HS 280920 Phosphoric acid and polyphosphoric acids

Quick Answer: HS code 280920 covers phosphoric acid and polyphosphoric acids, essential inorganic chemicals used in fertilizers, detergents, food additives, and water treatment. For importers and customs brokers, understanding the duty landscape is crucial. In the UK, the applied duty rate is 0.00% ad valorem. The EU imposes a 5.50% ad valorem duty. The United States generally applies a "Free" duty rate for products classified under this heading, though specific subheadings may exist. Importers should verify the precise classification and applicable duty for their specific product and origin, as trade agreements or specific product characteristics can influence final rates. Accurate classification is vital to ensure compliance and avoid potential penalties.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2809200000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2809200000 5.50 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
28092000 Free — —
2809200020 — — ["t"]
2809200040 — — ["t"]
2809200010 — — ["t"]
2809200030 — — ["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 280920 cover?

This subheading covers phosphoric acid and polyphosphoric acids, specifically excluding phosphinic (hypophosphorous) acid, phosphonic (phosphorous) acid, and their salts, which fall under HS 2811. The WCO Harmonized System Explanatory Notes for Heading 2809 clarify that this subheading encompasses orthophosphoric acid (H3PO4) and its various polymeric forms, such as pyrophosphoric acid (H4P2O7), tripolyphosphoric acid (H5P3O10), and metaphosphoric acid ((HPO3)n). These acids are primarily used in fertilizers, detergents, food additives, and water treatment. The USITC Harmonized Tariff Schedule and EU TARIC system both align with this definition, specifying the chemical compounds within this scope.

What falls outside HS 280920?

The following products are excluded from HS 280920: phosphinic (hypophosphorous) acid and phosphonic (phosphorous) acid, which are classified under HS 2811. Additionally, salts of phosphoric acid, such as sodium phosphate or calcium phosphate, are generally classified under HS 2835, even though they are derived from phosphoric acid. For instance, disodium hydrogen orthophosphate (Na2HPO4) would be classified under HS 2835. Also, phosphides, which are compounds of phosphorus with a more electropositive element, are classified under HS 2848. It is crucial to distinguish between the acid forms and their corresponding salts or other phosphorus compounds to ensure accurate classification.

What are common classification mistakes for HS 280920?

A common error is misclassifying salts of phosphoric acid, such as sodium phosphates or calcium phosphates, under HS 280920 instead of the correct subheading 2835. This mistake often arises from a failure to recognize that HS 280920 is specifically for the acid forms, not their derivatives or salts. Another frequent error involves confusing phosphinic or phosphonic acids with phosphoric acid, leading to incorrect classification under HS 280920 instead of HS 2811. 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 essential to avoid these common pitfalls.

How should importers classify products under HS 280920?

The correct procedure for classifying products under HS 280920 involves first verifying the chemical identity of the product. Importers and customs brokers should obtain a detailed chemical analysis or a Certificate of Analysis (CoA) confirming the product is phosphoric acid or a polyphosphoric acid, and not a salt or another phosphorus acid. Consult the WCO Harmonized System Explanatory Notes for Chapter 28 and Heading 2809 for precise definitions. Cross-reference with the USITC Harmonized Tariff Schedule or EU TARIC system to ensure consistency. If there is any doubt, consider requesting a binding ruling from the relevant customs authority (e.g., CBP in the US) to ensure legal compliance and avoid potential penalties or delays.

Which HS Codes Are Related?

HS 280910 HS 280620 HS 283531 HS 283522 HS 281212 HS 281111

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

FAQ

What are the typical import duty rates for HS 2809.20 (Phosphoric acid and polyphosphoric acids) in major markets?

The Most Favored Nation (MFN) import duty rates for HS 2809.20 can vary significantly by country. For example, the United States generally applies a 'Free' duty rate for MFN imports of phosphoric acid and polyphosphoric acids (as per the Harmonized Tariff Schedule of the United States, USITC). The European Union's TARIC database also typically indicates a 'Free' duty rate for MFN imports into the EU. However, other countries may apply specific ad valorem rates; for instance, some regions might apply a 5.50% ad valorem rate. Importers should always consult the specific tariff schedule of the importing country for the most accurate and up-to-date information.

Are there any preferential duty rates available for HS 2809.20 under common trade agreements?

Yes, preferential duty rates are often available for HS 2809.20 under various free trade agreements (FTAs) or generalized system of preferences (GSP) schemes, provided the goods meet the respective rules of origin. For instance, imports into the United States from countries party to agreements like USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), or originating from GSP beneficiary countries, may be eligible for a 'Free' preferential duty rate. Similarly, the EU offers preferential rates under agreements such as those with the UK (TCA), South Korea, or GSP schemes. Importers must ensure they have the necessary certificates of origin (e.g., USMCA Certificate of Origin, EUR.1, Form A) to claim these preferential rates.

What are the key classification criteria for distinguishing between phosphoric acid and polyphosphoric acids under HS 2809.20?

HS 2809.20 specifically covers both phosphoric acid (orthophosphoric acid) and polyphosphoric acids. The distinction primarily lies in their chemical structure and degree of polymerization. Phosphoric acid (H3PO4) is the simplest form. Polyphosphoric acids are a class of inorganic acids formed by the condensation of two or more phosphoric acid molecules, resulting in a mixture of various linear and cyclic polyphosphates. The classification under 2809.20 is broad enough to encompass both, meaning the specific degree of polymerization or concentration generally does not lead to a different HS code within this subheading, as long as they are fundamentally phosphoric or polyphosphoric acids. The WCO Explanatory Notes for Chapter 28 provide further guidance on the scope of inorganic acids.

What documentation is typically required for importing goods classified under HS 2809.20?

Standard import documentation is generally required for HS 2809.20, including a commercial invoice, packing list, and bill of lading or air waybill. For claiming preferential duty rates, a valid certificate of origin (e.g., EUR.1, Form A, USMCA Certificate of Origin) is essential. Given the nature of acids, additional documentation may be required depending on national regulations concerning hazardous materials, such as a Safety Data Sheet (SDS) and compliance with specific labeling or packaging requirements. Importers should verify any specific chemical import regulations with the relevant customs and environmental authorities of the importing country.