# European Union tariff lines under HS 2846.10

> The European Union tariff splits HS 2846.10 (cerium compounds) into 4 national lines: 2846 10 00 10 (rare-earth concentrate containing by weight 60 % or more but not more than 95 % of rare-earth oxides and not more than 1 % each of zirconium oxide, aluminium oxide or iron oxide, and having a loss on ignition of 5 % or more by weight), 2846 10 00 20 (dicerium tricarbonate, whether or not hydrated (CAS RN 537-01-9)), 2846 10 00 30 (cerium lanthanum carbonate, whether or not hydrated) and 2846 10 00 90 (other). The general (MFN) duty is 3.2% on all 4 lines.

Source: https://border.bot/countries/european-union/hs-codes/284610
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) / [2846.10](https://border.bot/countries/european-union/hs-codes/284610)

## Key facts

- HS subheading: [2846.10](https://border.bot/hs-codes/284610)
- Duty (MFN): 3.2%
- National lines: 4
- 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 2846.10

The European Union tariff splits HS 2846.10 (cerium compounds) into 4 national lines: 2846 10 00 10 (rare-earth concentrate containing by weight 60 % or more but not more than 95 % of rare-earth oxides and not more than 1 % each of zirconium oxide, aluminium oxide or iron oxide, and having a loss on ignition of 5 % or more by weight), 2846 10 00 20 (dicerium tricarbonate, whether or not hydrated (CAS RN 537-01-9)), 2846 10 00 30 (cerium lanthanum carbonate, whether or not hydrated) and 2846 10 00 90 (other).

The general (MFN) duty is 3.2% on all 4 lines.

- [2846 10 00 10](https://border.bot/countries/european-union/hs-codes/2846100010) Cerium compounds, Rare-earth concentrate containing by weight 60 % or more but not more than 95 % of rare-earth oxides and not more than 1 % each of zirconium oxide, aluminium oxide or iron oxide, and having a loss on ignition of 5 % or more by weight. Duty (MFN): 3.2%
- [2846 10 00 20](https://border.bot/countries/european-union/hs-codes/2846100020) Cerium compounds, Dicerium tricarbonate, whether or not hydrated (CAS RN 537-01-9). Duty (MFN): 3.2%
- [2846 10 00 30](https://border.bot/countries/european-union/hs-codes/2846100030) Cerium compounds, Cerium lanthanum carbonate, whether or not hydrated. Duty (MFN): 3.2%
- [2846 10 00 90](https://border.bot/countries/european-union/hs-codes/2846100090) Cerium compounds, Other. Duty (MFN): 3.2%

## 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 2846.10 are live on border.bot for the United States (2 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/284610): 2 lines, used by 1 other country
- [The Harmonized System text for 2846.10](https://border.bot/hs-codes/284610)

- Previous subheading: [2845.90](https://border.bot/countries/european-union/hs-codes/284590) Other
- Next subheading: [2846.90](https://border.bot/countries/european-union/hs-codes/284690) Other

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 2846.10?

The European Union tariff splits HS 2846.10 (cerium compounds) into 4 national lines: 2846 10 00 10 (rare-earth concentrate containing by weight 60 % or more but not more than 95 % of rare-earth oxides and not more than 1 % each of zirconium oxide, aluminium oxide or iron oxide, and having a loss on ignition of 5 % or more by weight), 2846 10 00 20 (dicerium tricarbonate, whether or not hydrated (CAS RN 537-01-9)), 2846 10 00 30 (cerium lanthanum carbonate, whether or not hydrated) and 2846 10 00 90 (other).

### What is the duty on HS 2846.10 in the European Union?

The general (MFN) duty is 3.2% on all 4 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/284610.json