for importing nitrogen (HS 2804.30), especially when claiming preferential duty rates?
Standard import documentation for HS 2804.30 includes a commercial invoice, packing list, and bill of lading or air waybill. For nitrogen, a Safety Data Sheet (SDS) may also be required by regulatory agencies (e.g., EPA, OSHA in the US) due to its nature as a compressed or cryogenic gas, though this is not typically a customs requirement for classification or duty. When claiming preferential duty rates under a Free Trade Agreement (FTA) or preference program, a Certificate of Origin (e.g., USMCA Certificate of Origin, or a similar document for other FTAs) is crucial. This document attests that the nitrogen meets the specific rules of origin criteria of the respective agreement, allowing for duty-free or reduced-duty entry. Importers should retain all supporting documentation for several years, as customs authorities may request it for verification.
Are there any specific trade agreements or customs regulations that frequently impact the import of nitrogen (HS 2804.30) into the EU or UK?
In the European Union (EU) and the United Kingdom (UK), nitrogen (HS 2804.30) generally benefits from 'Free' duty rates under many trade agreements. For the EU, the Common Customs Tariff (TARIC) typically lists a 'Free' MFN rate. However, preferential agreements with countries like South Korea, Japan, Canada, and numerous developing countries under schemes like the Generalised Scheme of Preferences (GSP) allow for duty-free import, provided rules of origin are met. Post-Brexit, the UK Global Tariff (UKGT) also lists a 'Free' MFN rate for 2804.30. The UK has also rolled over many of its own trade agreements, such as with South Korea and Japan, which continue to provide preferential 'Free' rates. Importers into both the EU and UK must ensure they have valid proofs of origin (e.g., EUR.1 movement certificates, origin declarations on commercial invoices, or REX system declarations for GSP) to claim these preferential rates, as per the respective customs regulations.