Product classification

HS code for Oleum: 2807.00

Sulphuric acid, oleum.

Classification of oleum under HS 2807.00

Oleum, also known as fuming sulfuric acid, is classified under HS code 2807.00. This heading specifically covers sulfuric acid and oleum. Oleum is produced by dissolving sulfur trioxide (SO3) in concentrated sulfuric acid (H2SO4). In the nomenclature of the Harmonized System, inorganic chemicals are classified in Chapter 28. Since oleum is a direct derivative and chemical relative of sulfuric acid, it is grouped within the same four-digit heading. The classification is straightforward because the heading text explicitly names "oleum." It is a heavy, oily, and highly corrosive liquid used extensively in chemical synthesis, particularly in nitration processes and the manufacture of dyes and explosives. The purity and concentration of the sulfur trioxide do not change the heading, provided it remains an inorganic acid solution. The classification remains consistent regardless of the concentration of free SO3, which typically ranges from 20% to 65% in commercial grades. Because it is a well-defined chemical compound/solution, it does not fall into the residual categories of Chapter 38, provided it is not mixed with other functional chemicals that would change its primary use as an acid.

Covers
  • Fuming sulfuric acid
  • Pyrosulfuric acid
  • Sulfur trioxide in sulfuric acid solution
  • Commercial grade oleum (20%, 65% SO3)
  • Technical grade fuming acid
Also under 2807.00
  • BASF Sulfuric Acid
  • Mosaic Sulfuric Acid
  • Nutrien Sulfuric Acid
  • Olin Sulfuric Acid
  • Chemtrade Sulfuric Acid

Codes often confused with 2807.00

Common mistake. Oleum is sometimes misclassified under HS code 2811.19, which covers other inorganic acids. However, because heading 2807 specifically names sulfuric acid and oleum, the specific heading takes precedence over the general one. It may also be confused with HS code 3824.99 for chemical mixtures, but as a defined inorganic acid solution, Chapter 28 is the correct legal placement under the GRI.

Top exporters and importers of HS 280700 (the code used for oleum), 2025

In 2025, the largest exporter of HS 280700 (the code used for oleum) in UN Comtrade data was China, with 14% of world exports; the largest importer in UN Comtrade data was Chile, with 19% 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 280700, not only oleum.

Top exporters 2025 ยท share of world exports

  1. 1 China $290M
  2. 2 Canada $226M
  3. 3 Peru* ~$154M

World total: $2.1B Reported figures on UN Comtrade โ†—

Top importers 2025 ยท share of world imports

  1. 1 Chile $614M
  2. 2 Morocco $439M
  3. 3 United States $435M

World total: $3.2B Reported figures on UN Comtrade โ†—

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 oleum

Brazil splits HS 2807.00 into 2 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 oleum

What is the HS code for Oleum?

The HS code for Oleum is 280700 (Sulphuric acid; oleum). The HS code for Oleum is 2807.00, which is the same code used for standard sulfuric acid.

How do I classify Oleum for customs?

Oleum is classified under HS code 280700 โ€” Sulphuric acid; oleum. This is a 6-digit subheading level code.

Is oleum classified differently based on its concentration?

No, all concentrations of sulfur trioxide dissolved in sulfuric acid are classified under 2807.00, as long as the solution remains primarily an inorganic acid.

Which countries are the top exporters of oleum (HS 280700)?

In 2025, the top exporters of HS 280700 (the code used for oleum) in UN Comtrade data were China ($290M, 14% of world exports), Canada ($226M) and Peru (about $154M). World exports came to about $2.1B, 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 oleum (HS 280700)?

In 2025, the top importers of HS 280700 (the code used for oleum) in UN Comtrade data were Chile ($614M, 19% of world imports), Morocco ($439M) and the United States ($435M). World imports came to about $3.2B, 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 Oleum the same in all countries?

The base HS code 280700 for Oleum 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 oleum in Brazil?

Brazil splits HS 280700 into 2 NCM codes, so the right one for oleum depends on the product's details: 2807.00.10 (Sulphuric acid), 2807.00.20 (Oleum (fuming sulphuric acid)).