HS Code for Hydrogen (HS 2804.10)
Elemental hydrogen (2804.10) is the newest addition to the CBAM regulated list and the centrepiece of most 2050 energy-transition plans. Merchant volumes today are small - most H2 is captive at ammonia and refinery sites - but a cross-border trade in low-carbon hydrogen (delivered as liquid H2, LOHC, or converted to ammonia / methanol) is emerging.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2804.10 | Hydrogen |
| 2804.29 | Other rare gases (context) |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 5.5% MFN; CBAM certificates from 2026. |
| United States | 0% IRA 45V tax credit for clean H2 up to USD 3/kg based on lifecycle emissions. |
| Japan | 0% |
| South Korea | 5.5% Clean Hydrogen Portfolio Standard (CHPS) from 2025. |
| India (BCD) | 5% |
Numerical Example: Indicative
Indicative: 50 MT liquid hydrogen equivalent shipped as ammonia carrier (see also urea/ammonia). Run your own numbers in the Import Duty & Tax calculator.
- · IMDG Code: UN 1049 compressed / UN 1966 refrigerated liquid - flammable gas Class 2.1.
- · EU Delegated Act 2023/1184 (RFNBO): defines Renewable Fuels of Non-Biological Origin - the additionality, temporal and geographic correlation tests.
- · CBAM Annex I: 2804.10 covered from Q4 2023 reporting.
- · CertifHy (EU), Guarantees of Origin, TUV-Sud / ISCC standards for tracking low-carbon claims.
- · US IRA 45V - four tiers based on CO2e/kg H2 - drives producer economics.
- · (nascent)
- · Norway
- · Oman
- · Saudi Arabia (NEOM)
- · Australia
- · Chile
Frequently asked questions
Produced by electrolysis powered by renewable electricity that meets the EU RFNBO tests (additionality, correlation) or an equivalent national scheme. Grey = SMR without CCS. Blue = SMR/ATR with CCS >= 60-90% capture.
Yes for industrial and lab quantities under 2804.10. Bulk trans-ocean liquid H2 trade is at pilot scale (e.g., Kawasaki Suiso Frontier). Most bulk clean-H2 trade will move as ammonia or methanol until liquid-H2 shipping matures.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to chemicals (HS 2804.10) 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.