HS 284540 Helium-3

Quick Answer: HS Code 2845.40 specifically covers "Helium-3," a rare, stable isotope of helium with significant applications in cryogenics, nuclear fusion research, and neutron detection. Importers and exporters should note the varying duty rates across major jurisdictions. The United Kingdom applies a 0.00% ad valorem duty rate. The European Union's TARIC system shows a 5.50% ad valorem rate. For the United States, the Harmonized Tariff Schedule (HTS) generally lists "Free" for Most Favored Nation (MFN) rates, but it's crucial to verify if additional duties, such as Section 232 or 301 tariffs, apply, which could result in a 25% duty in specific circumstances. Due to its strategic importance and scarcity, trade in Helium-3 may also be subject to export controls or licensing requirements, necessitating careful due diligence beyond standard customs procedures.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2845400000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2845400000 5.50 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2845400000 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 284540 cover?

This subheading covers Helium-3, an isotope of helium with two protons and one neutron, specifically identified by its atomic mass number of 3. As per the Harmonized System Nomenclature, Heading 2845 encompasses "Isotopes and their compounds; inorganic or organic compounds of rare-earth metals, of yttrium or of scandium, whether or not mixed together." Subheading 284540 precisely isolates Helium-3 from other isotopes. Official sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system confirm this specific classification for pure or enriched Helium-3, which is primarily used in scientific research, neutron detection, and cryogenics due to its unique nuclear properties.

What falls outside HS 284540?

The following products are excluded from HS 284540: naturally occurring helium (primarily Helium-4), which is classified under HS 2804.29 as "Other rare gases." Mixtures containing Helium-3 where Helium-3 is not the predominant component by weight or where it is not specifically isolated as the isotope for its intrinsic properties may also fall outside this subheading, potentially classifying under other rare gas mixtures or specific gas compound codes depending on their composition and intended use. For instance, a gas mixture primarily consisting of nitrogen with a trace amount of Helium-3 would not be classified here, but rather under nitrogen or a specific gas mixture code.

What are common classification mistakes for HS 284540?

A common error is misclassifying Helium-3 as general "helium" under HS 2804.29, which is reserved for the more abundant Helium-4 isotope and other rare gases. This mistake often arises from a lack of precise identification of the specific isotopic composition. Importers must ensure that documentation clearly specifies "Helium-3" to avoid this error. Another mistake is failing to apply General Rule of Interpretation (GRI) 1, which states that classification is determined according to the terms of the headings and any relative section or chapter notes. For Helium-3, the specific subheading 284540 explicitly identifies the isotope, overriding broader classifications for general helium.

How should importers classify products under HS 284540?

The correct procedure for classifying Helium-3 involves several critical steps for importers and customs brokers. First, verify that the product is indeed Helium-3, an isotope with an atomic mass of 3, through supplier documentation, certificates of analysis, or isotopic purity reports. Second, apply General Rule of Interpretation (GRI) 1, recognizing that Heading 2845 specifically covers isotopes, and subheading 284540 precisely names "Helium-3." Third, consult the latest versions of the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC system to confirm the current duty rates and any specific import requirements or restrictions associated with HS 284540. This meticulous approach ensures accurate classification and compliance.

Which HS Codes Are Related?

HS 284510 HS 284530 HS 284520 HS 280540 HS 284590 HS 280410

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

FAQ

What is the Most Favored Nation (MFN) import duty rate for Helium-3 (HS 284540) in key markets, and are there any significant variations?

The MFN import duty rate for Helium-3 (HS 284540) varies significantly by importing country. For instance, the United States generally applies a 'Free' rate (0.00% ad valorem) for goods classified under 2845.40.00 under the Harmonized Tariff Schedule of the United States (HTSUS). In contrast, some other countries may apply MFN rates such as 5.50% or even 25% ad valorem. Importers should consult the specific national tariff schedule of the destination country (e.g., EU TARIC, UK Trade Tariff, USITC HTSUS) to ascertain the precise MFN duty rate applicable at the time of importation. These rates are subject to change based on national trade policy and international agreements.

Does Helium-3 (HS 284540) qualify for preferential duty treatment under common trade agreements, and how can importers claim such benefits?

Yes, Helium-3 (HS 284540) may qualify for preferential duty treatment under various free trade agreements (FTAs) or Generalized System of Preferences (GSP) programs, depending on the country of origin and destination. For example, if originating from a country with an FTA with the United States (e.g., USMCA, CAFTA-DR), it might be eligible for a 0.00% preferential duty rate. To claim preferential treatment, importers must ensure the Helium-3 meets the specific Rules of Origin criteria outlined in the relevant trade agreement. This typically requires obtaining a Certificate of Origin or a similar declaration from the exporter, which must be presented to customs authorities at the time of import. Importers should verify the specific documentation requirements for the applicable trade agreement.

What are the key classification criteria for Helium-3 under HS 284540, and what distinguishes it from other isotopes or noble gases?

Helium-3 is classified under HS 2845.40 as 'Isotopes other than those of uranium or thorium; compounds of these isotopes; alloys, dispersions (including cermets), ceramic products and mixtures containing these isotopes or compounds.' The critical classification criterion is that it is a specific isotope of helium (He-3), distinct from the more common Helium-4 (He-4). Chapter 28 of the Harmonized System covers inorganic chemicals. The sub-heading 2845 specifically addresses isotopes, and 2845.40 carves out 'Helium-3.' This precise classification ensures that its unique isotopic composition, rather than its general noble gas properties, dictates its tariff code, separating it from general noble gas classifications (e.g., under 2804.29 for other noble gases).

Are there any specific documentation or regulatory requirements, beyond standard customs declarations, for importing Helium-3 (HS 284540) due to its isotopic nature?

Given Helium-3's isotopic nature and its potential applications, importers may face specific documentation and regulatory requirements beyond standard customs declarations. While not typically subject to the same strict controls as fissile materials, its status as a controlled substance in some jurisdictions or for certain end-uses (e.g., scientific research, neutron detection) may necessitate additional permits or licenses from national regulatory bodies (e.g., nuclear regulatory agencies, export control authorities). Importers should verify if their specific import transaction requires an end-use certificate, import license, or other special declarations related to its isotopic properties or intended application. It is crucial to consult the national regulations of both the exporting and importing countries.