HS 284510 Heavy water (deuterium oxide)

Quick Answer: HS code 284510 specifically covers "Heavy water (deuterium oxide)." This chemical compound, where hydrogen is replaced by its heavier isotope, deuterium, is primarily used as a neutron moderator and coolant in nuclear reactors, and in various scientific and medical research applications, including NMR spectroscopy and tracer studies. Importers and exporters should note the varying duty rates: the UK applies a 0.00% duty, while the EU imposes a 5.50% ad valorem rate. In the US, the standard duty is Free, but it is subject to a 25% additional duty under Section 301 for goods of Chinese origin. Due to its strategic importance in nuclear technology, trade in heavy water is subject to stringent international controls and non-proliferation regulations, requiring specific licenses and end-use declarations. Compliance with WCO guidelines and national export control regimes is critical.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2845100000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2845100000 5.50 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2845100000 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 284510 cover?

This subheading covers heavy water, which is chemically known as deuterium oxide (D2O). It is a form of water that contains a higher-than-normal concentration of deuterium, an isotope of hydrogen, rather than the common hydrogen-1 isotope. The World Customs Organization (WCO) Harmonized System (HS) Explanatory Notes for Heading 2845 specifically identify "Heavy water (deuterium oxide)" as the primary product within this classification. Official tariff schedules, such as the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC, align with this definition, classifying pure or enriched deuterium oxide under this specific eight-digit code, distinguishing it from ordinary water.

What falls outside HS 284510?

The following products are excluded from HS 284510: ordinary water (H2O), which is classified under Chapter 22, typically subheading 2201. Water enriched with other isotopes, such as tritiated water (containing tritium), would also fall outside this specific classification, as 284510 is explicitly for deuterium oxide. Mixtures where deuterium oxide is not the predominant or defining component, or where it is incorporated into a larger chemical compound, would likely be classified according to the nature of the mixture or compound, potentially under other subheadings within Chapter 28 or elsewhere in the HS, depending on their chemical identity and function.

What are common classification mistakes for HS 284510?

A common error is misclassifying water with trace amounts of deuterium or naturally occurring deuterium as "heavy water." HS 284510 is specifically for deuterium oxide that has been enriched to a significant concentration, typically for industrial or scientific applications, not for naturally occurring isotopic variations found in regular water. Another mistake could be classifying compounds containing deuterium where deuterium oxide is not the primary component, which would violate General Rule of Interpretation (GRI) 1, requiring classification by the terms of the headings and section or chapter notes. Importers must ensure the product is indeed deuterium oxide and not a deuterium-containing compound classified elsewhere.

How should importers classify products under HS 284510?

The correct procedure for classifying products under HS 284510 involves verifying that the imported substance is, in fact, deuterium oxide (D2O) and not ordinary water or another deuterium-containing compound. Importers and customs brokers should obtain a certificate of analysis or a technical data sheet from the manufacturer, clearly stating the chemical composition and the concentration of deuterium oxide. This documentation is crucial to demonstrate that the product meets the specific definition of "heavy water" as intended by the WCO HS Explanatory Notes for Heading 2845. Furthermore, cross-referencing with the USITC HTSUS or EU TARIC notes for Chapter 28 and Heading 2845 will confirm the precise scope and any relevant legal notes.

Which HS Codes Are Related?

HS 284520 HS 284530 HS 284540 HS 284450 HS 284410 HS 280410

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is 'heavy water' (deuterium oxide) as classified under HS 2845.10?

Heavy water, or deuterium oxide (D2O), is a form of water that contains a higher than normal concentration of the hydrogen isotope deuterium, rather than the common hydrogen-1 isotope. It is classified under Harmonized System (HS) subheading 2845.10, specifically for 'Heavy water (deuterium oxide)'. This classification is precise and distinguishes it from ordinary water (H2O) due to its isotopic composition and specialized uses, primarily in nuclear reactors as a neutron moderator and coolant, and in scientific research.

What are the typical Most Favored Nation (MFN) duty rates for importing heavy water (deuterium oxide) under HS 2845.10, and are there any common preferential rates?

The MFN (Most Favored Nation) duty rates for HS 2845.10 'Heavy water (deuterium oxide)' can vary significantly by importing country. For example, the United States generally applies a 'Free' rate (0.00% ad valorem) for MFN imports of this product, as per the USITC Harmonized Tariff Schedule. In contrast, some other jurisdictions might apply a duty rate, such as 5.50% ad valorem or even higher, depending on their specific tariff schedules. Importers should always consult the official tariff schedule of the destination country (e.g., EU TARIC for the European Union, UK Trade Tariff for the United Kingdom) for the most accurate and up-to-date MFN rates. Preferential rates, often 'Free' (0.00%), may be available under various Free Trade Agreements (FTAs) such as NAFTA/USMCA, or Generalized System of Preferences (GSP) schemes, provided the goods meet the specific Rules of Origin requirements of the respective agreement.

What documentation is typically required for the import of heavy water (deuterium oxide) under HS 2845.10, given its strategic nature?

Due to its potential dual-use applications, particularly in nuclear technology, the import of heavy water (deuterium oxide) under HS 2845.10 often requires more stringent documentation and regulatory compliance than typical chemical imports. Beyond standard commercial invoices, packing lists, and bills of lading/air waybills, importers may need to provide: an End-Use Certificate, detailing the intended application and recipient; an Import License issued by the relevant national authority (e.g., Department of Commerce in the US, or national nuclear regulatory bodies); and potentially a Non-Proliferation Certificate. Compliance with international treaties and export control regimes, such as those administered by the Nuclear Suppliers Group (NSG), is critical. Importers should verify specific national import control requirements with their customs broker and the relevant government agencies prior to shipment.

Are there any specific classification considerations or rulings for heavy water (deuterium oxide) that importers should be aware of under HS 2845.10?

The classification of 'Heavy water (deuterium oxide)' is generally straightforward under HS 2845.10, as the description is quite specific. The key classification criterion is the chemical identity as deuterium oxide (D2O). Importers should ensure that product specifications, such as isotopic purity (e.g., percentage of D2O content), are clearly stated on documentation, as this can be a point of verification by customs authorities. While there are no common alternative classifications for pure D2O, it's crucial that the product is indeed deuterium oxide and not simply 'deuterated compounds' of other chemicals, which would fall under different HS headings (e.g., Chapter 29 for organic chemicals). Customs laboratories may perform analyses to confirm the isotopic composition if there are doubts about the declared nature of the product.