HS 280540 Mercury
Quick Answer: HS code 280540 specifically covers "Mercury," a unique metallic element. This classification encompasses mercury in its elemental form, regardless of purity, used in various industrial, scientific, and medical applications, though its use is increasingly restricted due to environmental concerns. Importers and exporters should note the varying duty rates: in the UK, rates can be 2.00% or 0.00% ad valorem, depending on the specific tariff line and origin. The EU also applies rates such as 3.00% or 0.00% ad valorem. For the US, the general most-favored-nation (MFN) duty rate is 5.7% ad valorem, with a preferential rate of 1.7% ad valorem for certain developing countries, and duty-free status available under various free trade agreements and preference programs (e.g., A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). Due to its hazardous nature, trade in mercury is subject to stringent international regulations, including the Minamata Convention on Mercury, which restricts its production, use, and trade. Compliance with environmental and health regulations is paramount.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2805401000 | 2.00 % | — | — |
| 2805400000 | — | — | — |
| 2805409000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2805400000 | — | — | — |
| 2805401000 | 3.00 % | — | — |
| 2805409000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2805400000 | 1.7% | Free (17 programs) | ["kg"] |
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 2805.40?
Imports of Mercury 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, and 15 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 280540 cover?
This subheading covers mercury, a chemical element with the symbol Hg and atomic number 80, as defined by the Harmonized System Nomenclature issued by the World Customs Organization (WCO). Specifically, it encompasses mercury in its elemental form, whether virgin or recycled, and regardless of its purity level, provided it has not been processed into specific chemical compounds or mixtures. This aligns with the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system, which both classify elemental mercury under this specific six-digit code, distinguishing it from its alloys or compounds. It is typically imported in flasks, bottles, or other containers for various industrial and laboratory applications.
What falls outside HS 280540?
The following products are excluded from HS 280540: mercury amalgams, which are alloys of mercury with other metals, such as dental amalgams (typically classified under Chapter 28 or 30 depending on composition and use, or Chapter 71 for precious metal amalgams). Also excluded are mercury compounds, such as mercury chloride (calomel) or mercury sulfide (cinnabar), which are classified under other specific subheadings within Chapter 28, typically under 2852. Furthermore, waste and scrap of mercury, if specifically prepared for recovery or recycling and not in its elemental, usable form, might fall under Chapter 28 or Chapter 38 depending on its nature and processing. Thermometers containing mercury are classified under Chapter 90, as they are finished articles.
What are common classification mistakes for HS 280540?
A common error is misclassifying mercury amalgams or mercury compounds under HS 280540, failing to recognize that this subheading is strictly for elemental mercury. Importers sometimes overlook the distinction between pure mercury and its chemical derivatives or alloys, leading to incorrect duty rates and potential compliance issues. Another mistake involves classifying mercury-containing articles, such as batteries or scientific instruments, as elemental mercury, rather than as the finished articles they represent, which are typically found in Chapters 85 or 90. Proper application of General Interpretative Rule (GRI) 1, which states that classification is determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid these errors.
How should importers classify products under HS 280540?
The correct procedure for classifying products under HS 280540 involves first confirming that the product is indeed elemental mercury and not an alloy, compound, or an article containing mercury. Importers and customs brokers should review the product's chemical composition, material safety data sheet (MSDS), and any technical specifications to verify it is uncombined mercury (Hg). Consult the WCO Explanatory Notes for Heading 2805, which provide detailed guidance on the scope of elemental metals. If there is any doubt, a binding ruling from the relevant customs authority (e.g., CBP in the US, HMRC in the UK, or national customs authorities in the EU) should be sought to ensure accurate and compliant classification, thereby avoiding penalties and delays.
Which HS Codes Are Related?
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FAQ
What is the import duty rate for HS 2805.40 (Mercury) in the United States, and are there any preferential rates available?
For imports into the United States, the Most Favored Nation (MFN) duty rate for HS 2805.40 (Mercury) is 3.7% ad valorem, as per the Harmonized Tariff Schedule of the United States (HTSUS) General Note 3(b). However, significant preferential duty treatment is available under various trade agreements and programs. For instance, mercury from countries designated as A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, and SG may be eligible for 'Free' duty rates, meaning 0.00% ad valorem, provided all rules of origin and other program requirements are met. Importers should consult the latest HTSUS and relevant trade agreement rules to confirm eligibility and specific documentation requirements for preferential treatment.
What are the key classification criteria for mercury under HS 2805.40, and what other forms of mercury might fall under different HS codes?
HS 2805.40 specifically covers 'Mercury' in its elemental, unalloyed form. According to the World Customs Organization (WCO) Explanatory Notes to Chapter 28, this heading includes mercury as a chemical element. Classification hinges on the substance being elemental mercury, not a compound or an alloy. For example, mercury compounds (e.g., mercuric chloride, mercurous chloride) are classified under HS 2852, while amalgams (alloys of mercury with other metals) are generally classified with the other metal, or under HS 2843 if they are precious metal amalgams. Importers must ensure the product's chemical identity aligns precisely with elemental mercury to avoid misclassification.
What specific documentation is required for importing mercury (HS 2805.40) into the U.S., considering its hazardous nature?
Due to its hazardous nature, importing mercury (HS 2805.40) into the U.S. requires stringent documentation beyond standard customs entry forms. Key documents typically include: a commercial invoice, packing list, bill of lading/airway bill, and a Material Safety Data Sheet (MSDS) or Safety Data Sheet (SDS) detailing the chemical properties, hazards, and safe handling procedures. Furthermore, importers must comply with regulations from agencies such as the Environmental Protection Agency (EPA) under the Toxic Substances Control Act (TSCA), which may require TSCA certification. Depending on the end-use, additional permits or declarations may be necessary. Customs brokers should verify all applicable federal and state regulations prior to importation.
How do common trade agreements, such as the USMCA or EU-UK Trade and Cooperation Agreement, impact the duty rates for HS 2805.40?
Trade agreements significantly influence duty rates for HS 2805.40. For instance, under the United States-Mexico-Canada Agreement (USMCA), qualifying mercury originating from Mexico or Canada would generally enter the U.S. duty-free (0.00% ad valorem), provided all rules of origin are met. Similarly, for trade between the EU and the UK, the EU-UK Trade and Cooperation Agreement (TCA) establishes a 0.00% ad valorem duty rate for goods, including HS 2805.40, that originate in either territory and meet the agreement's specific rules of origin. Importers must accurately declare the origin and ensure compliance with the origin criteria of the respective agreement to claim preferential tariff treatment.