# European Union tariff lines under HS 2818.10

> The European Union tariff splits HS 2818.10 (artificial corundum, whether or not chemically defined) into 13 national lines: 2818 10 11 10 (sol-Gel corundum (CAS RN 1302-74-5) with an aluminium oxide content of 99,6 % or more by weight, having a micro crystalline structure in the form of rods with an aspect ratio of 1,3 or more, but not more than 6,0), 2818 10 11 20 (sintered corundum with a micro crystalline structure, consisting of aluminium oxide (CAS RN 1344-28-1) and magnesium aluminate (CAS RN 12068-51-8), with a content by weight (calculated as oxides) of: -92 % or more of aluminium oxide, and -8 % or less of magnesium oxide), 2818 10 11 30 (sintered Sol-Gel corundum or pre-sintered Sol-Gel with an aluminium oxide content of 99,6% or more by weight, having a microcrystalline structure in the form of rods with an aspect ratio of 1,3 or more, but not more than 6,0), 2818 10 11 40 (sintered Sol-Gel corundum or pre-sintered Sol-Gel with a microcrystalline structure, consisting of aluminium oxide, with a composition by weight (as oxides) of at least 98,5% aluminium oxide, other than with an aluminium oxide content of 99,6% or more by weight, having a microcrystalline structure in the form of rods with an aspect ratio of 1,3 or more, but not more than 6,0) and 9 others. The general (MFN) duty is 5.2% on all 13 lines.

Source: https://border.bot/countries/european-union/hs-codes/281810
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) / [2818.10](https://border.bot/countries/european-union/hs-codes/281810)

## Key facts

- HS subheading: [2818.10](https://border.bot/hs-codes/281810)
- Duty (MFN): 5.2%
- National lines: 13
- 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 2818.10

The European Union tariff splits HS 2818.10 (artificial corundum, whether or not chemically defined) into 13 national lines: 2818 10 11 10 (sol-Gel corundum (CAS RN 1302-74-5) with an aluminium oxide content of 99,6 % or more by weight, having a micro crystalline structure in the form of rods with an aspect ratio of 1,3 or more, but not more than 6,0), 2818 10 11 20 (sintered corundum with a micro crystalline structure, consisting of aluminium oxide (CAS RN 1344-28-1) and magnesium aluminate (CAS RN 12068-51-8), with a content by weight (calculated as oxides) of: -92 % or more of aluminium oxide, and -8 % or less of magnesium oxide), 2818 10 11 30 (sintered Sol-Gel corundum or pre-sintered Sol-Gel with an aluminium oxide content of 99,6% or more by weight, having a microcrystalline structure in the form of rods with an aspect ratio of 1,3 or more, but not more than 6,0), 2818 10 11 40 (sintered Sol-Gel corundum or pre-sintered Sol-Gel with a microcrystalline structure, consisting of aluminium oxide, with a composition by weight (as oxides) of at least 98,5% aluminium oxide, other than with an aluminium oxide content of 99,6% or more by weight, having a microcrystalline structure in the form of rods with an aspect ratio of 1,3 or more, but not more than 6,0) and 9 others.

The general (MFN) duty is 5.2% on all 13 lines.

- [2818 10 11 10](https://border.bot/countries/european-union/hs-codes/2818101110) Artificial corundum, whether or not chemically defined, With an aluminium oxide content of 98,5 % by weight or more, With less than 50 % of the total weight having a particle size of more than 10 mm, Sol-Gel corundum (CAS RN 1302-74-5) with an aluminium oxide content of 99,6 % or more by weight, having a micro crystalline structure in the form of rods with an aspect ratio of 1,3 or more, but not more than 6,0. Duty (MFN): 5.2%
- [2818 10 11 20](https://border.bot/countries/european-union/hs-codes/2818101120) Artificial corundum, whether or not chemically defined, With an aluminium oxide content of 98,5 % by weight or more, With less than 50 % of the total weight having a particle size of more than 10 mm, Sintered corundum with a micro crystalline structure, consisting of aluminium oxide (CAS RN 1344-28-1) and magnesium aluminate (CAS RN 12068-51-8), with a content by weight (calculated as oxides) of: -92 % or more of aluminium oxide, and -8 % or less of magnesium oxide. Duty (MFN): 5.2%
- [2818 10 11 30](https://border.bot/countries/european-union/hs-codes/2818101130) Artificial corundum, whether or not chemically defined, With an aluminium oxide content of 98,5 % by weight or more, With less than 50 % of the total weight having a particle size of more than 10 mm, Sintered Sol-Gel corundum or pre-sintered Sol-Gel with an aluminium oxide content of 99,6% or more by weight, having a microcrystalline structure in the form of rods with an aspect ratio of 1,3 or more, but not more than 6,0. Duty (MFN): 5.2%
- [2818 10 11 40](https://border.bot/countries/european-union/hs-codes/2818101140) Artificial corundum, whether or not chemically defined, With an aluminium oxide content of 98,5 % by weight or more, With less than 50 % of the total weight having a particle size of more than 10 mm, Sintered Sol-Gel corundum or pre-sintered Sol-Gel with a microcrystalline structure, consisting of aluminium oxide, with a composition by weight (as oxides) of at least 98,5% aluminium oxide, other than with an aluminium oxide content of 99,6% or more by weight, having a microcrystalline structure in the form of rods with an aspect ratio of 1,3 or more, but not more than 6,0. Duty (MFN): 5.2%
- [2818 10 11 91](https://border.bot/countries/european-union/hs-codes/2818101191) Artificial corundum, whether or not chemically defined, With an aluminium oxide content of 98,5 % by weight or more, With less than 50 % of the total weight having a particle size of more than 10 mm, Other, Fused alumina where both of the following apply: (i) between 5% and 35% of the product by weight is below the lowest grain size limit set out in the specification for the product and; (ii) between 1% and 10% of the product by weight is above the upper grain size limit set out in the specification for the product. Duty (MFN): 5.2%
- [2818 10 11 99](https://border.bot/countries/european-union/hs-codes/2818101199) Artificial corundum, whether or not chemically defined, With an aluminium oxide content of 98,5 % by weight or more, With less than 50 % of the total weight having a particle size of more than 10 mm, Other. Duty (MFN): 5.2%
- [2818 10 19 00](https://border.bot/countries/european-union/hs-codes/2818101900) Artificial corundum, whether or not chemically defined, With an aluminium oxide content of 98,5 % by weight or more, With 50 % or more of the total weight having a particle size of more than 10 mm. Duty (MFN): 5.2%
- [2818 10 91 20](https://border.bot/countries/european-union/hs-codes/2818109120) Artificial corundum, whether or not chemically defined, With an aluminium oxide content of less than 98,5 % by weight, With less than 50 % of the total weight having a particle size of more than 10 mm, Sintered corundum with a micro crystalline structure, consisting of aluminium oxide (CAS RN 1344-28-1), magnesium aluminate (CAS RN 12068-51-8) and the rare earth aluminates of yttrium, lanthanum, and neodymium, with a content by weight (calculated as oxides) of: - 92 % or more, but less than 98,5 % of aluminium oxide, - 2 % (± 1,5 %) of magnesium oxide, - 1 % (± 0,6 %) of yttrium oxide, and - either 3 % (± 2,2 %) of lanthanum oxide or - 2 % (± 1,2 %) of lanthanum oxide and neodymium oxide, with less than 50 % of the total weight having a particle size of mo…. Duty (MFN): 5.2%
- [2818 10 91 30](https://border.bot/countries/european-union/hs-codes/2818109130) Artificial corundum, whether or not chemically defined, With an aluminium oxide content of less than 98,5 % by weight, With less than 50 % of the total weight having a particle size of more than 10 mm, Sintered corundum with a micro crystalline structure, consisting of aluminium oxide (CAS RN 1344-28-1) and magnesium aluminate (CAS RN 12068-51-8), with a content by weight (calculated as oxides) of: -92 % or more, but not more than 94 % of aluminium oxide, and -8 % (± 1 %) of magnesium oxide. Duty (MFN): 5.2%
- [2818 10 91 40](https://border.bot/countries/european-union/hs-codes/2818109140) Artificial corundum, whether or not chemically defined, With an aluminium oxide content of less than 98,5 % by weight, With less than 50 % of the total weight having a particle size of more than 10 mm, Sintered Sol-Gel corundum or pre-sintered Sol-Gel with a microcrystalline structure, consisting of aluminium oxide, with a composition by weight (as oxides) of at least 92% but less than 98.5% aluminium oxide. Duty (MFN): 5.2%
- [2818 10 91 91](https://border.bot/countries/european-union/hs-codes/2818109191) Artificial corundum, whether or not chemically defined, With an aluminium oxide content of less than 98,5 % by weight, With less than 50 % of the total weight having a particle size of more than 10 mm, Other, Fused alumina with a titanium dioxide content of 1% by weight or more, where both of the following apply: (i) between 5% and 35% of the product by weight is below the lowest grain size limit set out in the specification for the product and; (ii) between 1% and 10% of the product by weight is above the upper grain size limit set out in the specification for the product. Duty (MFN): 5.2%
- [2818 10 91 99](https://border.bot/countries/european-union/hs-codes/2818109199) Artificial corundum, whether or not chemically defined, With an aluminium oxide content of less than 98,5 % by weight, With less than 50 % of the total weight having a particle size of more than 10 mm, Other. Duty (MFN): 5.2%
- [2818 10 99 00](https://border.bot/countries/european-union/hs-codes/2818109900) Artificial corundum, whether or not chemically defined, With an aluminium oxide content of less than 98,5 % by weight, With 50 % or more of the total weight having a particle size of more than 10 mm. Duty (MFN): 5.2%

## 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 2818.10 are live on border.bot for the United States (3 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/281810): 3 lines, used by 1 other country
- [The Harmonized System text for 2818.10](https://border.bot/hs-codes/281810)

- Previous subheading: [2817.00](https://border.bot/countries/european-union/hs-codes/281700) Zinc oxide; zinc peroxide
- Next subheading: [2818.20](https://border.bot/countries/european-union/hs-codes/281820) Aluminium oxide, other than artificial corundum

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 2818.10?

The European Union tariff splits HS 2818.10 (artificial corundum, whether or not chemically defined) into 13 national lines: 2818 10 11 10 (sol-Gel corundum (CAS RN 1302-74-5) with an aluminium oxide content of 99,6 % or more by weight, having a micro crystalline structure in the form of rods with an aspect ratio of 1,3 or more, but not more than 6,0), 2818 10 11 20 (sintered corundum with a micro crystalline structure, consisting of aluminium oxide (CAS RN 1344-28-1) and magnesium aluminate (CAS RN 12068-51-8), with a content by weight (calculated as oxides) of: -92 % or more of aluminium oxide, and -8 % or less of magnesium oxide), 2818 10 11 30 (sintered Sol-Gel corundum or pre-sintered Sol-Gel with an aluminium oxide content of 99,6% or more by weight, having a microcrystalline structure in the form of rods with an aspect ratio of 1,3 or more, but not more than 6,0), 2818 10 11 40 (sintered Sol-Gel corundum or pre-sintered Sol-Gel with a microcrystalline structure, consisting of aluminium oxide, with a composition by weight (as oxides) of at least 98,5% aluminium oxide, other than with an aluminium oxide content of 99,6% or more by weight, having a microcrystalline structure in the form of rods with an aspect ratio of 1,3 or more, but not more than 6,0) and 9 others.

### What is the duty on HS 2818.10 in the European Union?

The general (MFN) duty is 5.2% on all 13 lines.

## 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/281810.json