Product classification

HS code for Distilled water: 2853.90

Phosphides, chemically defined or not, not ferrophosphorus, other inorganic compounds n.e.c. (including distilled, conductivity water and water of like purity), liquid air, rare gases removed or not, compressed air, amalgams, not precious metal amalgams.

Classification of distilled water under HS 2853.90

Distilled water is classified under HS code 2853.90. This classification is unique because, although water is a basic substance, distilled water, conductivity water, and water of similar purity are treated as chemically defined inorganic compounds. Chapter 28 covers inorganic chemicals and precious metal compounds. Heading 2853 is a residual heading for other inorganic compounds, including liquid air, compressed air, and amalgams. Distilled water is placed here because the distillation process removes impurities, minerals, and microorganisms, resulting in a product that is used primarily in laboratories, medical applications, and industrial processes rather than for general consumption. The classification is governed by the Chapter 28 notes, which specify that the chapter generally applies to separate chemically defined elements and compounds. Since distilled water is H2O in a high state of purity, it fits the criteria for an inorganic chemical compound rather than a beverage or natural water source.

Covers
  • Distilled water for laboratory use
  • Conductivity water
  • Deionized water (of similar purity to distilled)
  • Double-distilled water
  • High-purity water for industrial cleaning
Also under 2853.90
  • Fisher Scientific (distilled water)
  • Air Liquide (compressed air/gases)
  • Dentsply Sirona (dental amalgams)
  • BASF (phosphides for agriculture)

Codes often confused with 2853.90

Common mistake. Distilled water is most frequently misclassified under 2201.90, which covers ordinary water, including natural or artificial mineral waters and aerated waters. However, the Explanatory Notes to heading 2201 explicitly exclude distilled or conductivity water and water of similar purity, directing them to Chapter 28. Another error involves 3004, where sterile water for injection is sometimes placed; however, unless the water is put up in measured doses or in forms for retail sale as a medicament, it remains in 2853.90.

2201.90Waters; other than mineral and aerated, (not containing added sugar or other sweetening matter nor flavoured), ice and snow22.01Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow30.04Medicaments; (not goods of heading no. 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic use, put up in measured doses (incl. those in the form of transdermal admin. systems) or packed for retail sale

Top exporters and importers of HS 285390 (the code used for distilled water), 2025

In 2025, the largest exporter of HS 285390 (the code used for distilled water) in UN Comtrade data was China, with 45% of world exports; the largest importer in UN Comtrade data was the United States, with 15% 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 285390, not only distilled water.

Top exporters 2025 · share of world exports

  1. 1 China $895M
  2. 2 Finland $218M
  3. 3 Israel $207M

World total: $2.0B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 United States $123M
  2. 2 China $86M
  3. 3 Taiwan* ~$75M

World total: $836M 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. UN Comtrade records Taiwan as "Other Asia, not elsewhere specified". Saudi Arabia's exports under that code are left out: they are far too large to be trade with Taiwan, so mostly undisclosed partners. 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 distilled water

Brazil splits HS 2853.90 into 7 NCM codes. Pick the one that matches your product:

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

Questions about distilled water

What is the HS code for Distilled water?

The HS code for Distilled water is 285390 (Phosphides, chemically defined or not, not ferrophosphorus; other inorganic compounds n.e.c. (including distilled, conductivity water and water of like purity); liquid air, rare gases removed or not; compressed air; amalgams, not precious metal amalgams). The HS code for distilled, conductivity water and water of like purity is 2853.90.

How do I classify Distilled water for customs?

Distilled water is classified under HS code 285390 — Phosphides, chemically defined or not, not ferrophosphorus; other inorganic compounds n.e.c. (including distilled, conductivity water and water of like purity); liquid air, rare gases removed or not; compressed air; amalgams, not precious metal amalgams. This is a 6-digit subheading level code.

Is bottled drinking water classified here?

No, bottled drinking water, even if purified, is classified under heading 2201 unless it meets the specific chemical purity standards of distilled water.

Which countries are the top exporters of distilled water (HS 285390)?

In 2025, the top exporters of HS 285390 (the code used for distilled water) in UN Comtrade data were China ($895M, 45% of world exports), Finland ($218M) and Israel ($207M). World exports came to about $2.0B, 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 distilled water (HS 285390)?

In 2025, the top importers of HS 285390 (the code used for distilled water) in UN Comtrade data were the United States ($123M, 15% of world imports), China ($86M) and Taiwan (about $75M). World imports came to about $836M, 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 Distilled water the same in all countries?

The base HS code 285390 for Distilled water 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 distilled water in Brazil?

Brazil splits HS 285390 into 7 NCM codes, so the right one for distilled water depends on the product's details: 2853.90.11 (Aluminium phosphide), 2853.90.12 (Magnesium phosphide), 2853.90.13 (Copper phosphide, over 15% phosphorus), 2853.90.19 (Other phosphides), 2853.90.20 (Cyanamide and its metal derivatives), 2853.90.30 (Phosphorus sulphochlorides), and more.