HS 281420 Ammonia in aqueous solution
Quick Answer: HS code 281420 specifically covers "Ammonia in aqueous solution," commonly known as ammonium hydroxide. This product is ammonia gas (NH3) dissolved in water, forming a clear, pungent liquid widely used in industrial cleaning, chemical manufacturing, and as a laboratory reagent. For importers and exporters, understanding the varying duty rates is crucial. In the United Kingdom, the standard Most Favoured Nation (MFN) duty rate is 4.00% ad valorem. The European Union applies an MFN duty rate of 5.50% ad valorem. Conversely, imports into the United States under this classification are generally "Free" of duty, reflecting a zero-tariff policy for this specific chemical. These differences highlight the importance of verifying applicable tariffs based on the destination market and any preferential trade agreements.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2814200000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2814200000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2814200000 | Free | — | ["t","NH<sub>3</sub> 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 281420 cover?
This subheading covers ammonia in aqueous solution, specifically referring to solutions of ammonia gas (NH3) dissolved in water. This is distinct from anhydrous ammonia, which is classified under HS 281410. The WCO Harmonized System Nomenclature for Heading 2814 explicitly differentiates between anhydrous ammonia and ammonia in aqueous solution. Official definitions from the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC system consistently apply this subheading to solutions where ammonia is dissolved in water, typically known as ammonium hydroxide or ammonia water, used in various industrial and household applications.
What falls outside HS 281420?
The following products are excluded from HS 281420: anhydrous ammonia, which is classified under HS 281410 as it contains no water. Additionally, preparations containing ammonia in aqueous solution but formulated for specific uses, such as cleaning preparations or fertilizers, are generally excluded if the ammonia is not the primary constituent or if the product has undergone further processing to become a finished article. For instance, household cleaning products containing ammonia would typically fall under Chapter 34 or 38, depending on their composition and intended use, rather than being classified as a simple aqueous solution of ammonia.
What are common classification mistakes for HS 281420?
A common error is misclassifying anhydrous ammonia (HS 281410) as ammonia in aqueous solution (HS 281420), or vice versa, due to a lack of precise understanding of the product's physical state. Another frequent mistake involves classifying complex mixtures or finished products containing ammonia in aqueous solution under HS 281420, rather than under their appropriate functional heading. This often violates General Interpretative Rule (GRI) 3(a) or 3(b), where the essential character of the product is no longer solely that of an aqueous ammonia solution but rather a preparation for a specific purpose, such as a cleaning agent or a chemical mixture of Chapter 38.
How should importers classify products under HS 281420?
The correct procedure for classifying products under HS 281420 involves first confirming that the product is indeed ammonia dissolved in water and not anhydrous ammonia. Importers and customs brokers should obtain a detailed product specification or Safety Data Sheet (SDS) from the manufacturer, clearly indicating the concentration of ammonia and the presence of water as the solvent. Verification against the WCO Explanatory Notes for Heading 2814 is crucial to ensure the product meets the definition of an "aqueous solution." If the product contains other components or is a formulated preparation, further analysis under GRI 1 and subsequent GRIs may be necessary to determine if it retains the essential character of a simple aqueous ammonia solution or if it should be classified elsewhere, potentially in Chapter 34 or 38.
Which HS Codes Are Related?
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FAQ
What are the typical Most Favored Nation (MFN) import duty rates for HS code 2814.20 (Ammonia in aqueous solution) in major markets?
The MFN (Most Favored Nation) import duty rates for HS code 2814.20 can vary significantly by importing country or customs union. For instance, the United States generally applies a 'Free' duty rate for products classified under HTSUS 2814.20.00. The European Union's TARIC database indicates a common customs tariff of 5.50% ad valorem for imports into the EU. The United Kingdom Global Tariff also lists a 'Free' duty rate for this heading. Other countries may apply rates such as 4.00% ad valorem. Importers should always consult the specific tariff schedule of the destination country (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff) for the most accurate and up-to-date information.
What are the key classification criteria for 'Ammonia in aqueous solution' under HS 2814.20, and how does it differ from anhydrous ammonia?
HS code 2814.20 specifically covers 'Ammonia in aqueous solution,' meaning ammonia dissolved in water, commonly known as ammonium hydroxide or aqua ammonia. The key classification criterion is the presence of water as the solvent. This distinguishes it from HS 2814.10, which covers 'Anhydrous ammonia,' meaning ammonia gas (NH3) without water. The World Customs Organization's Explanatory Notes to Chapter 28 clarify that heading 28.14 covers both anhydrous ammonia and ammonia in aqueous solution. Importers must ensure their product's chemical composition and physical state (liquid solution vs. anhydrous gas) align with the chosen subheading to avoid misclassification.
Are there any common preferential duty programs or free trade agreements that offer reduced or zero duties for HS 2814.20?
Yes, 'Ammonia in aqueous solution' under HS 2814.20 is often eligible for preferential duty treatment under various free trade agreements (FTAs) or generalized system of preferences (GSP) programs, provided the rules of origin are met. For example, if importing into the United States, products originating from countries with which the U.S. has an FTA (e.g., USMCA, CAFTA-DR, KORUS) may enter duty-free. Similarly, within the EU, imports from partner countries under various agreements may benefit from reduced or zero duties. Importers should verify the specific agreement's product-specific rules of origin (PSRs) and ensure they have the necessary documentation, such as a certificate of origin, to claim preferential tariffs. Consulting the relevant FTA text or GSP guide is crucial.
What specific documentation is typically required for importing 'Ammonia in aqueous solution' (HS 2814.20)?
Beyond standard import documentation like the commercial invoice, packing list, and bill of lading/air waybill, importing 'Ammonia in aqueous solution' (HS 2814.20) may require additional specific documents due to its chemical nature and potential regulatory controls. These can include a Safety Data Sheet (SDS) to provide information on hazards, handling, and emergency procedures, which is often required by customs or environmental agencies. Depending on the concentration and volume, permits or licenses from chemical control authorities (e.g., EPA in the U.S., ECHA in the EU) might be necessary. If claiming preferential duty rates under an FTA, a valid Certificate of Origin or origin declaration is mandatory. Importers should confirm all specific documentation requirements with their customs broker and the relevant regulatory bodies in the importing country prior to shipment.