European Union tariff, chapter 28: Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
Last updated
Key facts
- National lines
- 402
- Subheadings
- 180
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 28: Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
Summary
The European Union tariff has 402 national lines in HS chapter 28 (inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes), under 180 subheadings in 50 headings.
Subheadings with European Union lines
The European Union tariff has 402 national lines in HS chapter 28 (inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes), under 180 subheadings in 50 headings.
Subheadings 1 to 100 of 180, page 1 of 2.
28.01 Fluorine, chlorine, bromine and iodine
28.02 Sulphur, sublimed or precipitated; colloidal sulphur
- 2802.00Sulphur, sublimed or precipitated; colloidal sulphur1 line
28.03 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)
- 2803.00Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)1 line
28.04 Hydrogen, rare gases and other non-metals
- 2804.10Hydrogen1 line
- 2804.21Rare gases: Argon1 line
- 2804.29Rare gases: Other2 lines
- 2804.30Nitrogen1 line
- 2804.40Oxygen1 line
- 2804.50Boron; tellurium2 lines
- 2804.61Silicon: Containing by weight not less than 99.99 % of silicon1 line
- 2804.69Silicon: Other3 lines
- 2804.70Phosphorus2 lines
- 2804.80Arsenic1 line
- 2804.90Selenium1 line
28.05 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury
28.06 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid
28.07 Sulphuric acid; oleum
- 2807.00Sulphuric acid; oleum1 line
28.08 Nitric acid; sulphonitric acids
- 2808.00Nitric acid; sulphonitric acids1 line
28.09 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined
28.10 Oxides of boron; boric acids
- 2810.00Oxides of boron; boric acids2 lines
28.11 Other inorganic acids and other inorganic oxygen compounds of non-metals
- 2811.11Other inorganic acids: Hydrogen fluoride (hydrofluoric acid)1 line
- 2811.12Other inorganic acids: Hydrogen cyanide (hydrocyanic acid)1 line
- 2811.19Other inorganic acids: Other5 lines
- 2811.21Other inorganic oxygen compounds of non-metals: Carbon dioxide1 line
- 2811.22Other inorganic oxygen compounds of non-metals: Silicon dioxide2 lines
- 2811.29Other inorganic oxygen compounds of non-metals: Other7 lines
28.12 Halides and halide oxides of non-metals
- 2812.11Chlorides and chloride oxides: Carbonyl dichloride (phosgene)1 line
- 2812.12Chlorides and chloride oxides: Phosphorus oxychloride1 line
- 2812.13Chlorides and chloride oxides: Phosphorus trichloride1 line
- 2812.14Chlorides and chloride oxides: Phosphorus pentachloride1 line
- 2812.15Chlorides and chloride oxides: Sulphur monochloride1 line
- 2812.16Chlorides and chloride oxides: Sulphur dichloride1 line
- 2812.17Chlorides and chloride oxides: Thionyl chloride1 line
- 2812.19Chlorides and chloride oxides: Other2 lines
- 2812.90Other4 lines
28.13 Sulphides of non-metals; commercial phosphorus trisulphide
28.14 Ammonia, anhydrous or in aqueous solution
28.15 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium
28.16 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium
28.17 Zinc oxide; zinc peroxide
- 2817.00Zinc oxide; zinc peroxide1 line
28.18 Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide
28.21 Iron oxides and hydroxides; earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3
28.22 Cobalt oxides and hydroxides; commercial cobalt oxides
- 2822.00Cobalt oxides and hydroxides; commercial cobalt oxides1 line
28.23 Titanium oxides
- 2823.00Titanium oxides6 lines
28.24 Lead oxides; red lead and orange lead
28.25 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides
- 2825.10Hydrazine and hydroxylamine and their inorganic salts2 lines
- 2825.20Lithium oxide and hydroxide2 lines
- 2825.30Vanadium oxides and hydroxides1 line
- 2825.40Nickel oxides and hydroxides1 line
- 2825.50Copper oxides and hydroxides3 lines
- 2825.60Germanium oxides and zirconium dioxide2 lines
- 2825.70Molybdenum oxides and hydroxides2 lines
- 2825.80Antimony oxides1 line
- 2825.90Other8 lines
28.26 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts
28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides
- 2827.10Ammonium chloride1 line
- 2827.20Calcium chloride1 line
- 2827.31Other chlorides: Of magnesium1 line
- 2827.32Other chlorides: Of aluminium1 line
- 2827.35Other chlorides: Of nickel1 line
- 2827.39Other chlorides: Other7 lines
- 2827.41Chloride oxides and chloride hydroxides: Of copper1 line
- 2827.49Chloride oxides and chloride hydroxides: Other3 lines
- 2827.51Bromides and bromide oxides: Bromides of sodium or of potassium1 line
- 2827.59Bromides and bromide oxides: Other1 line
- 2827.60Iodides and iodide oxides2 lines
28.28 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites
28.29 Chlorates and perchlorates; bromates and perbromates; iodates and periodates
28.30 Sulphides; polysulphides, whether or not chemically defined
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 28 are live on border.bot for the United States (336 lines, also used by 1 other country).
- United States336 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 28?
The European Union tariff has 402 national lines in HS chapter 28 (inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes), under 180 subheadings in 50 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.