# European Union tariff lines 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.

Source: https://border.bot/countries/european-union/hs-codes/280530
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 28](https://border.bot/countries/european-union/hs-codes/28) / [2805.30](https://border.bot/countries/european-union/hs-codes/280530)

## Key facts

- HS subheading: [2805.30](https://border.bot/hs-codes/280530)
- 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](https://border.bot/countries/european-union)
- Chapter: 28: Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

## 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 10](https://border.bot/countries/european-union/hs-codes/2805301010) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Intermixtures or interalloys, Alloy of cerium with other rare-earth metals, containing by weight 47 % or more of cerium. Duty (MFN): 5.5%
- [2805 30 10 30](https://border.bot/countries/european-union/hs-codes/2805301030) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Intermixtures or interalloys, Other, Containing both neodymium and dysprosium. Duty (MFN): 5.5%
- [2805 30 10 40](https://border.bot/countries/european-union/hs-codes/2805301040) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Intermixtures or interalloys, Other, Containing neodymium. Duty (MFN): 5.5%
- [2805 30 10 50](https://border.bot/countries/european-union/hs-codes/2805301050) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Intermixtures or interalloys, Other, Containing dysprosium. Duty (MFN): 5.5%
- [2805 30 10 80](https://border.bot/countries/european-union/hs-codes/2805301080) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Intermixtures or interalloys, Other. Duty (MFN): 5.5%
- [2805 30 21 10](https://border.bot/countries/european-union/hs-codes/2805302110) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Other, Of a purity by weight of 95 % or more, Cerium and lanthanum, Cerium. Duty (MFN): 2.7%
- [2805 30 21 20](https://border.bot/countries/european-union/hs-codes/2805302120) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Other, Of a purity by weight of 95 % or more, Cerium and lanthanum, Lanthanum. Duty (MFN): 2.7%
- [2805 30 29 30](https://border.bot/countries/european-union/hs-codes/2805302930) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Other, Of a purity by weight of 95 % or more, Praseodymium, neodymium and samarium, Praseodymium. Duty (MFN): 2.7%
- [2805 30 29 40](https://border.bot/countries/european-union/hs-codes/2805302940) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Other, Of a purity by weight of 95 % or more, Praseodymium, neodymium and samarium, Neodymium. Duty (MFN): 2.7%
- [2805 30 29 50](https://border.bot/countries/european-union/hs-codes/2805302950) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Other, Of a purity by weight of 95 % or more, Praseodymium, neodymium and samarium, Samarium. Duty (MFN): 2.7%
- [2805 30 31 15](https://border.bot/countries/european-union/hs-codes/2805303115) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Other, Of a purity by weight of 95 % or more, Gadolinium, terbium and dysprosium, Gadolinium. Duty (MFN): 2.7%
- [2805 30 31 20](https://border.bot/countries/european-union/hs-codes/2805303120) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Other, Of a purity by weight of 95 % or more, Gadolinium, terbium and dysprosium, Terbium. Duty (MFN): 2.7%
- [2805 30 31 25](https://border.bot/countries/european-union/hs-codes/2805303125) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Other, Of a purity by weight of 95 % or more, Gadolinium, terbium and dysprosium, Dysprosium. Duty (MFN): 2.7%
- [2805 30 39 10](https://border.bot/countries/european-union/hs-codes/2805303910) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Other, Of a purity by weight of 95 % or more, Europium, holmium, erbium, thulium, ytterbium, lutetium and yttrium, Europium. Duty (MFN): 2.7%
- [2805 30 39 30](https://border.bot/countries/european-union/hs-codes/2805303930) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Other, Of a purity by weight of 95 % or more, Europium, holmium, erbium, thulium, ytterbium, lutetium and yttrium, Holmium. Duty (MFN): 2.7%
- [2805 30 39 35](https://border.bot/countries/european-union/hs-codes/2805303935) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Other, Of a purity by weight of 95 % or more, Europium, holmium, erbium, thulium, ytterbium, lutetium and yttrium, Erbium. Duty (MFN): 2.7%
- [2805 30 39 40](https://border.bot/countries/european-union/hs-codes/2805303940) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Other, Of a purity by weight of 95 % or more, Europium, holmium, erbium, thulium, ytterbium, lutetium and yttrium, Thulium. Duty (MFN): 2.7%
- [2805 30 39 45](https://border.bot/countries/european-union/hs-codes/2805303945) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Other, Of a purity by weight of 95 % or more, Europium, holmium, erbium, thulium, ytterbium, lutetium and yttrium, Ytterbium. Duty (MFN): 2.7%
- [2805 30 39 50](https://border.bot/countries/european-union/hs-codes/2805303950) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Other, Of a purity by weight of 95 % or more, Europium, holmium, erbium, thulium, ytterbium, lutetium and yttrium, Lutetium. Duty (MFN): 2.7%
- [2805 30 39 55](https://border.bot/countries/european-union/hs-codes/2805303955) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Other, Of a purity by weight of 95 % or more, Europium, holmium, erbium, thulium, ytterbium, lutetium and yttrium, Yttrium. Duty (MFN): 2.7%
- [2805 30 40 00](https://border.bot/countries/european-union/hs-codes/2805304000) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Other, Of a purity by weight of 95 % or more, Scandium. Duty (MFN): 2.7%
- [2805 30 80 00](https://border.bot/countries/european-union/hs-codes/2805308000) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, Other. Duty (MFN): 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 States](https://border.bot/countries/united-states/hs-codes/280530): 6 lines, used by 1 other country
- [The Harmonized System text for 2805.30](https://border.bot/hs-codes/280530)

- Previous subheading: [2805.19](https://border.bot/countries/european-union/hs-codes/280519) Other
- Next subheading: [2805.40](https://border.bot/countries/european-union/hs-codes/280540) Mercury

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/280530.json