HS code · 6-digit subheading
HS Code 2804.40 – Oxygen
HS code 2804.40 is the 6-digit subheading for oxygen. It is used for gaseous oxygen, liquid oxygen, medical oxygen, industrial oxygen and high-purity oxygen.
What HS 2804.40 covers
This HS code covers elemental oxygen, a vital industrial gas with widespread applications across numerous sectors. Oxygen is traded globally by industrial gas companies and is essential for combustion processes in steelmaking, welding, and glass manufacturing, where it enhances efficiency and temperature. Medical oxygen is critical for healthcare, supporting patients with respiratory conditions. It's also used in wastewater treatment to promote aerobic decomposition and in various chemical oxidation processes. Importers include hospitals, manufacturing plants, and environmental services. Key factors in trade involve purity specifications for different uses, the delivery method (compressed gas, liquid oxygen), and strict safety regulations for handling and storage due to its role in combustion.
- Covers
- Gaseous oxygen
- Liquid oxygen
- Medical oxygen
- Industrial oxygen
- High-purity oxygen
- Examples
- Linde Oxygen
- Air Liquide Oxygen
- Messer Oxygen
- Praxair Oxygen
Codes often confused with 2804.40
Common mistake. This code is for elemental oxygen (O2); it could be confused with oxygen compounds like hydrogen peroxide (2847.00) or even ozone (2804.90), which is an allotrope.
Top exporters and importers of HS code 280440, 2025
In 2025, the largest exporter of HS code 280440 in UN Comtrade data was France, with 24% of world exports; the largest importer in UN Comtrade data was the Netherlands, with 15% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 France $65M 24% of world exports
- 2 Belgium $41M 15% of world exports
- 3 South Africa $15M 5.4% of world exports
World total: $273M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Netherlands $42M 15% of world imports
- 2 Germany $28M 10% of world imports
- 3 France $24M 8.7% of world imports
World total: $277M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for 2804.40
Brazil does not split HS 2804.40: its NCM code is 2804.40.00.
All Brazil NCM codes in heading 28.04 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
EU Regulatory Requirements
This product falls under the Carbon Border Adjustment Mechanism (CBAM). Importers to the EU must declare embedded carbon emissions and purchase CBAM certificates.
Questions about HS 2804.40
What is HS code 280440?
HS code 280440 is a 6-digit subheading in the Harmonized System that covers: Oxygen. This HS code covers elemental oxygen, a vital industrial gas with widespread applications across numerous sectors. Oxygen is traded globally by industrial gas companies and is essential for combustion processes in steelmaking, welding, and glass manufacturing, where it enhances efficiency and temperature. Medical oxygen is critical for healthcare, supporting patients with respiratory conditions. It's also used in wastewater treatment to promote aerobic decomposition and in various chemical oxidation processes. Importers include hospitals, manufacturing plants, and environmental services. Key factors in trade involve purity specifications for different uses, the delivery method (compressed gas, liquid oxygen), and strict safety regulations for handling and storage due to its role in combustion.
What products fall under HS code 280440?
Gaseous oxygen, liquid oxygen, medical oxygen, industrial oxygen, high-purity oxygen
What are common misclassifications for HS code 280440?
This code is for elemental oxygen (O2); it could be confused with oxygen compounds like hydrogen peroxide (2847.00) or even ozone (2804.90), which is an allotrope.
Which countries are the top exporters of goods under HS code 280440?
In 2025, the top exporters of HS code 280440 in UN Comtrade data were France ($65M, 24% of world exports), Belgium ($41M) and South Africa ($15M). World exports came to about $273M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 280440?
In 2025, the top importers of HS code 280440 in UN Comtrade data were the Netherlands ($42M, 15% of world imports), Germany ($28M) and France ($24M). World imports came to about $277M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 280440 structured?
HS code 280440 is a 6-digit subheading under the Harmonized System. The first 2 digits (28) identify the chapter, digits 3-4 (04) identify the heading, and digits 5-6 (40) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 280440?
In Brazil, HS code 280440 is NCM 2804.40.00. The last two digits are 00 because Brazil does not split this HS code further.