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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

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 Chinese Taipei (MOF / Taiwan), the representative MFN general duty rate is 0% [MOF Customs Administration].

Chapter

Ch 28

Heading

2845

Subheading

2845.40

TW MFN Duty

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

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

Chinese Taipei (Taiwan MOF Tariff 2026)

2845.40.00.00

Taiwan MFN Base Customs Duty

Verified July 2026 · MOF Source

MODULE 5: TAIWAN IMPORT DUTY & TAX BREAKDOWN

Customs Duty Rate

WTO MFN Applied

Business Tax (營業稅)

5.00 %

CIF + Duty Base

De Minimis Threshold

TWD 2,000

Max 6 shipments/half-yr

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2845.40

Receive an automated email notification whenever USITC or CBP 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: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status

0% Additional Duty (Exempt)

Section 232 Steel/Aluminum Status

Exempt (Non-Metal 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
P	United States-Mexico-Canada Agreement (USMCA)	Free	Must meet USMCA Regional Value Content (RVC) or tariff shift rules.
KR	U.S.-Korea Free Trade Agreement (KORUS)	Free	Direct shipment from South Korea with KORUS Certificate of Origin.
AU	U.S.-Australia Free Trade Agreement	Free	Wholly obtained or tariff shift rule under US-Australia FTA.
A / D	GSP / African Growth & Opportunity Act (AGOA)	Free	35% local value-add requirement for beneficiary country origin.

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: Advance Tariff Classification (Customs Administration, MOF)

Legally binding advance classification rulings issued by Ministry of Finance Customs Administration for HS 2845.40.

Query official MOF Customs portal:

Search Official MOF Portal for 2845.40 →

Taiwan Declarable Tariff Items (2845.40)

National line-level (8/10-digit) detail for Chinese Taipei (MOF / Taiwan): coverage in progress.

Universal 6-digit WCO backbone applied rate: 0%. Confirm the full national commodity code at the official source (MOF Customs Administration).

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

Customs Administration, MOF Taiwan ↗

Official Taiwan 11-digit tariff items and MFN customs duty rates.

Taiwan Advance Tariff Classification Portal ↗

Ministry of Finance advance tariff classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and Chinese Taipei (MOF / Taiwan) 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 Chinese Taipei (MOF / Taiwan), 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 TW MFN general duty rate is 0%.

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?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 2845.40 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry 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 shipments of Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined, Helium-3 with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 2845.40?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What tax applies to imports of HS 2845.40 in Chinese Taipei (Taiwan)?

Taiwan assesses a 5% Business Tax (VAT-equivalent) on imported merchandise, calculated on CIF value + statutory customs duty.

What is Taiwan's de minimis duty and tax threshold?

Taiwan's de minimis threshold for express parcel imports is TWD 2,000 (limited to 6 import shipments per calendar half-year).

Which agency regulates customs entry and advance rulings in Taiwan?

Customs declarations and advance classification rulings are administered by the Customs Administration, Ministry of Finance (MOF).

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