HS 283640 Potassium carbonates
Quick Answer: HS 283640 covers potassium carbonates, including dipotassium carbonate (potash) and potassium hydrogen carbonate (potassium bicarbonate). These inorganic chemicals are widely used in various industries, such as glass manufacturing, soap production, agriculture (fertilizers), and as a leavening agent in food. Importers and customs brokers should note the varying duty rates: the UK applies a 4.00% ad valorem duty, while the EU imposes 5.50% ad valorem. In the US, rates range from 1.9% to 6% ad valorem, with many products eligible for duty-free treatment under various Free Trade Agreements (e.g., A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). Accurate classification and origin determination are crucial for optimizing duty costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2836400000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2836400000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2836401000 | 1.9% | Free (17 programs) | ["kg"] |
| 283640 | — | — | — |
| 2836402000 | 1.3% | 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 2836.40?
Imports of Potassium carbonates 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 283640 cover?
This subheading covers potassium carbonates, which are inorganic chemical compounds with the chemical formula K2CO3. This includes both dipotassium carbonate and potassium hydrogen carbonate (bicarbonate of potash), as specified in the Harmonized System Nomenclature Explanatory Notes for Heading 2836. These products are typically used in the production of glass, soap, ceramics, and as a buffering agent. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system both align with this WCO definition, encompassing the various grades and forms of potassium carbonate, provided they meet the chemical purity requirements for Chapter 28 inorganic chemicals.
What falls outside HS 283640?
The following products are excluded from HS 283640: solutions of potassium carbonate that are specifically prepared and put up for retail sale as medicaments, which would fall under Chapter 30. Additionally, mixtures containing potassium carbonate where another substance imparts the essential character of the mixture would be classified elsewhere, often in Chapter 38 if they are chemical preparations not elsewhere specified or included. For instance, a cleaning preparation containing potassium carbonate as one ingredient, but where the cleaning function is paramount, would likely be classified under HS 3402. Similarly, potassium carbonate in a form or packing indicating its use as a fertilizer would be classified under Chapter 31.
What are common classification mistakes for HS 283640?
A common error is misclassifying potassium carbonate when it is part of a mixture or solution, failing to apply General Interpretative Rule (GRI) 3(b) correctly. Importers sometimes classify a mixture containing potassium carbonate under 283640 even when another component gives the mixture its essential character, leading to incorrect duty rates and compliance issues. Another frequent mistake involves overlooking the specific end-use provisions for certain preparations, such as medicaments or fertilizers, which would direct classification away from Chapter 28 despite the presence of potassium carbonate. Careful consideration of the product's primary function and composition is crucial to avoid these errors.
How should importers classify products under HS 283640?
The correct procedure for classifying products under HS 283640 involves first confirming the chemical identity as potassium carbonate (K2CO3 or KHCO3) and ensuring it is not a mixture where another component imparts the essential character. Importers should consult the WCO Harmonized System Explanatory Notes for Heading 2836, which provide detailed guidance on the scope of "carbonates." Next, verify that the product is not specifically excluded by Chapter or Section Notes, such as preparations for retail sale as medicaments. Customs brokers should request a Certificate of Analysis (CoA) or Material Safety Data Sheet (MSDS) to confirm the chemical composition and purity, and then apply GRI 1, followed by other GRIs if necessary, to ensure accurate classification under the appropriate national tariff schedule (e.g., US HTS or EU TARIC).
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FAQ
What are the standard Most Favored Nation (MFN) import duty rates for HS code 2836.40 (Potassium carbonates) in key markets, and how do preferential rates apply?
The Most Favored Nation (MFN) import duty rates for HS 2836.40 (Potassium carbonates) vary by importing country. For example, the general MFN duty rate in the United States is 4.0% ad valorem, as per the Harmonized Tariff Schedule of the United States (HTSUS) 2024. In the European Union, the MFN duty rate is 5.5% ad valorem, according to the TARIC database. The UK Global Tariff applies a 6% ad valorem duty rate. Preferential duty rates can significantly reduce or eliminate these duties for eligible goods originating from specific countries under various free trade agreements (FTAs) or special programs. For instance, imports into the US 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), Singapore (SG), and others may be eligible for a 'Free' duty rate, provided all rules of origin requirements are met. Importers should consult the specific country's tariff schedule (e.g., HTSUS, EU TARIC, UK Global Tariff) and the relevant trade agreement's rules of origin to determine eligibility for preferential treatment.
What are the key classification criteria for potassium carbonates under HS 2836.40, and what distinguishes it from other inorganic carbonates?
HS code 2836.40 specifically covers 'Potassium carbonates'. The primary classification criterion is the chemical composition: the product must be a carbonate salt of potassium. This includes dipotassium carbonate (K2CO3) and potassium hydrogen carbonate (KHCO3), also known as potassium bicarbonate. The Explanatory Notes to Chapter 28 of the Harmonized System (HS) provide guidance, stating that this heading covers chemically defined potassium carbonates. It's crucial to distinguish these from carbonates of other metals (e.g., sodium carbonates under 2836.20) or complex carbonates. Purity levels, while important for commercial specifications, do not typically alter the basic chemical classification under this heading, provided the substance is predominantly potassium carbonate. Mixtures or solutions containing other substances might require careful analysis to determine if they remain classified here or fall under a different heading, potentially in Chapter 38 if they are preparations.
What common trade agreements offer duty reductions or exemptions for potassium carbonates (HS 2836.40), and what is required to claim these benefits?
Numerous trade agreements provide duty reductions or exemptions for potassium carbonates (HS 2836.40). For imports into the United States, agreements such as the US-Australia FTA, US-Chile FTA, US-Colombia TPA, US-Korea (KORUS) FTA, US-Panama TPA, and others often grant duty-free access. Similarly, within the EU, goods originating from FTA partners may benefit from preferential tariffs. To claim these benefits, importers must ensure the goods meet the specific 'rules of origin' outlined in the respective trade agreement. This typically involves providing a valid certificate of origin or an origin declaration, demonstrating that the potassium carbonates were wholly obtained or underwent sufficient transformation in the partner country. Customs brokers and importers should verify the specific origin criteria (e.g., change in tariff heading, regional value content) for HS 2836.40 within the applicable agreement and maintain thorough documentation to support the origin claim, as customs authorities may request verification.
What specific documentation is typically required by customs authorities for the import of potassium carbonates under HS 2836.40?
For the import of potassium carbonates under HS 2836.40, standard customs documentation is required, which typically includes: 1) A Commercial Invoice detailing the seller, buyer, description of goods (potassium carbonates), quantity, unit price, total value, currency, and terms of sale (Incoterms). 2) A Packing List providing details on the contents of each package, weight, and dimensions. 3) A Bill of Lading (for ocean freight) or Air Waybill (for air freight) as proof of shipment. 4) A Certificate of Origin if preferential duty rates are being claimed under a free trade agreement. This document attests to the country where the goods were produced or manufactured. 5) Depending on the country of import and specific end-use, a Material Safety Data Sheet (MSDS/SDS) may be requested for chemical products to ensure compliance with safety regulations. Importers should also be prepared for potential requests for technical specifications or chemical analysis reports to confirm the product's classification.