HS 281214 Phosphorus pentachloride
Quick Answer: HS Code 2812.14 specifically covers Phosphorus pentachloride (PCl5), a highly reactive inorganic chemical compound. This white to pale yellow solid is primarily used as a chlorinating agent in organic synthesis, a catalyst, and in the production of other chemicals. Importers and exporters should note the varying duty rates across major jurisdictions. For instance, the UK applies a 4.00% ad valorem duty, while the EU TARIC system indicates a 5.50% ad valorem rate. In the United States, the Harmonized Tariff Schedule (HTSUS) shows a 25% ad valorem duty for general rates, though "Free" rates may apply under specific trade agreements or programs. Due to its corrosive nature and use in chemical synthesis, compliance with chemical safety regulations and potential dual-use considerations may be relevant.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2812140000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2812140000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2812140000 | 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 281214 cover?
This subheading covers phosphorus pentachloride (PCl5), a chemical compound consisting of one phosphorus atom and five chlorine atoms. It is a yellowish-white solid with a pungent odor, commonly used as a chlorinating agent in organic synthesis, particularly for converting carboxylic acids and alcohols into their corresponding acyl chlorides and alkyl chlorides. The WCO Harmonized System Nomenclature specifically identifies "Phosphorus pentachloride" under subheading 2812.14, aligning with the descriptions found in both the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system, ensuring consistent global classification for this distinct chemical compound.
What falls outside HS 281214?
The following products are excluded from HS 281214: phosphorus trichloride (PCl3), which is classified under HS 2812.13, as it contains only three chlorine atoms. Similarly, phosphorus oxychloride (POCl3), also known as phosphoryl chloride, is excluded and classified under HS 2812.19, due to the presence of an oxygen atom in its molecular structure. Mixtures containing phosphorus pentachloride that are not solely phosphorus pentachloride, but rather preparations or compounds where PCl5 is not the sole or principal component, would also typically be classified elsewhere, potentially under other subheadings in Chapter 28 or Chapter 38, depending on their composition and intended use.
What are common classification mistakes for HS 281214?
A common error is misclassifying phosphorus pentachloride with other phosphorus chlorides, such as phosphorus trichloride (PCl3) or phosphorus oxychloride (POCl3), which are distinct chemical compounds with different molecular structures and applications. Importers might incorrectly assume that all phosphorus-chlorine compounds fall under a single, broader category without distinguishing the exact number of chlorine atoms or the presence of oxygen. This often stems from a failure to apply General Interpretive Rule (GRI) 1, which dictates that classification is determined according to the terms of the headings and any relative section or chapter notes, requiring precise identification of the chemical structure rather than a general family grouping.
How should importers classify products under HS 281214?
The correct procedure for classifying phosphorus pentachloride involves accurately identifying the chemical compound's precise molecular structure to confirm it is indeed PCl5. Importers and customs brokers should consult the product's Safety Data Sheet (SDS) or Certificate of Analysis (CoA) to verify the chemical name, CAS number, and molecular formula. This documentation provides definitive proof of the substance's identity. Subsequently, cross-referencing this information with the WCO Harmonized System Explanatory Notes for Heading 2812 and specifically subheading 2812.14, along with the relevant national tariff schedule (e.g., USITC HTS or EU TARIC), will confirm the correct classification and ensure compliance with import regulations and duty assessments.
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FAQ
What is the Most Favored Nation (MFN) import duty rate for HS code 2812.14 (Phosphorus pentachloride) in key markets?
The MFN import duty rate for Phosphorus pentachloride (HS 2812.14) varies by importing country. For example, the United States applies a 4.0% ad valorem MFN duty rate under the Harmonized Tariff Schedule of the United States (HTSUS). The European Union's TARIC database indicates an MFN duty rate of 5.50% ad valorem. In contrast, some countries may apply higher rates, or, as an illustrative example, a country might apply a 25% ad valorem duty rate. Importers should always verify the current MFN rate with the specific country's customs tariff schedule (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff) for the most accurate and up-to-date information.
Are there any preferential duty rates available for Phosphorus pentachloride (HS 2812.14) under common trade agreements?
Yes, preferential duty rates, including 'Free' rates, are often available for Phosphorus pentachloride (HS 2812.14) depending on the country of origin and the importing country's trade agreements. For instance, imports into the United States from countries party to agreements like USMCA (Canada, Mexico), CAFTA-DR, or certain Free Trade Agreements (FTAs) may qualify for a Free duty rate, provided all rules of origin are met. Similarly, imports into the EU from countries with preferential agreements (e.g., GSP, FTAs) may also benefit from reduced or Free duties. Importers must ensure they have the necessary documentation, such as a Certificate of Origin, to claim preferential treatment. Consult the specific trade agreement's rules of origin and the importing country's tariff schedule for eligibility.
What are the key classification criteria for Phosphorus pentachloride under HS code 2812.14?
Phosphorus pentachloride is classified under HS code 2812.14 based on its chemical composition and identity. Heading 28.12 covers 'Halides and halide oxides of non-metals; halogenated or sulphonated derivatives of non-metals.' Subheading 2812.10 specifically covers 'Chlorides and chloride oxides.' Further breakdown to 2812.14 identifies 'Phosphorus pentachloride.' The classification is straightforward as it is a distinct chemical compound. Customs authorities will primarily look for the chemical name, CAS number (e.g., 1024-10-1 for Phosphorus pentachloride), and chemical formula (PCl5) to confirm its identity. Any mixtures or solutions containing Phosphorus pentachloride would need to be evaluated based on their principal characteristics and composition, following General Interpretive Rule 3, if applicable, but pure Phosphorus pentachloride is directly classified here.
What specific documentation is required for importing Phosphorus pentachloride (HS 2812.14), considering its nature as a chemical?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading/air waybill, importing Phosphorus pentachloride (HS 2812.14) often requires additional chemical-specific documentation due to its hazardous properties. Key documents typically include: a Safety Data Sheet (SDS), which provides critical information on hazards, handling, and emergency procedures; and potentially a Certificate of Analysis (CoA), verifying the purity and specifications of the chemical. Depending on the importing country's regulations, permits or licenses from environmental protection agencies or chemical control authorities may also be necessary. For example, in the US, compliance with EPA regulations (e.g., TSCA) might be required. Importers should consult the relevant national chemical control laws and customs regulations of the importing country well in advance of shipment.