HS 281212 Phosphorus oxychloride
Quick Answer: HS code 281212 specifically covers Phosphorus oxychloride (POCl3), a clear, fuming liquid primarily used as a chlorinating agent in organic synthesis, for manufacturing plasticizers, hydraulic fluids, and certain flame retardants. Importers and exporters should note the varying duty rates across major jurisdictions. In the UK, the Most Favoured Nation (MFN) duty rate is 4.00% ad valorem. The EU applies an MFN rate of 5.50% ad valorem. For the United States, the MFN rate is 3.7% ad valorem, though certain preferential programs offer duty-free entry (e.g., under GSP, CAFTA-DR, USMCA, and various Free Trade Agreements with countries like Australia, Korea, and Singapore). Importers should verify eligibility for these preferential rates to optimize landed costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2812120000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2812120000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2812120000 | 3.7% | 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 2812.12?
Imports of Phosphorus oxychloride 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 281212 cover?
This subheading covers phosphorus oxychloride, a specific inorganic chemical compound with the chemical formula POCl₃. It is a colorless liquid used as a reagent in organic synthesis, particularly for the production of phosphate esters, plasticizers, and flame retardants. The classification aligns with the World Customs Organization's Harmonized System Nomenclature, which places specific inorganic halides and oxyhalides of non-metals under Heading 2812. Both the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system explicitly list "Phosphorus oxychloride" under this 8-digit subheading, confirming its precise scope within Chapter 28, which covers inorganic chemicals.
What falls outside HS 281212?
The following products are excluded from HS 281212: other phosphorus halides, such as phosphorus trichloride (PCl₃) or phosphorus pentachloride (PCl₅), which are classified under HS 2812.10. Similarly, phosphorus oxides, like phosphorus pentoxide (P₂O₅), fall under HS 2809.10. Mixtures containing phosphorus oxychloride, where the addition of other substances changes its essential character or renders it a preparation for a specific use, would generally be classified elsewhere, potentially under Chapter 38 if they are miscellaneous chemical products or preparations, depending on their composition and intended application, rather than as the pure compound.
What are common classification mistakes for HS 281212?
A common error is misclassifying other phosphorus halides or oxyhalides under HS 281212, such as phosphorus trichloride (HS 2812.10.00) or phosphorus tribromide (HS 2812.90.00), due to a lack of precise chemical identification. Importers sometimes confuse phosphorus oxychloride with phosphorus pentoxide (HS 2809.10.00), which is an oxide, not an oxyhalide. Another mistake involves classifying mixtures or preparations containing phosphorus oxychloride as the pure compound, rather than considering their essential character under General Interpretative Rule (GRI) 3(b) or classifying them as chemical preparations under Chapter 38 if they are not pure compounds.
How should importers classify products under HS 281212?
The correct procedure for classifying phosphorus oxychloride involves first confirming the precise chemical identity and purity of the product. Importers and customs brokers should verify the chemical formula (POCl₃) and ensure it is not a mixture or a different phosphorus compound. Reference to the WCO Explanatory Notes for Heading 2812 is crucial, along with consulting the specific national tariff schedules (e.g., USITC HTS, EU TARIC, UK Trade Tariff) which explicitly list "Phosphorus oxychloride" under HS 281212. Obtaining a Certificate of Analysis or a Safety Data Sheet (SDS) from the manufacturer is highly recommended to confirm the chemical composition and avoid misclassification, ensuring compliance with GRI 1.
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FAQ
What are the standard import duty rates for HS code 2812.12 (Phosphorus oxychloride) in major markets?
The Most Favored Nation (MFN) import duty rates for HS code 2812.12 vary by country. For example, the United States applies a general MFN duty rate of 3.7% ad valorem as per the Harmonized Tariff Schedule of the United States (HTSUS). The European Union's TARIC database indicates a common customs tariff duty rate of 5.50% ad valorem. The UK Global Tariff also lists a 5.50% ad valorem duty. Importers should always verify the current rates with the official customs tariff of the destination country, such as the USITC HTSUS, EU TARIC, or UK Trade Tariff.
Are there any preferential duty rates available for Phosphorus oxychloride (HS 2812.12) under common trade agreements?
Yes, preferential duty rates, including 'Free' rates, are available for HS 2812.12 under various trade agreements, subject to meeting the specific Rules of Origin. For instance, imports into the United States from countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG) may be eligible for duty-free treatment under respective Free Trade Agreements (FTAs). Similarly, the EU offers preferential rates for goods originating from numerous partner countries. Importers must ensure they have valid Certificates of Origin (e.g., Form A, EUR.1, or FTA certificates) to claim these preferential tariffs.
What are the key classification criteria for Phosphorus oxychloride under HS 2812.12?
HS code 2812.12 specifically covers 'Phosphorus oxychloride'. The classification falls under Chapter 28, which deals with 'Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radio-active elements or of isotopes'. Heading 28.12 covers 'Halides and halide oxides of non-metals; other inorganic esters of mineral acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives'. Subheading 2812.1 primarily covers 'Chlorides and chloride oxides'. Therefore, Phosphorus oxychloride (POCl3), being a chloride oxide of phosphorus, is precisely classified under 2812.12. The chemical composition and specific name are the primary determinants for this classification, as per the Explanatory Notes to the Harmonized System.
What documentation is typically required for importing Phosphorus oxychloride (HS 2812.12)?
Beyond standard shipping documents like the commercial invoice, packing list, and bill of lading/air waybill, importers of Phosphorus oxychloride (HS 2812.12) should be prepared for additional requirements due to its chemical nature. A Material Safety Data Sheet (MSDS) or Safety Data Sheet (SDS) is crucial for hazard communication and regulatory compliance. Depending on the destination country, import permits or licenses may be required, especially if it's considered a precursor or controlled substance. For claiming preferential duty rates, a valid Certificate of Origin is essential. Importers should also verify any specific chemical control regulations (e.g., TSCA in the US, REACH in the EU) that might apply to this substance.