Key facts
- HS subheading
- 2805.30
- National lines
- 22
- 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 splits HS 2805.30 (rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed) into 22 national lines: 2805 30 10 10 (alloy of cerium with other rare-earth metals, containing by weight 47 % or more of cerium), 2805 30 10 30 (containing both neodymium and dysprosium), 2805 30 10 40 (containing neodymium), 2805 30 10 50 (containing dysprosium) and 18 others.
European Union lines under 2805.30
The European Union tariff splits HS 2805.30 (rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed) into 22 national lines: 2805 30 10 10 (alloy of cerium with other rare-earth metals, containing by weight 47 % or more of cerium), 2805 30 10 30 (containing both neodymium and dysprosium), 2805 30 10 40 (containing neodymium), 2805 30 10 50 (containing dysprosium) and 18 others.
- 2805 30 10 10Alloy of cerium with other rare-earth metals, containing by weight 47 % or more of ceriumDuty: 5.5%
- 2805 30 10 30Containing both neodymium and dysprosiumDuty: 5.5%
- 2805 30 10 40Containing neodymiumDuty: 5.5%
- 2805 30 10 50Containing dysprosiumDuty: 5.5%
- 2805 30 10 80OtherDuty: 5.5%
- 2805 30 21 10CeriumDuty: 2.7%
- 2805 30 21 20LanthanumDuty: 2.7%
- 2805 30 29 30PraseodymiumDuty: 2.7%
- 2805 30 29 40NeodymiumDuty: 2.7%
- 2805 30 29 50SamariumDuty: 2.7%
- 2805 30 31 15GadoliniumDuty: 2.7%
- 2805 30 31 20TerbiumDuty: 2.7%
- 2805 30 31 25DysprosiumDuty: 2.7%
- 2805 30 39 10EuropiumDuty: 2.7%
- 2805 30 39 30HolmiumDuty: 2.7%
- 2805 30 39 35ErbiumDuty: 2.7%
- 2805 30 39 40ThuliumDuty: 2.7%
- 2805 30 39 45YtterbiumDuty: 2.7%
- 2805 30 39 50LutetiumDuty: 2.7%
- 2805 30 39 55YttriumDuty: 2.7%
- 2805 30 40 00ScandiumDuty: 2.7%
- 2805 30 80 00OtherDuty: 2.7%
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 2805.30 are live on border.bot for the United States (6 lines, also used by 1 other country).
- United States6 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2805.30?
The European Union tariff splits HS 2805.30 (rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed) into 22 national lines: 2805 30 10 10 (alloy of cerium with other rare-earth metals, containing by weight 47 % or more of cerium), 2805 30 10 30 (containing both neodymium and dysprosium), 2805 30 10 40 (containing neodymium), 2805 30 10 50 (containing dysprosium) and 18 others.
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.