HS Code 2845.40 : Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined, Helium-3
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined, helium-3 is 2845.40. Under the 2026 European Union (TARIC), the representative MFN general duty rate is 0.00 % [EU TARIC 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 28
Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined
Heading 2845
Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined
Subheading .40
.40
Helium-3
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
European Union (EU TARIC / CN 2026)
2845400000
MODULE 5: EU IMPORT DUTY & VAT BREAKDOWN
EU Customs De Minimis
€150.00
Duty-free threshold
🇪🇺 EU CBAM COMPLIANCE FLAG
Carbon Border Adjustment Mechanism (CBAM) Active: Imports under HS 2845.40 (Chapter 28) require quarterly embedded emissions reporting and CBAM certificate declarations under EU Regulation 2023/956 [EU CBAM Portal].
Official EU Classification Rulings: Search European Binding Tariff Information [EBTI Database ↗]
Notice: EU customs duties are uniform across all 27 Member States under the EU Customs Union. Import VAT is assessed locally by destination customs authorities.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2845.40
Receive an automated email notification whenever the European Commission publishes duty rate adjustments or customs notices for 2845.40.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: EU Trade Defence Measures & Carbon Adjustment (CBAM)
EU Anti-Dumping Defence
Standard TARIC Duties
EU Steel Safeguards
Exempt (Non-Steel Commodity)
EU CBAM Carbon Alert
EU CBAM Covered Sector
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| TCA | EU-UK Trade and Cooperation Agreement | Free | Statement on Origin by registered exporter. |
| CETA | EU-Canada Comprehensive Economic and Trade Agreement | Free | CETA Origin Declaration on commercial invoice. |
| EPA | EU-Japan Economic Partnership Agreement | Free | Statement on Origin or importer knowledge under EU-Japan EPA. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined, Helium-3
MODULE 11: European Binding Tariff Information (EBTI)
Legally binding tariff classification decisions valid across all 27 EU Member States for HS 2845.40.
Query the official European Commission EBTI classification rulings database:
Search EU Commission EBTI Database for 2845.40 →EU TARIC Declarable Commodity Lines (2845.40)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 2845.40.00.00 | Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined, Helium-3 | Free | Free | 25% | kg |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 2845.10 | Subheading under Heading 2845 | Compare Subheading 2845.10 → |
| 2845.20 | Subheading under Heading 2845 | Compare Subheading 2845.20 → |
| 2845.30 | Subheading under Heading 2845 | Compare Subheading 2845.30 → |
| 2845.90 | Subheading under Heading 2845 | Compare Subheading 2845.90 → |
Official Primary Sources & Authority References
European Commission TARIC Database (CN 2026) ↗
Official EU Common Customs Tariff and Member State measures.
EU Taxation and Customs Union ↗
European Commission customs union and VAT rules.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and European Union (TARIC) general duty for Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined, Helium-3?
Under WCO Harmonized System 2022 and European Union (TARIC), Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined, Helium-3 is classified under HS 2845.40 (Heading 2845, Chapter 28). The representative EU MFN general duty rate is 0.00 %.
How is HS 2845.40 distinguished within Heading 2845 (Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined)?
Heading 2845 covers Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined. Subheading 2845.40 specifically isolates Helium-3. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2845.
What are the primary candidate subheadings related to HS 2845.40?
Related subheadings under Heading 2845 include 2845.10, 2845.20, 2845.30, 2845.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined, Helium-3 into the European Union?
Importers require an EU Single Administrative Document (SAD / Import Declaration), active EU EORI number, Commercial Invoice, Packing List, Bill of Lading, and phytosanitary or conformity certificates where applicable.
Can goods under HS 2845.40 enter duty-free under EU Free Trade Agreements?
Yes. Eligible goods originating in EU FTA partner territories (e.g. UK TCA, CETA, Japan EPA, South Korea FTA) enter duty-free under EUR.1 movement certificates or registered exporter (REX) statements.
What is the EU customs duty de minimis threshold for shipments of Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined, Helium-3?
Commercial consignments valued up to €150 imported into the European Union enter customs duty-free under EU Common Customs Tariff rules.
How can an importer obtain a European Binding Tariff Information (EBTI) ruling for HS 2845.40?
Importers may apply to any EU Member State customs authority for an EBTI ruling under Regulation (EU) No 952/2013. An EBTI ruling is legally binding across all 27 EU Member States for 3 years.
How is Import VAT assessed on HS 2845.40 across EU Member States?
Import VAT is assessed by the destination EU Member State (ranging from 17% in Luxembourg to 27% in Hungary, ~19% average) on total landed CIF value + CCT duty.
What is the EU EORI registration requirement for commercial imports under HS 2845.40?
All economic operators importing into the EU must hold a valid Economic Operators Registration and Identification (EORI) number issued by an EU Member State customs authority.
How does the EU Import One-Stop Shop (IOSS) e-commerce VAT scheme work?
The EU IOSS allows online sellers to collect import VAT at the point of sale for B2C consignments valued up to €150 imported into any EU Member State.
What EU Trade Defence measures (Anti-Dumping & Countervailing duties) apply?
Importers must check the TARIC database for active EU trade defence measures, anti-dumping duties, or tariff-rate quotas (TRQs) affecting specific countries of origin.
What REACH & CE Marking product safety compliance rules apply to HS 2845.40 in the EU?
Articles imported into the EU must satisfy EU Regulation (EC) No 1907/2006 (REACH chemical restrictions) and display CE marking declarations of conformity where required.
Are there entry processing fees or harbor taxes in the European Union?
No. The European Union does not charge additional entry processing fees or harbor taxes beyond standard Common Customs Tariff duties and destination Member State import VAT.