HS Code for Green Ammonia as H2 Carrier (HS 2814.10)
Ammonia is emerging as the leading hydrogen carrier for long-distance transport - liquefiable at -33 degC (vs H2 at -253 degC), existing infrastructure, existing safety codes. Green ammonia (produced from renewable H2) is CBAM Annex I like grey ammonia; certification via RFNBO or equivalent commands EUR 400-700/MT premium.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2814.10 | Anhydrous ammonia |
| 2814.20 | Ammonia in aqueous solution |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 5.5% CBAM 2026 - green ammonia has near-zero embedded emissions. |
| Japan | 0% Co-firing at coal power stations under GX policy. |
| South Korea | 0% K-Taxonomy green subsidy pathway. |
| India (BCD) | 0% |
Numerical Example: 50,000 MT green ammonia, FOB Sohar (RFNBO-certified) USD 780/MT, CFR Rotterdam
50,000 MT green ammonia, FOB Sohar (RFNBO-certified) USD 780/MT, CFR Rotterdam. Run your own numbers in the Import Duty & Tax calculator.
- · EU RFNBO Delegated Act (2023/1184) - additionality, temporal correlation for renewable H2 origin.
- · CBAM Annex I - fertilizers and hydrogen scope.
- · IMDG Class 2.3 UN 1005 anhydrous ammonia.
- · IMO ammonia bunkering guidelines (in development).
- · OCI/Yara terminal handling standards.
- · Middle East (planned)
- · Australia (planned)
- · Chile (planned)
- · USA (Gulf Coast, planned)
Frequently asked questions
EU RFNBO rules require certification body (ISCC, TUV Rheinland) audits: renewable electricity via PPA + additionality (new capacity) + temporal correlation (hourly matching from 2030). Certificate accompanies the cargo and is verified at unloading terminal.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to renewable energy (HS 2814.10) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.