HS 292022 Diethyl phosphite
Quick Answer: HS code 292022 specifically covers Diethyl phosphite, a clear, colorless liquid primarily used as an intermediate in organic synthesis, particularly for producing phosphonates, pesticides, and flame retardants. Importers and exporters should note the varying duty rates across major jurisdictions. In the UK, the standard duty rate is 6.00% ad valorem. The European Union applies a rate of 6.50% ad valorem. For the United States, the Most Favored Nation (MFN) duty rate is 3.7% ad valorem, with many preferential trade agreements offering duty-free entry (e.g., under GSP, CAFTA-DR, USMCA, and various FTAs with countries like Australia, Korea, and Singapore). A Column 2 rate of 25% applies to goods from non-MFN countries. Accurate classification is crucial to leverage preferential tariffs where applicable.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2920220000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2920220000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2920220000 | 3.7% | Free (18 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 2920.22?
Imports of Diethyl phosphite 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 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 292022 cover?
This subheading covers diethyl phosphite, a specific organic chemical compound defined by its molecular structure. According to the Harmonized System Nomenclature, specifically Chapter 29, which deals with organic chemicals, and Heading 2920, which encompasses esters of other inorganic acids (excluding esters of hydrogen halides) and their salts, and their halogenated, sulfonated, nitrated or nitrosated derivatives, subheading 2920.22 precisely identifies diethyl phosphite. This classification is consistent across major tariff schedules, including the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC system, ensuring global uniformity for this distinct chemical entity.
What falls outside HS 292022?
The following products are excluded from HS 292022: other phosphites, such as dimethyl phosphite (classified under 2920.29.00), or triethyl phosphite (also under 2920.29.00), as these are distinct chemical compounds despite their similar nomenclature. Furthermore, phosphonates, which are derivatives of phosphonic acid and have a direct carbon-phosphorus bond, are generally classified under Heading 2931, not 2920. For instance, diethyl methylphosphonate would fall under 2931.90.00. Similarly, phosphorus-containing compounds that are not esters of phosphorous acid, or those that are complex organo-inorganic compounds, would be classified elsewhere, often in Heading 2931 or other specific organic chemical headings based on their functional groups and structure.
What are common classification mistakes for HS 292022?
A common error is misclassifying other phosphite esters, such as dimethyl phosphite or triethyl phosphite, under 2920.22, which is exclusively for diethyl phosphite. This often occurs due to a lack of precise chemical identification or an assumption that all simple phosphite esters fall under the same specific subheading. Another frequent mistake is confusing phosphites (esters of phosphorous acid) with phosphonates (compounds containing a C-P bond), leading to incorrect classification under Heading 2931. Proper application of 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 to avoid such errors, emphasizing the need for accurate chemical nomenclature.
How should importers classify products under HS 292022?
The correct procedure for classifying products as diethyl phosphite under HS 292022 involves several critical steps for importers and customs brokers. First, verify the precise chemical name and CAS (Chemical Abstracts Service) number of the product, ensuring it is indeed diethyl phosphite (CAS No. 762-04-9). Obtain the Safety Data Sheet (SDS) and Certificate of Analysis (CoA) to confirm the chemical identity, purity, and molecular structure. Then, apply General Interpretative Rule 1, which directs classification based on the terms of the heading and relevant section/chapter notes, confirming that the product perfectly matches the description "Diethyl phosphite" within Heading 2920. Consult official tariff resources like the USITC HTSUS or EU TARIC for any specific national notes or rulings related to this subheading. If uncertainty persists, consider requesting a binding ruling from the relevant customs authority to ensure compliance and avoid potential penalties.
Which HS Codes Are Related?
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FAQ
What are the standard import duty rates for Diethyl phosphite (HS 2920.22) in key markets, and are there any preferential rates available?
The Most Favored Nation (MFN) duty rates for Diethyl phosphite (HS 2920.22) vary by importing country. For instance, the general MFN duty rate in the United States is 6.5% ad valorem, as per the Harmonized Tariff Schedule of the United States (HTSUS). The EU TARIC system indicates an MFN duty rate of 6.00% ad valorem for imports into the European Union. The UK Global Tariff also lists a 6.00% ad valorem MFN rate. However, significant preferential duty treatment is available under various free trade agreements. For imports into the U.S., Diethyl phosphite may be eligible for a 'Free' duty rate when originating from countries such as Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG), among others, provided all rules of origin requirements are met. Importers should consult the specific country's tariff schedule (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff) and the relevant trade agreement for precise eligibility and documentation requirements.
What are the key classification criteria for Diethyl phosphite under HS 2920.22, and what distinguishes it from similar chemical compounds?
Diethyl phosphite is classified under HS 2920.22 as 'Phosphites and other esters of phosphorous acid; their halogenated, sulphonated, nitrated or nitrosated derivatives.' The primary classification criterion is its chemical structure as an ester of phosphorous acid (H3PO3), specifically with two ethyl groups. It is crucial to distinguish this from phosphates (esters of phosphoric acid, H3PO4), which are classified under HS 2919, and from phosphonates, which fall under HS 2931. The 'phosphite' nomenclature explicitly indicates the oxidation state of the phosphorus atom (+3), differentiating it from 'phosphate' (+5). Importers and customs brokers should ensure that the chemical name, CAS number, and molecular structure on technical data sheets precisely match the definition for phosphites to avoid misclassification.
What specific documentation is required for importing Diethyl phosphite (HS 2920.22) to ensure smooth customs clearance, especially when claiming preferential duty rates?
For importing Diethyl phosphite (HS 2920.22), standard customs documentation includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of analysis (CoA) or product specification sheet to confirm the chemical identity and purity. When claiming preferential duty rates under a Free Trade Agreement (FTA), a valid Certificate of Origin (e.g., USMCA Certificate of Origin, EUR.1 movement certificate for EU, or a self-certification by the exporter) is mandatory. This document must clearly state that the goods originate in a country party to the FTA and meet the specific rules of origin criteria for HS 2920.22. Failure to provide correct and complete documentation can result in delays, denial of preferential duty treatment, or even penalties. Importers should verify the specific documentation requirements with their customs broker and the importing country's customs authority prior to shipment.
Are there any specific import restrictions, licensing requirements, or anti-dumping duties applicable to Diethyl phosphite (HS 2920.22)?
As of the latest information from major trade authorities (USITC, EU TARIC, UK Trade Tariff), Diethyl phosphite (HS 2920.22) is not generally subject to specific import licensing requirements or widespread anti-dumping duties in the United States, European Union, or United Kingdom. However, as a chemical compound, it may be subject to general chemical import regulations, such as those under the Toxic Substances Control Act (TSCA) in the U.S. or REACH regulations in the EU, requiring proper notification or registration depending on its use and volume. Importers should always verify with the relevant national chemical regulatory bodies for any specific compliance obligations. Furthermore, trade policies can change, and new anti-dumping or countervailing duties can be imposed, so it is critical for importers to check the official tariff databases and trade defense measures of the importing country regularly before each shipment.