HS 293294 Safrole
Quick Answer: HS code 293294 specifically covers Safrole, a naturally occurring organic compound classified as a heterocyclic compound with oxygen hetero-atom(s) only. It is primarily used as a precursor in the synthesis of other chemicals, including fragrances, pesticides, and, illicitly, MDMA. Importers and exporters should be aware of its controlled substance status in many jurisdictions due to its potential for diversion. Key duty rates include 6.00% in the UK and 6.50% in the EU. For the US, the Most Favored Nation (MFN) rate is 6.5%, with numerous preferential duty-free rates available under various Free Trade Agreements (e.g., A, AU, CL, KR, SG). However, a prohibitive 45% rate applies to certain non-MFN countries. Due to its dual-use nature, transactions involving Safrole often require stringent documentation and licensing.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2932940000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2932940000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2932940000 | 6.5% | 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 2932.94?
Imports of Safrole 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 14 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?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 293294 cover?
This subheading covers safrole, which is a phenylpropanoid natural organic compound with the chemical formula C10H10O2. It is specifically identified by its CAS Registry Number 94-59-7. Safrole is a colorless or slightly yellow oily liquid, typically extracted from sassafras oil or camphor oil, and is characterized by its distinctive sweet, herbaceous odor. The WCO Harmonized System Explanatory Notes for Chapter 29, and specifically Heading 2932, confirm that this subheading is reserved for the pure chemical compound safrole, distinguishing it from mixtures or preparations where it might be present. Both the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system align with this specific chemical identification.
What falls outside HS 293294?
The following products are excluded from HS 293294: sassafras oil and other essential oils containing safrole, which are classified under Chapter 33, specifically Heading 3301. For instance, sassafras oil, even if it contains a high percentage of safrole, is classified under 3301.29.6000 in the US HTS as "Other essential oils of other citrus fruit or other non-citrus fruit." Similarly, mixtures or preparations containing safrole, such as flavorings or fragrances, are typically classified in Chapter 33 or Chapter 38, depending on their composition and intended use, rather than as the pure chemical compound itself. Products that are derivatives of safrole, but are not safrole itself, would also be excluded and classified under their respective chemical headings.
What are common classification mistakes for HS 293294?
A common error is misclassifying essential oils rich in safrole, such as sassafras oil, directly under HS 293294. This mistake often occurs due to a misunderstanding of General Rule of Interpretation (GRI) 1, which dictates that classification is determined according to the terms of the headings and any relative section or chapter notes. While sassafras oil contains safrole, it is an essential oil and not the isolated chemical compound, thus falling under Heading 3301. Another frequent error involves classifying preparations or mixtures where safrole is an ingredient, rather than the pure substance, under this subheading. GRI 3(b) would typically apply to such mixtures, classifying them by the material or component which gives them their essential character, or under the heading appropriate to the goods as a whole.
How should importers classify products under HS 293294?
The correct procedure for classifying products under HS 293294 involves verifying that the imported substance is indeed pure safrole (CAS 94-59-7) and not an essential oil, mixture, or derivative. Importers and customs brokers should obtain a Certificate of Analysis (CoA) or Safety Data Sheet (SDS) from the manufacturer, clearly indicating the chemical name, CAS number, purity level, and chemical formula. This documentation is crucial for demonstrating that the product meets the specific chemical definition of safrole as per the WCO HS nomenclature and national tariff schedules like the USITC HTS or EU TARIC. If the product is a natural extract or an essential oil containing safrole, it must be classified under Chapter 33, specifically Heading 3301, as an essential oil, not as the isolated chemical compound.
Which HS Codes Are Related?
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FAQ
What is the Most Favored Nation (MFN) import duty rate for Safrole (HS 2932.94) in key markets?
The Most Favored Nation (MFN) import duty rates for Safrole (HS 2932.94) vary by importing country. For example, the United States applies an MFN (General) duty rate of 6.5% ad valorem. The European Union's TARIC database indicates a common customs tariff duty of 6.5% ad valorem. The UK Global Tariff also lists a 6.5% ad valorem duty. Importers should always verify the current MFN rate with the specific customs authority of the importing country or through official tariff databases like the USITC Tariff Database, EU TARIC, or the UK Trade Tariff.
Are there any preferential duty rates available for Safrole (HS 2932.94) under common trade agreements?
Yes, preferential duty rates are available for Safrole (HS 2932.94) under various trade agreements, potentially allowing for duty-free entry or reduced rates. For instance, the United States grants duty-free treatment for Safrole originating from countries with which it has Free Trade Agreements (FTAs) 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). Similar preferential rates may apply in the EU and UK under their respective FTAs or Generalized System of Preferences (GSP) schemes. Importers must ensure compliance with the specific Rules of Origin (ROO) for the relevant trade agreement and provide appropriate origin documentation (e.g., a certificate of origin) to claim preferential treatment.
What are the key classification criteria for Safrole under HS 2932.94?
Safrole is classified under Harmonized System (HS) subheading 2932.94 as 'Other heterocyclic compounds with oxygen hetero-atom(s) only – Safrole.' The primary classification criterion is its chemical structure: it is a heterocyclic compound containing only oxygen as the hetero-atom, and specifically identified by its common name 'Safrole.' This classification is consistent with the World Customs Organization (WCO) Harmonized System Explanatory Notes. Importers should ensure that the chemical name, CAS number (94-59-7), and molecular structure of the imported product precisely match the definition of Safrole to avoid misclassification.
What specific documentation is required to import Safrole (HS 2932.94), beyond standard customs documents?
Beyond standard customs documentation such as commercial invoices, packing lists, and bills of lading/air waybills, importing Safrole (HS 2932.94) may require additional regulatory documentation due to its potential use as a precursor in the illicit manufacture of controlled substances. While Safrole itself is not a controlled substance in all jurisdictions, it is often monitored. For example, in the United States, Safrole is listed as a List I chemical under the Drug Enforcement Administration (DEA) regulations, requiring specific registration, recordkeeping, and reporting for handlers and importers/exporters. Importers should consult the relevant national chemical control regulations (e.g., DEA regulations in the US, EU Regulation (EC) No 273/2004 on drug precursors) to determine if permits, licenses, or special declarations are necessary. A Safety Data Sheet (SDS) is also essential for hazardous material handling and compliance.