HS 284450 Spent (irradiated) fuel elements (cartridges) of nuclear reactors
Quick Answer: HS Code 284450 covers spent (irradiated) fuel elements and cartridges from nuclear reactors. These are the used fuel assemblies removed from nuclear power plants after energy extraction. Due to their radioactive nature, these products are subject to stringent international regulations concerning handling, transport, and disposal. For importers and exporters, the primary consideration is regulatory compliance rather than customs duties. Across major jurisdictions, including the UK, EU, and US, the applied Most Favored Nation (MFN) duty rate for HS 284450 is 0.00% ad valorem, or "Free." This reflects the specialized and controlled nature of the goods, where trade is primarily governed by nuclear safety and non-proliferation treaties rather than tariff barriers. Importers and customs brokers must ensure full compliance with national and international atomic energy regulations, such as those from the IAEA.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2844500000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2844500000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2844500000 | 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 to Classify This HS Code?
What products does HS 284450 cover?
This subheading covers spent (irradiated) fuel elements (cartridges) of nuclear reactors, as defined by the Harmonized System Nomenclature issued by the World Customs Organization (WCO) and reflected in national tariffs such as the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC. These are fuel assemblies that have been removed from a nuclear reactor after use because they are no longer efficient in sustaining a nuclear chain reaction. They contain fission products and actinides, making them highly radioactive and requiring specialized handling and storage due to their hazardous nature and potential for reprocessing.
What falls outside HS 284450?
The following products are excluded from HS 284450: fresh (unirradiated) nuclear fuel elements, which are classified under other subheadings of Heading 2844, specifically 2844.10 for natural uranium and its compounds, 2844.20 for enriched uranium and its compounds, and 2844.30 for depleted uranium and thorium and their compounds. Additionally, radioactive isotopes other than those contained within spent fuel elements, such as those used for medical or industrial purposes, are classified under other appropriate subheadings within Heading 2844, depending on their specific composition and form. Nuclear reactors themselves, and parts thereof, are classified in Chapter 84.
What are common classification mistakes for HS 284450?
A common error is misclassifying fresh (unirradiated) nuclear fuel elements, which are intended for use in a reactor, as spent fuel. This mistake often arises from a lack of precise understanding of the "spent" condition, which refers specifically to fuel that has undergone irradiation within a reactor and is no longer suitable for further power generation. Importers must carefully distinguish between new fuel and used fuel. Adherence to General Interpretative Rule (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial here, ensuring the "spent" characteristic is correctly identified.
How should importers classify products under HS 284450?
The correct procedure for classifying products under HS 284450 involves a meticulous review of the product's status as "spent" or "irradiated." Importers and customs brokers must obtain documentation from the supplier or nuclear facility confirming that the fuel elements have been removed from a nuclear reactor after use. This documentation should explicitly state the irradiated status. Furthermore, it is essential to ensure that the product is indeed a "fuel element (cartridge)" and not another form of radioactive material or waste. Consulting the WCO Explanatory Notes for Heading 2844 provides definitive guidance on the scope of this subheading, ensuring accurate classification and compliance with international trade regulations.
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FAQ
What is the Most Favored Nation (MFN) import duty rate for HS 2844.50, 'Spent (irradiated) fuel elements (cartridges) of nuclear reactors'?
The Most Favored Nation (MFN) import duty rate for HS 2844.50 is generally 0.00% ad valorem in major trading blocs such as the United States, the European Union, and the United Kingdom. This 'Free' rate is consistent across the Harmonized Tariff Schedule of the United States (HTSUS), the EU TARIC, and the UK Global Tariff. This reflects the highly specialized and controlled nature of these goods, which are not typically subject to revenue tariffs.
Are there any preferential duty rates or trade agreements that impact the import of HS 2844.50?
Given that the MFN duty rate for HS 2844.50 is already 0.00% (Free) in most jurisdictions, there are typically no further preferential duty rate reductions available or necessary under common trade agreements. Agreements like the North American Free Trade Agreement (NAFTA, now USMCA), various EU Free Trade Agreements, or UK Free Trade Agreements would also apply a 0.00% rate, as it cannot be reduced further. Importers should always verify the specific tariff schedule of the importing country, but a 'Free' rate is standard for this classification.
What are the key classification criteria for 'Spent (irradiated) fuel elements (cartridges) of nuclear reactors' under HS 2844.50?
The classification under HS 2844.50 specifically covers 'Spent (irradiated) fuel elements (cartridges) of nuclear reactors.' The primary criterion is that the fuel elements must be 'spent' or 'irradiated,' meaning they have been used in a nuclear reactor and contain radioactive fission products. This distinguishes them from fresh (unirradiated) nuclear fuel elements, which would be classified elsewhere (e.g., under 2844.30 for uranium enriched in U235 and its compounds). The 'cartridges' aspect refers to the physical form in which the fuel is contained for reactor use. Importers must ensure that the goods precisely match this description, as misclassification can lead to severe penalties and regulatory issues.
What specific documentation and regulatory requirements are critical for importing goods classified under HS 2844.50?
Importing goods under HS 2844.50, 'Spent (irradiated) fuel elements (cartridges) of nuclear reactors,' involves stringent documentation and regulatory requirements due to their highly hazardous and controlled nature. Key requirements typically include: 1. Licenses and Permits: Mandatory import/export licenses from national nuclear regulatory authorities (e.g., NRC in the US, Euratom in the EU, ONR in the UK). 2. Safety and Security Plans: Detailed plans for transport, handling, storage, and disposal, approved by regulatory bodies. 3. International Conventions: Compliance with the IAEA's Code of Conduct on the Safety and Security of Radioactive Sources and other relevant international agreements. 4. Customs Declarations: Accurate customs declarations, including precise description, HS code, and value. 5. Transport Documentation: Specialized shipping manifests, dangerous goods declarations (e.g., IMO Dangerous Goods Code for sea, ICAO Technical Instructions for air), and certificates of origin. 6. End-Use Certificates: Often required to confirm the legitimate and authorized end-use of the material. Importers should engage with customs brokers and legal counsel specializing in nuclear materials to ensure full compliance.