HS 290545 Glycerol

Quick Answer: HS code 2905.45 specifically covers Glycerol, also known as glycerin. This organic compound is a simple polyol alcohol, widely used in pharmaceuticals, food and beverage, cosmetics, and various industrial applications due to its humectant, solvent, and sweetening properties. Importers and exporters should note the varying duty rates: the UK applies a 2.00% ad valorem duty, while the EU TARIC system shows a 3.80% ad valorem rate. In the US, the general Most Favored Nation (MFN) duty is 0.5¢/kg. However, significant preferential duty treatment, including "Free" rates, is available under various Free Trade Agreements (FTAs) and special programs (e.g., A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). The column 2 rate for non-MFN countries is 4.4¢/kg. Accurate classification is crucial to leverage these preferential rates and ensure compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2905450000 2.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2905450000 3.80 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2905450000 0.5¢/kg 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 2905.45?

Imports of Glycerol 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, and 15 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 290545 cover?

This subheading covers glycerol, also known as glycerine or propane-1,2,3-triol, which is a simple polyol compound. It is a colorless, odorless, viscous liquid widely used in pharmaceuticals, food, and cosmetics. The WCO Harmonized System Nomenclature specifically identifies "Glycerol" under subheading 2905.45, distinguishing it from other acyclic alcohols. Official interpretations from the USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC system consistently apply this classification to pure glycerol, regardless of its grade or intended use, provided it meets the chemical definition of glycerol.

What falls outside HS 290545?

The following products are excluded from HS 290545: glycerol that has been chemically modified, such as glycerol ethers or esters, which would typically fall under other subheadings within Chapter 29 or even Chapter 38 if formulated into mixtures or preparations. For instance, monoglycerides, diglycerides, and triglycerides, which are esters of glycerol, are classified under subheading 2915.90 or 3823.19 depending on their specific chemical structure and purity. Crude glycerol, often a byproduct of biodiesel production, if not sufficiently refined to meet the purity standards implied for subheading 2905.45, may be classified under subheading 3826.00 as "Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals."

What are common classification mistakes for HS 290545?

A common error is misclassifying crude glycerol or glycerol-containing mixtures under HS 290545. Importers sometimes assume that any product containing glycerol, even in an unrefined state or as a minor component of a preparation, should be classified here. However, General Interpretative Rule (GRI) 1 dictates that classification is determined according to the terms of the headings and any relative section or chapter notes. GRI 3(b) would apply if glycerol is part of a mixture, where the essential character of the mixture must be determined. For example, a mixture where glycerol is merely a solvent or humectant, and another component provides the essential character, would be classified elsewhere, often in Chapter 38.

How should importers classify products under HS 290545?

The correct procedure for classifying products under HS 290545 involves verifying the chemical identity and purity of the substance. Importers and customs brokers should obtain a Certificate of Analysis (CoA) or a Safety Data Sheet (SDS) from the manufacturer, clearly stating the chemical name (Glycerol or Propane-1,2,3-triol) and its purity level. If the product is pure or substantially pure glycerol, classification under 2905.45 is appropriate. If it is a mixture or crude glycerol, further analysis is required to determine the essential character or the specific chemical modifications, potentially leading to classification in Chapter 38 or other subheadings within Chapter 29, following the General Interpretative Rules.

Which HS Codes Are Related?

HS 290541 HS 290532 HS 290544 HS 290542 HS 290543 HS 290531

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 HS 2905.45 (Glycerol) in the United States, and are there any significant preferential rates available?

For imports into the United States, the Most Favored Nation (MFN) duty rate for Harmonized System (HS) subheading 2905.45.00 is 3.8% ad valorem, as per the Harmonized Tariff Schedule of the United States (HTSUS) General Note 3(a). However, significant preferential duty treatment is available under various free trade agreements and preference programs. For example, imports from countries designated as 'Free' (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) may enter duty-free. Importers should consult the HTSUS and specific trade agreement rules of origin to determine eligibility for these preferential rates.

What are the key classification criteria for Glycerol under HS 2905.45, and what distinguishes it from other polyalcohols?

Glycerol (also known as propane-1,2,3-triol or glycerin) is specifically provided for under HS subheading 2905.45. It is classified here due to its chemical structure as an acyclic alcohol containing three hydroxyl (-OH) groups. The primary classification criterion is its chemical identity as a triol. It is distinguished from other polyalcohols (like ethylene glycol or sorbitol) by its specific molecular formula (C3H8O3) and structure. This subheading covers glycerol in its pure form, as well as aqueous solutions containing 50% or more by weight of glycerol, as per the Explanatory Notes to the Harmonized System, Chapter 29, Note 1(a) and (b).

Are there any specific documentation requirements or regulatory considerations for importing Glycerol (HS 2905.45) that importers should be aware of?

Beyond standard import documentation (commercial invoice, packing list, bill of lading/air waybill), importers of Glycerol (HS 2905.45) should be aware of potential regulatory requirements depending on its intended use and purity. While glycerol itself is generally not subject to extensive specific import controls for chemicals, if it is intended for use in food, pharmaceuticals, or cosmetics, it may be subject to regulations by agencies such as the Food and Drug Administration (FDA) in the United States. This could necessitate compliance with purity standards, labeling requirements, and potentially facility registrations. Importers should verify end-use regulations and ensure all necessary certificates of analysis or safety data sheets (SDS) are available.

How do common trade agreements, such as the USMCA or EU-UK Trade and Cooperation Agreement, impact the duty rates for Glycerol (HS 2905.45)?

Trade agreements significantly impact duty rates for Glycerol (HS 2905.45) by offering preferential or duty-free treatment, provided the product meets the agreement's rules of origin. For example, under the United States-Mexico-Canada Agreement (USMCA), qualifying glycerol originating from Mexico or Canada would generally be eligible for duty-free entry into the U.S. (rate 'S' in the HTSUS). Similarly, under the EU-UK Trade and Cooperation Agreement, glycerol originating in the EU or UK would typically qualify for zero tariffs when traded between these territories, assuming it meets the specific rules of origin for Chapter 29. Importers must ensure they have a valid certificate of origin or equivalent documentation to claim these preferential rates.

What is the typical duty rate for Glycerol (HS 2905.45) in the European Union (EU) and the United Kingdom (UK), and what are the main differences?

In the European Union, the Common Customs Tariff (CCT) MFN duty rate for HS 2905.45.00.00 (Glycerol) is 6.5% ad valorem, as per the EU TARIC database. However, numerous preferential agreements reduce this rate to 0% for goods originating from partner countries. For the United Kingdom, following its departure from the EU, the UK Global Tariff (UKGT) for HS 2905.45.00.00 is also 6.5% ad valorem. Both the EU and UK offer extensive preferential duty rates under their respective trade agreements, often leading to duty-free entry for qualifying goods. Importers should consult the specific country of origin and the relevant trade agreement (e.g., EU-Japan EPA, UK-Australia FTA) to determine the applicable preferential rate and rules of origin.