Product classification

HS code for Oxygen: 2804.40

Oxygen.

Classification of oxygen under HS 2804.40

Oxygen is classified under HS code 2804.40. This classification is governed by the General Rules for the Interpretation (GRI) of the Harmonized System, specifically GRI 1, which dictates that classification is determined by the terms of the headings and any relative section or chapter notes. Chapter 28 covers inorganic chemicals, and heading 2804 specifically includes hydrogen, rare gases, and other non-metals. Oxygen, being a non-metallic element, is explicitly listed under subheading 2804.40. This code applies to oxygen in its elemental form, whether it is presented as a compressed gas or in a liquefied state. The classification remains the same regardless of the purity level, meaning both industrial-grade oxygen used in metallurgy or chemical synthesis and medical-grade oxygen used for therapeutic purposes are classified here. It is important to note that the container, such as a steel cylinder, is usually classified separately if it is for repetitive use, though the gas itself remains under 2804.40. According to the WCO Explanatory Notes, this heading covers oxygen obtained by the fractional distillation of liquid air or by the electrolysis of water. The substance must be a separate chemically defined element to remain within Chapter 28. If the oxygen were mixed with other gases in specific proportions for use as a prepared medicament, the classification might shift, but pure oxygen remains strictly under this code.

Covers
  • Compressed oxygen gas
  • Liquid oxygen (LOX)
  • Medical grade oxygen
  • Industrial grade oxygen
  • High-purity research oxygen
  • Oxygen for welding and cutting
Also under 2804.40
  • Linde Oxygen
  • Air Liquide Oxygen
  • Messer Oxygen
  • Praxair Oxygen

Codes often confused with 2804.40

Common mistake. Oxygen is frequently misclassified under HS code 3004, which covers medicaments. While medical oxygen is used for treatment, Chapter 28 Note 1 generally excludes products of Chapter 30, but oxygen is considered a chemical element rather than a prepared medicament. Another common error is using 3824.99 for chemical mixtures; however, if the oxygen is pure or contains only minor impurities, 2804.40 is the correct specific heading. Additionally, air (which contains oxygen) is classified under 2853.90.

30.04Medicaments; (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 sale3824.99Chemical products, mixtures and preparations; n.e.c. heading 38242853.90Phosphides, 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

Top exporters and importers of HS 280440 (the code used for oxygen), 2025

In 2025, the largest exporter of HS 280440 (the code used for oxygen) 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.

Figures cover everything classified under HS 280440, not only oxygen.

Top exporters 2025 · share of world exports

  1. 1 France $65M
  2. 2 Belgium $41M
  3. 3 South Africa $15M

World total: $273M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Netherlands $42M
  2. 2 Germany $28M
  3. 3 France $24M

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 oxygen

Brazil classifies oxygen under NCM 2804.40.00: HS 2804.40 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 oxygen

What is the HS code for Oxygen?

The HS code for Oxygen is 280440 (Oxygen). The HS code for oxygen is 2804.40, covering both gaseous and liquid forms.

How do I classify Oxygen for customs?

Oxygen is classified under HS code 280440 — Oxygen. This is a 6-digit subheading level code.

Is medical oxygen different from industrial oxygen in classification?

No, both are classified under 2804.40 as they are chemically the same element, regardless of their intended application or purity level.

Which countries are the top exporters of oxygen (HS 280440)?

In 2025, the top exporters of HS 280440 (the code used for oxygen) 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 oxygen (HS 280440)?

In 2025, the top importers of HS 280440 (the code used for oxygen) 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.

Is the HS code for Oxygen the same in all countries?

The base HS code 280440 for Oxygen 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 oxygen in Brazil?

In Brazil, oxygen (HS 280440) is classified under NCM 2804.40.00.