HS 280440 Oxygen
Quick Answer: HS code 280440 covers oxygen, a chemical element classified under Chapter 28 for inorganic chemicals. This heading specifically includes oxygen in its gaseous or liquid form, used across various industries from medical applications and welding to industrial processes and aerospace. Importers and exporters should note the varying duty rates: the UK applies a 4.00% ad valorem duty, while the EU imposes 5.00%. In the US, the general duty rate is 3.7% ad valorem, but a significant number of preferential trade agreements (e.g., with Australia, Chile, Korea, Singapore) allow for duty-free entry. Customs brokers must verify the specific country of origin to leverage these potential duty savings.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2804400000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2804400000 | 5.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2804400000 | 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 2804.40?
Imports of Oxygen 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 280440 cover?
This subheading covers oxygen, a chemical element with the symbol O and atomic number 8, as defined by the World Customs Organization's Harmonized System Nomenclature. Specifically, it encompasses oxygen in its elemental gaseous or liquid form, regardless of purity, provided it is not combined with other elements to form compounds. This includes medical-grade oxygen, industrial oxygen, and oxygen used for welding or life support systems. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system both align with this definition, classifying pure oxygen, whether compressed, liquefied, or in other forms, under this specific subheading within Chapter 28, which covers inorganic chemicals.
What falls outside HS 280440?
The following products are excluded from HS 280440: oxygen in chemical combination with other elements, such as water (H2O) which is classified elsewhere, or ozone (O3), which falls under HS 2804.50. Additionally, mixtures of oxygen with other gases, unless specifically provided for elsewhere, are generally classified under Heading 2853 (e.g., "Other inorganic compounds; amalgams other than of precious metals; whether or not chemically defined"). For instance, breathing mixtures containing oxygen and helium for diving are not classified here, nor are oxygen-enriched air mixtures, which would typically fall under Heading 2853. This distinction is crucial for accurate classification.
What are common classification mistakes for HS 280440?
A common error is misclassifying oxygen-containing mixtures, such as medical gas blends, directly under HS 280440. Importers often overlook that this subheading is strictly for elemental oxygen. According to General Interpretative Rule (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. GRI 3(b) would apply to mixtures, often leading to classification under Heading 2853 as "other inorganic compounds" or under a more specific heading if the mixture constitutes a preparation for a particular use. Another mistake is classifying ozone (O3) here, which is chemically distinct and has its own specific subheading, 2804.50, despite being an allotrope of oxygen.
How should importers classify products under HS 280440?
The correct procedure for classifying products under HS 280440 involves first confirming that the product is indeed elemental oxygen, not a compound or a mixture. Importers and customs brokers should review the product's chemical composition and technical specifications. If the product is pure oxygen, whether gaseous or liquid, it correctly falls under this subheading. If it is a mixture, such as oxygen mixed with nitrogen or argon, it should be classified under Heading 2853 or another more specific heading based on its primary function and composition, applying GRI 3(b) if necessary. Always consult the latest WCO Explanatory Notes, USITC HTS, or EU TARIC for definitive guidance and any specific chapter or section notes that may apply to ensure compliance and avoid potential penalties.
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FAQ
What are the typical Most Favored Nation (MFN) import duty rates for HS code 2804.40 (Oxygen) in major markets, and are there any significant preferential duty programs?
The MFN (Most Favored Nation) import duty rates for HS 2804.40 (Oxygen) can vary significantly by importing country. For example, the United States generally applies a 'Free' duty rate for MFN imports of oxygen. However, other countries may impose specific ad valorem rates. Importers should consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) for the United States, the EU TARIC for the European Union, or the UK Global Tariff for the United Kingdom, to confirm the exact MFN rate.
Regarding preferential duty programs, oxygen under HS 2804.40 frequently benefits from 'Free' duty rates under various Free Trade Agreements (FTAs) and preferential trade programs. For instance, imports into the U.S. may be 'Free' from countries designated under programs like the Generalized System of Preferences (GSP) or specific FTAs with countries such as 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 others. Importers must ensure they meet the Rules of Origin requirements of the respective agreement to claim preferential treatment. Always verify the specific program indicator (e.g., 'A', 'AU', 'BH') in the tariff schedule.
What are the key classification criteria for oxygen under HS 2804.40, and what forms of oxygen are included or excluded?
HS code 2804.40 specifically covers 'Oxygen'. The primary classification criterion is the chemical identity of the substance as elemental oxygen (O2). This heading includes oxygen in various forms commonly traded, such as compressed gaseous oxygen, liquid oxygen, and oxygen of high purity. It generally covers oxygen for industrial, medical, and scientific uses.
It's crucial to distinguish pure oxygen from mixtures or compounds. For example, oxygen enriched air or gas mixtures containing oxygen with other elements might be classified elsewhere, typically under Chapter 28 or 38, depending on the nature of the mixture and its intended use. Ozone (O3), while an allotrope of oxygen, is specifically classified under HS 2804.90 ('Other non-metals'). Importers should ensure their product is pure elemental oxygen to correctly apply HS 2804.40. Reference to the Explanatory Notes of the Harmonized System (WCO) for Chapter 28 provides definitive guidance on the scope of this heading.
What specific documentation is required for importing oxygen (HS 2804.40), particularly concerning safety and regulatory compliance?
Importing oxygen (HS 2804.40) requires standard customs documentation, including a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin if preferential duty rates are claimed. Beyond these, due to oxygen's nature as a compressed gas and its various applications (e.g., medical, industrial), specific safety and regulatory compliance documentation is often mandatory.
Key additional documentation may include:
- Material Safety Data Sheet (MSDS) or Safety Data Sheet (SDS): Essential for hazard communication, providing information on properties, hazards, handling, storage, and emergency procedures.
- Certificates of Analysis (CoA): Especially for high-purity oxygen or medical-grade oxygen, confirming the purity level and absence of contaminants.
- DOT (Department of Transportation) or equivalent national transport certifications: For cylinders and containers, ensuring they meet safety standards for the transport of compressed gases.
- FDA (Food and Drug Administration) registration/approvals: If the oxygen is intended for medical use in the United States, the manufacturer and product may need to be registered and comply with medical device or drug regulations. Similar health authority approvals apply in other jurisdictions (e.g., EMA in the EU, MHRA in the UK).
Importers should consult the relevant regulatory bodies in the importing country to ensure full compliance with all safety, health, and environmental regulations for compressed gases.
How do trade agreements, such as the USMCA or EU-UK Trade and Cooperation Agreement, impact the import of oxygen under HS 2804.40?
Trade agreements significantly impact the import of oxygen (HS 2804.40) by potentially reducing or eliminating customs duties, provided the product meets the agreement's Rules of Origin. For example:
- USMCA (United States-Mexico-Canada Agreement): Oxygen originating from Mexico or Canada and imported into the United States (or vice-versa) would generally qualify for duty-free treatment under USMCA, provided it meets the specific origin rules for Chapter 28. Importers must obtain a certification of origin from the exporter to claim these benefits.
- EU-UK Trade and Cooperation Agreement (TCA): For oxygen traded between the European Union and the United Kingdom, the TCA allows for zero tariffs and zero quotas, provided the oxygen is 'originating' in either the EU or the UK according to the TCA's specific rules of origin. This typically involves the product being wholly obtained or undergoing sufficient processing within the territory of a Party.
Importers and customs brokers must carefully review the specific origin criteria for HS 2804.40 within the relevant trade agreement. Simply shipping from a partner country is not sufficient; the product must 'originate' there. Failing to meet origin requirements means the product will be subject to the MFN duty rate, which for oxygen can be 'Free' in some markets but could be 3.7% or 5.0% ad valorem in others, depending on the specific tariff schedule.