Product classification
HS code for Boron: 2804.50
Boron, tellurium.
Classification of boron under HS 2804.50
Elemental boron is classified under Harmonized System (HS) code 280450. This classification is rooted in Chapter 28 of the HS nomenclature, which is dedicated to inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes. Within this chapter, Heading 2804 specifically encompasses hydrogen, rare gases, and other non-metals. The subheading 280450 is precisely designated for "Boron; tellurium," making it the definitive classification for boron in its elemental form. This code applies to boron regardless of its purity level, as long as it remains an uncombined element. The classification reflects boron's fundamental chemical identity as a non-metallic element, distinguishing it from its compounds or isotopically modified forms.
- Covers
- Elemental boron in powder form
- Boron ingots or rods
- Amorphous boron
- Crystalline boron
- High-purity boron for industrial applications, such as in semiconductors or ceramics
- Boron flakes
- Also under 2804.50
- 3M Boron Nitride
- Alfa Aesar Tellurium
- American Elements Boron
- Materion Tellurium
- Kyocera Boron Carbide
Codes often confused with 2804.50
Common mistake. A common misclassification for elemental boron is with HS code 284520, which is designated for "Boron enriched in boron-10 and its compounds." While related, 284520 specifically covers boron that has undergone isotopic enrichment, where the proportion of the boron-10 isotope has been artificially increased, or compounds derived from such enriched boron. This is distinct from naturally occurring or unenriched elemental boron. Another potential confusion could arise with 280490, "Other non-metals," which serves as a residual category for non-metals not specifically enumerated elsewhere in Heading 2804. However, since 280450 explicitly names boron, it is the more specific and therefore correct classification for the elemental form.
Top exporters and importers of HS 280450 (the code used for boron), 2025
In 2025, the largest exporter of HS 280450 (the code used for boron) in UN Comtrade data was Canada, with 20% of world exports; the largest importer in UN Comtrade data was Germany, with 26% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 280450, not only boron.
Top exporters 2025 · share of world exports
- 1 Canada $28M 20% of world exports
- 2 Hong Kong $20M 14% of world exports
- 3 China $19M 13% of world exports
World total: $143M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $35M 26% of world imports
- 2 Canada $34M 26% of world imports
- 3 China $13M 10% of world imports
World total: $131M 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 boron
Brazil classifies boron under NCM 2804.50.00: HS 2804.50 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
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 boron
What is the HS code for Boron?
The HS code for Boron is 280450 (Boron; tellurium). The HS code for elemental boron, in its uncombined form, is 280450. This code covers various physical forms of boron, including powder, ingots, and flakes.
How do I classify Boron for customs?
Boron is classified under HS code 280450 — Boron; tellurium. This is a 6-digit subheading level code.
How does the purity of boron affect its HS classification?
The purity level of elemental boron does not alter its classification under HS code 280450, as long as it remains uncombined elemental boron. Whether it is technical grade or high-purity boron for specialized applications, the fundamental classification remains the same. Purity specifications are typically commercial or technical distinctions, not classification criteria within this HS code.
Which countries are the top exporters of boron (HS 280450)?
In 2025, the top exporters of HS 280450 (the code used for boron) in UN Comtrade data were Canada ($28M, 20% of world exports), Hong Kong ($20M) and China ($19M). World exports came to about $143M, 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 boron (HS 280450)?
In 2025, the top importers of HS 280450 (the code used for boron) in UN Comtrade data were Germany ($35M, 26% of world imports), Canada ($34M) and China ($13M). World imports came to about $131M, 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.
Is the HS code for Boron the same in all countries?
The base HS code 280450 for Boron is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for boron in Brazil?
In Brazil, boron (HS 280450) is classified under NCM 2804.50.00.