HS 280470 Phosphorus
Quick Answer: HS code 280470 covers elemental phosphorus, a non-metallic chemical element primarily used in the manufacture of fertilizers, detergents, and various industrial chemicals. This heading specifically includes white (yellow), red, and black phosphorus. Importers and exporters should note the varying duty rates across major jurisdictions. For example, the UK applies a 4.00% ad valorem duty, while the EU TARIC system shows a 5.50% ad valorem rate. In contrast, the United States generally imposes a duty of 17.6¢/kg, though some specific subheadings may be duty-free. Trade considerations include potential anti-dumping duties or specific import licensing requirements depending on the country of origin and end-use. Always verify the precise 10-digit subheading and any additional measures.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2804700000 | 4.00 % | — | — |
| 2804709000 | 4.00 % | — | — |
| 2804701000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2804700000 | 5.50 % | — | — |
| 2804701000 | 5.50 % | — | — |
| 2804709000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2804700000 | Free | — | ["kg"] |
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 280470 cover?
This subheading covers elemental phosphorus in its various allotropic forms, specifically white (or yellow) phosphorus, red (or amorphous) phosphorus, and black phosphorus. According to the Harmonized System Nomenclature, as interpreted by the World Customs Organization (WCO) and reflected in the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC system, this classification is reserved for uncombined phosphorus. It encompasses phosphorus whether in solid, liquid, or gaseous form, provided it remains the pure element and has not been chemically combined with other elements to form compounds. This includes phosphorus intended for various industrial applications, such as in the chemical industry, for matches, or in metallurgy.
What falls outside HS 280470?
The following products are excluded from HS 280470: phosphorus compounds, which are classified elsewhere in Chapter 28 or Chapter 29 depending on their chemical nature. For instance, phosphides (compounds of phosphorus with a more electropositive element), such as calcium phosphide, are classified under HS 2848. Phosphoric acid and polyphosphoric acids fall under HS 2809. Phosphates, including those of hydrogen, are classified under HS 2835. Furthermore, phosphorus master alloys, where phosphorus is intentionally added to a base metal to achieve specific properties, are typically classified with the respective base metal in Section XV, for example, ferro-phosphorus under HS 720219.
What are common classification mistakes for HS 280470?
A common error is misclassifying phosphorus compounds as elemental phosphorus, or vice-versa. Importers sometimes incorrectly classify phosphides or phosphoric acid under HS 280470, failing to recognize that this subheading is strictly for the uncombined element. This mistake often arises from an insufficient understanding of chemical nomenclature and the specific scope of "elements" versus "compounds" within Chapter 28. Proper application of General Interpretative Rule (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial. If the product is chemically combined phosphorus, it cannot be classified as elemental phosphorus.
How should importers classify products under HS 280470?
The correct procedure for classifying products under HS 280470 involves verifying that the substance is indeed elemental phosphorus and not a phosphorus compound. Importers and customs brokers should obtain a detailed Certificate of Analysis or Safety Data Sheet (SDS) from the manufacturer, clearly indicating the chemical composition and purity. If the product is 99% or more pure elemental phosphorus, regardless of its allotropic form (white, red, or black), then HS 280470 is the appropriate classification. Always cross-reference with the WCO Explanatory Notes for Heading 2804, and consult official tariff databases like the USITC HTSUS or EU TARIC for any specific national or regional interpretative rulings, ensuring compliance with all applicable trade regulations.
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FAQ
What is the Most Favored Nation (MFN) duty rate for HS code 2804.70 (Phosphorus) in key markets, and are there any significant variations?
The MFN duty rate for HS 2804.70 (Phosphorus) can vary by importing country. For example, the United States generally applies a 'Free' rate under the Harmonized Tariff Schedule of the United States (HTSUS) for MFN (Normal Trade Relations) countries. The European Union's TARIC database indicates a common customs tariff duty rate of 'Free' for phosphorus. However, some countries may apply specific duties or ad valorem rates. Importers should always consult the official tariff schedule of the destination country, such as the USITC HTSUS, EU TARIC, or the UK Trade Tariff, for the most current and accurate MFN duty rates applicable to their specific import.
How is 'Phosphorus' specifically classified under HS 2804.70, and what are the key classification criteria to ensure accuracy?
HS code 2804.70 specifically covers 'Phosphorus.' This heading is straightforward as it directly names the element. Classification under this subheading requires the product to be elemental phosphorus, regardless of its allotropic form (e.g., white, red, black phosphorus). The purity and chemical composition are the primary criteria. It falls under Chapter 28, which covers 'Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radio-active elements or of isotopes.' Importers must ensure that the product is indeed uncombined phosphorus and not a compound containing phosphorus (e.g., phosphates, phosphides), which would fall under different subheadings within Chapter 28 or 29. Laboratory analysis or a Certificate of Analysis (CoA) confirming the elemental nature and purity of the phosphorus is often crucial for accurate classification.
What preferential duty rates might apply to imports of Phosphorus (HS 2804.70) under common trade agreements, and how can importers claim them?
Preferential duty rates for HS 2804.70 can be available under various Free Trade Agreements (FTAs) or Generalized System of Preferences (GSP) programs. For instance, phosphorus imported into the United States from countries with which it has an FTA (e.g., USMCA, CAFTA-DR, KORUS) or from GSP beneficiary countries may be eligible for duty-free treatment, provided the rules of origin are met. Similarly, the EU has numerous FTAs (e.g., with Japan, Canada, UK) and GSP schemes that could offer preferential rates. To claim preferential duties, importers must typically: 1) ensure the goods meet the specific rules of origin criteria outlined in the relevant agreement; 2) obtain a valid Certificate of Origin or an origin declaration from the exporter; and 3) declare the correct preference code on the import declaration. Customs brokers play a vital role in verifying eligibility and ensuring proper documentation for claiming these benefits.
Are there any specific documentation requirements or regulatory considerations for importing Phosphorus (HS 2804.70) beyond standard customs paperwork?
Yes, beyond standard commercial invoices, packing lists, and bills of lading, importing phosphorus (HS 2804.70) often involves additional regulatory considerations due to its hazardous nature. Phosphorus, particularly white phosphorus, is highly reactive and toxic. Therefore, importers may need to comply with specific regulations concerning hazardous materials, including: 1) Safety Data Sheets (SDS) in the language of the importing country; 2) compliance with transport regulations (e.g., IMDG Code for sea, IATA DGR for air) regarding packaging, labeling, and placarding; 3) potential import permits or licenses from environmental or chemical control agencies; and 4) adherence to storage and handling requirements upon arrival. Importers should consult their national chemical control laws (e.g., TSCA in the US, REACH in the EU) and transport regulations to ensure full compliance and avoid penalties.