HS code · 6-digit subheading
HS Code 2804.70 – Phosphorus
HS code 2804.70 is the 6-digit subheading for phosphorus. It is used for white phosphorus, red phosphorus, phosphorus pentoxide, phosphorus trichloride and phosphoric acid (elemental precursor).
What HS 2804.70 covers
Phosphorus, a vital non-metallic element, is traded internationally primarily in its elemental forms, white or red phosphorus, and is a cornerstone for numerous industrial and agricultural applications. White phosphorus is highly reactive and used in military applications, pyrotechnics, and as a precursor for phosphoric acid. Red phosphorus, a more stable allotrope, finds use in safety matches, flame retardants, and certain semiconductors. The global trade in phosphorus is driven by its indispensable role in fertilizers (as phosphates), detergents, food additives, and specialty chemicals. Major importers include agricultural nations and countries with significant chemical manufacturing industries, such as India, Brazil, and the United States. Exporters are typically countries with large phosphate rock reserves and the energy infrastructure for processing, predominantly China, Vietnam, and Kazakhstan. Key trade considerations include safety regulations for handling and transport, given the reactivity of white phosphorus, and the environmental impact of its production and use.
- Covers
- White phosphorus
- Red phosphorus
- Phosphorus pentoxide
- Phosphorus trichloride
- Phosphoric acid (elemental precursor)
- Phosphorus sulfides
- Phosphorus alloys
- Examples
- ICL Group (phosphorus derivatives)
- OCP Group (phosphate rock, not elemental)
- Innophos (phosphorus chemicals)
- Lanxess (flame retardants using phosphorus)
- Solvay (phosphorus chemicals)
Codes often confused with 2804.70
Common mistake. This code covers elemental phosphorus, not its compounds like phosphoric acid (2809.20) or phosphates (2835.x), which are distinct chemical products. It's important to differentiate between the element and its derivatives.
Top exporters and importers of HS code 280470, 2025
In 2025, the largest exporter of HS code 280470 in UN Comtrade data was Vietnam, with about 46% of world exports; the largest importer in UN Comtrade data was India, with 28% 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 Vietnam* ~$342M 46% of world exports · partner records ↗
- 2 Kazakhstan $277M 37% of world exports
- 3 United States $74M 9.9% of world exports
World total: $746M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 India $213M 28% of world imports
- 2 Japan $90M 12% of world imports
- 3 Germany $83M 11% of world imports
World total: $763M 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 marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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 codes for 2804.70 3
Brazil splits HS 2804.70 into 3 NCM codes, Mercosur's 8-digit tariff lines.
- 2804.70.10 White phosphorusBranco
- 2804.70.20 Red or amorphous phosphorusVermelho ou amorfo
- 2804.70.30 Black phosphorusNegro
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 2804.70
What is HS code 280470?
HS code 280470 is a 6-digit subheading in the Harmonized System that covers: Phosphorus. Phosphorus, a vital non-metallic element, is traded internationally primarily in its elemental forms, white or red phosphorus, and is a cornerstone for numerous industrial and agricultural applications. White phosphorus is highly reactive and used in military applications, pyrotechnics, and as a precursor for phosphoric acid. Red phosphorus, a more stable allotrope, finds use in safety matches, flame retardants, and certain semiconductors. The global trade in phosphorus is driven by its indispensable role in fertilizers (as phosphates), detergents, food additives, and specialty chemicals. Major importers include agricultural nations and countries with significant chemical manufacturing industries, such as India, Brazil, and the United States. Exporters are typically countries with large phosphate rock reserves and the energy infrastructure for processing, predominantly China, Vietnam, and Kazakhstan. Key trade considerations include safety regulations for handling and transport, given the reactivity of white phosphorus, and the environmental impact of its production and use.
What products fall under HS code 280470?
White phosphorus, Red phosphorus, Phosphorus pentoxide, Phosphorus trichloride, Phosphoric acid (elemental precursor), Phosphorus sulfides, Phosphorus alloys
What are common misclassifications for HS code 280470?
This code covers elemental phosphorus, not its compounds like phosphoric acid (2809.20) or phosphates (2835.x), which are distinct chemical products. It's important to differentiate between the element and its derivatives.
Which countries are the top exporters of goods under HS code 280470?
In 2025, the top exporters of HS code 280470 in UN Comtrade data were Vietnam (about $342M, 46% of world exports), Kazakhstan ($277M) and the United States ($74M). World exports came to about $746M, 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 280470?
In 2025, the top importers of HS code 280470 in UN Comtrade data were India ($213M, 28% of world imports), Japan ($90M) and Germany ($83M). World imports came to about $763M, 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 280470 structured?
HS code 280470 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 (70) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 280470?
Brazil splits HS code 280470 into 3 NCM codes: 2804.70.10 (White phosphorus), 2804.70.20 (Red or amorphous phosphorus), 2804.70.30 (Black phosphorus). The first 6 digits of each match the HS code.