Product classification
HS code for Phosphorus: 2804.70
Phosphorus.
Classification of phosphorus under HS 2804.70
Phosphorus is classified under HS code 2804.70. This classification is situated within Chapter 28, which pertains to inorganic chemicals and various compounds of precious or rare-earth metals. Specifically, heading 2804 is reserved for hydrogen, rare gases, and other non-metals. Phosphorus, being a non-metallic element, is explicitly categorized here. The classification remains consistent regardless of the physical form or allotrope of the element, such as white, yellow, red, or black phosphorus. These allotropes differ in their molecular arrangement and physical properties—white phosphorus is highly reactive and flammable, while red phosphorus is more stable—but for customs purposes, they are all grouped under the same six-digit code. The determination is based on the elemental purity and the absence of other bonding elements that would transform it into a compound. This code is essential for tracking the trade of this vital industrial element used in everything from fertilizers to electronics and safety matches.
- Covers
- White phosphorus (also known as yellow phosphorus)
- Red phosphorus
- Black phosphorus
- Violet phosphorus
- Amorphous phosphorus
- Also under 2804.70
- 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. Phosphorus is frequently confused with phosphorus sulfides, which are classified under HS code 2813.90. While both contain phosphorus, the addition of sulfur creates a distinct chemical compound categorized under a different heading. Another common error involves phosphides, which fall under HS code 2848.00. Phosphides are compounds of phosphorus with metals or other elements, whereas 2804.70 is strictly for the pure element. Additionally, phosphoric acid (HS code 2809.20) is often misidentified as phosphorus by non-technical personnel, but as an inorganic acid, it belongs to a separate category. Importers must also distinguish between elemental phosphorus and phosphate ores (HS code 2510), which are naturally occurring minerals.
Top exporters and importers of HS 280470 (the code used for phosphorus), 2025
In 2025, the largest exporter of HS 280470 (the code used for phosphorus) 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.
Figures cover everything classified under HS 280470, not only phosphorus.
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 phosphorus
Brazil splits HS 2804.70 into 3 NCM codes. Pick the one that matches your product:
- 2804.70.10White phosphorus
- 2804.70.20Red or amorphous phosphorus
- 2804.70.30Black phosphorus
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 phosphorus
What is the HS code for Phosphorus?
The HS code for Phosphorus is 280470 (Phosphorus). The HS code for elemental phosphorus is 2804.70, covering all its allotropic forms.
How do I classify Phosphorus for customs?
Phosphorus is classified under HS code 280470 — Phosphorus. This is a 6-digit subheading level code.
Are different colors of phosphorus classified under different codes?
No, white, red, and black phosphorus are all classified under the same HS code 2804.70 as they are allotropes of the same element.
Which countries are the top exporters of phosphorus (HS 280470)?
In 2025, the top exporters of HS 280470 (the code used for phosphorus) 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 phosphorus (HS 280470)?
In 2025, the top importers of HS 280470 (the code used for phosphorus) 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.
Is the HS code for Phosphorus the same in all countries?
The base HS code 280470 for Phosphorus 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 phosphorus in Brazil?
Brazil splits HS 280470 into 3 NCM codes, so the right one for phosphorus depends on the product's details: 2804.70.10 (White phosphorus), 2804.70.20 (Red or amorphous phosphorus), 2804.70.30 (Black phosphorus).