Key facts
- HS subheading
- 2845.90
- National lines
- 5
- 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 2845.90 (isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined) into 5 national lines: 2845 90 10 00 (deuterium and compounds thereof; hydrogen and compounds thereof, enriched in deuterium; mixtures and solutions containing these products), 2845 90 90 20 (water enriched at a level of 95 % or more by weight with oxygen-18 (CAS RN 14314-42-2)), 2845 90 90 30 ((13 C) Carbon monoxide (CAS RN 1641-69-6)), 2845 90 90 50 (ytterbium oxide (CAS RN 1380743-42-9), with a purity by weight of 99 % or more, enriched to 99,0 % or more but not more than 99,8 % of Ytterbium-176) and 1 other.
European Union lines under 2845.90
The European Union tariff splits HS 2845.90 (isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined) into 5 national lines: 2845 90 10 00 (deuterium and compounds thereof; hydrogen and compounds thereof, enriched in deuterium; mixtures and solutions containing these products), 2845 90 90 20 (water enriched at a level of 95 % or more by weight with oxygen-18 (CAS RN 14314-42-2)), 2845 90 90 30 ((13 C) Carbon monoxide (CAS RN 1641-69-6)), 2845 90 90 50 (ytterbium oxide (CAS RN 1380743-42-9), with a purity by weight of 99 % or more, enriched to 99,0 % or more but not more than 99,8 % of Ytterbium-176) and 1 other.
- 2845 90 10 00Deuterium and compounds thereof; hydrogen and compounds thereof, enriched in deuterium; mixtures and solutions containing these products
- 2845 90 90 20Water enriched at a level of 95 % or more by weight with oxygen-18 (CAS RN 14314-42-2)Duty: 5.5%
- 2845 90 90 30(13 C) Carbon monoxide (CAS RN 1641-69-6)Duty: 5.5%
- 2845 90 90 50Ytterbium oxide (CAS RN 1380743-42-9), with a purity by weight of 99 % or more, enriched to 99,0 % or more but not more than 99,8 % of Ytterbium-176Duty: 5.5%
- 2845 90 90 90OtherDuty: 5.5%
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 2845.90 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2845.90?
The European Union tariff splits HS 2845.90 (isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined) into 5 national lines: 2845 90 10 00 (deuterium and compounds thereof; hydrogen and compounds thereof, enriched in deuterium; mixtures and solutions containing these products), 2845 90 90 20 (water enriched at a level of 95 % or more by weight with oxygen-18 (CAS RN 14314-42-2)), 2845 90 90 30 ((13 C) Carbon monoxide (CAS RN 1641-69-6)), 2845 90 90 50 (ytterbium oxide (CAS RN 1380743-42-9), with a purity by weight of 99 % or more, enriched to 99,0 % or more but not more than 99,8 % of Ytterbium-176) and 1 other.
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.