European Union tariff line 2805 30 40 00: Scandium
Last updated
Key facts
- Tariff line
- 2805 30 40 00
- Covers
- Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, of a purity by weight of 95 % or more, scandium
- Duty (MFN)
- 2.7%
- Preferential rates
- From 0% (56 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 2805.30
Summary
In the European Union tariff, line 2805 30 40 00 covers rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, of a purity by weight of 95 % or more, scandium. The general (MFN) duty rate is 2.7%. It falls under HS subheading 2805.30 in heading 28.05 (chapter 28).
What this line covers
In the European Union tariff, line 2805 30 40 00 covers rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, of a purity by weight of 95 % or more, scandium.
Its legal text is “Scandium”, read under “Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed”, “Other” and “Of a purity by weight of 95 % or more”.
How it is structured
It falls under HS subheading 2805.30 in heading 28.05 (chapter 28). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 28
- Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
- Heading 28.05
- Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury
- Subheading 2805.30
- Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed
- Within the subheading
- Other
- Within the subheading
- Of a purity by weight of 95 % or more
- Line 2805 30 40 00
- Scandium
Duty
The general (MFN) duty rate is 2.7%.
Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 51 origins.
| Preferential rate | Programme or origin |
|---|---|
| 0% | EU-Switzerland agreement: re-imported goods (1007) |
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | EEA - European Economic Area (2012) |
| 0% | GSP - General arrangements (2020) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Mercosur (5500) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Algeria (DZ) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | Faroe Islands (FO) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Mexico (MX) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Syria (SY) |
| 0% | Tunisia (TN) |
| 0% | Ukraine (UA) |
| 0% | United States (US) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | Kosovo (XK) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
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.
Other lines under 2805.30
- 2805 30 10 10Alloy of cerium with other rare-earth metals, containing by weight 47 % or more of cerium
- 2805 30 10 30Containing both neodymium and dysprosium
- 2805 30 10 40Containing neodymium
- 2805 30 10 50Containing dysprosium
- 2805 30 10 80Other
- 2805 30 21 10Cerium
- 2805 30 21 20Lanthanum
- 2805 30 29 30Praseodymium
- 2805 30 29 40Neodymium
- 2805 30 29 50Samarium
- 2805 30 31 15Gadolinium
- 2805 30 31 20Terbium
- 2805 30 31 25Dysprosium
- 2805 30 39 10Europium
- 2805 30 39 30Holmium
- 2805 30 39 35Erbium
- 2805 30 39 40Thulium
- 2805 30 39 45Ytterbium
- 2805 30 39 50Lutetium
- 2805 30 39 55Yttrium
- 2805 30 80 00Other
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
What does tariff line 2805 30 40 00 cover in the European Union tariff?
In the European Union tariff, line 2805 30 40 00 covers rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, of a purity by weight of 95 % or more, scandium.
What is the general (MFN) duty on 2805 30 40 00 in the European Union?
The general (MFN) duty rate is 2.7%.
Which preferential rates apply to 2805 30 40 00?
Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP - General arrangements, GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Mercosur, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa.
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.