Key facts
- HS subheading
- 2853.90
- 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
- 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 2853.90 (phosphides, whether or not chemically defined, excluding ferrophosphorus; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals) into 4 national lines: 2853 90 10 00 (distilled or conductivity water and water of similar purity), 2853 90 30 00 (liquid air (whether or not rare gases have been removed); compressed air), 2853 90 90 20 (phosphine (CAS RN 7803-51-2)) and 2853 90 90 90 (other). The general (MFN) duty differs by line: 2.7% on 2853 90 10 00, 4.1% on 2853 90 30 00, 5.5% on 2853 90 90 20 and 5.5% on 2853 90 90 90.
European Union lines under 2853.90
The European Union tariff splits HS 2853.90 (phosphides, whether or not chemically defined, excluding ferrophosphorus; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals) into 4 national lines: 2853 90 10 00 (distilled or conductivity water and water of similar purity), 2853 90 30 00 (liquid air (whether or not rare gases have been removed); compressed air), 2853 90 90 20 (phosphine (CAS RN 7803-51-2)) and 2853 90 90 90 (other).
The general (MFN) duty differs by line: 2.7% on 2853 90 10 00, 4.1% on 2853 90 30 00, 5.5% on 2853 90 90 20 and 5.5% on 2853 90 90 90.
- 2853 90 10 00Distilled or conductivity water and water of similar purityDuty: 2.7%
- 2853 90 30 00Liquid air (whether or not rare gases have been removed); compressed airDuty: 4.1%
- 2853 90 90 20Phosphine (CAS RN 7803-51-2)Duty: 5.5%
- 2853 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 2853.90 are live on border.bot for the United States (4 lines, also used by 1 other country).
- United States4 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2853.90?
The European Union tariff splits HS 2853.90 (phosphides, whether or not chemically defined, excluding ferrophosphorus; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals) into 4 national lines: 2853 90 10 00 (distilled or conductivity water and water of similar purity), 2853 90 30 00 (liquid air (whether or not rare gases have been removed); compressed air), 2853 90 90 20 (phosphine (CAS RN 7803-51-2)) and 2853 90 90 90 (other).
What is the duty on HS 2853.90 in the European Union?
The general (MFN) duty differs by line: 2.7% on 2853 90 10 00, 4.1% on 2853 90 30 00, 5.5% on 2853 90 90 20 and 5.5% on 2853 90 90 90.
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.