HS Code for Sulphur (HS 2503)
Elemental sulphur is a by-product of oil refining (H2S removal) and natural gas sweetening. Trade is ~35 million MT/yr, primarily as feed for sulphuric acid > phosphate fertilizer (DAP/MAP). Middle East (Qatar, UAE, Saudi Arabia) and Canada dominate exports.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2503.00 | Sulphur of all kinds, other than sublimed, precipitated, or colloidal |
| 2802.00 | Sulphur sublimed or precipitated |
Typical import duty by market
| Market | Duty |
|---|---|
| Morocco (OCP) | 0% Largest importer for OCP phosphate fertilizer production. |
| China | 0% Plus VAT 13%; second-largest importer. |
| India (BCD) | 0% |
| European Union | 0% |
Numerical Example: 60,000 MT granular sulphur, FOB Ruwais USD 105/MT, CFR Casablanca (OCP)
60,000 MT granular sulphur, FOB Ruwais USD 105/MT, CFR Casablanca (OCP). Run your own numbers in the Import Duty & Tax calculator.
- · IMSBC Code Group A (granular sulphur may liquefy) - moisture certificate essential.
- · IMDG Class 4.1 for molten sulphur transport.
- · Argus FOB Middle East / CFR North Africa benchmarks.
- · UAE
- · Qatar
- · Saudi Arabia
- · Canada
- · Russia (partly sanctioned)
Frequently asked questions
Molten sulphur is shipped in insulated stainless-steel tankers (Vitol has fleet) to nearby users - saves melting cost at destination. Granular is standard for long-haul; needs remelting at consumer plant. Molten commands USD 20-40/MT premium but geographically limited market.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to fertilizers (HS 2503) 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.