Key facts
- HS subheading
- 2850.00
- National lines
- 11
- 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 2850.00 (hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49) into 11 national lines: 2850 00 20 10 (silane (CAS RN 7803-62-5)), 2850 00 20 40 (germanium tetrahydride (CAS RN 7782-65-2)), 2850 00 20 60 (disilane (CAS RN 1590-87-0)), 2850 00 20 70 (cubic Boron nitride (CAS RN 10043-11-5)) and 7 others.
European Union lines under 2850.00
The European Union tariff splits HS 2850.00 (hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49) into 11 national lines: 2850 00 20 10 (silane (CAS RN 7803-62-5)), 2850 00 20 40 (germanium tetrahydride (CAS RN 7782-65-2)), 2850 00 20 60 (disilane (CAS RN 1590-87-0)), 2850 00 20 70 (cubic Boron nitride (CAS RN 10043-11-5)) and 7 others.
- 2850 00 20 10Silane (CAS RN 7803-62-5)Duty: 4.6%
- 2850 00 20 40Germanium tetrahydride (CAS RN 7782-65-2)Duty: 4.6%
- 2850 00 20 60Disilane (CAS RN 1590-87-0)Duty: 4.6%
- 2850 00 20 70Cubic Boron nitride (CAS RN 10043-11-5)Duty: 4.6%
- 2850 00 20 80Arsine (CAS RN 7784-42-1) with a purity by volume of 99,999% or more, for use in the production of semiconductorsDuty: 4.6%
- 2850 00 20 90OtherDuty: 4.6%
- 2850 00 60 10Sodium azide (CAS RN 26628-22-8)Duty: 5.5%
- 2850 00 60 19OtherDuty: 5.5%
- 2850 00 60 91Calcium silicon - a chemical compound that contains by weight 16 % or more of calcium, 45 % or more of silicon, less than 14 % of iron and not more than 10 % of any other element; whether or not presented in bulk, packaged in bags or in steel drums, enclosed in steel sheets (or cored wire), or otherwise presentedDuty: 5.5%
- 2850 00 60 95OtherDuty: 5.5%
- 2850 00 90 00BoridesDuty: 5.3%
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 2850.00 are live on border.bot for the United States (5 lines, also used by 1 other country).
- United States5 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2850.00?
The European Union tariff splits HS 2850.00 (hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49) into 11 national lines: 2850 00 20 10 (silane (CAS RN 7803-62-5)), 2850 00 20 40 (germanium tetrahydride (CAS RN 7782-65-2)), 2850 00 20 60 (disilane (CAS RN 1590-87-0)), 2850 00 20 70 (cubic Boron nitride (CAS RN 10043-11-5)) and 7 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.