# Customs tariff code 28: INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH…

> Customs tariff code 28 covers INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/28
- Reference data as at: 2026-07-01
- Customs code: 28
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Faroe Islands | 0 % | Tariff preference |
| Melilla | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| Türkiye | 0 % | Customs Union Duty |
| San Marino | 0 % | Customs Union Duty |
| Andorra | 0 % | Customs Union Duty |
| EU-Switzerland agreement: re-imported goods | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| Ecuador | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |

## Compliance regimes

- CBAM: in scope (Fertilisers), partial only

## Notes that govern this classification

### Kapitel 28

Zu Position 2842 gehören Doppel- oder Komplexsalze, soweit nichts anderes bestimmt ist (RV E2805200). 6. Zu Position 2844 gehören nur: a) Technetium (Atomzahl 43), Promethium (Atomzahl 61), Polonium (Atomzahl 84) und alle Elemente mit einer höheren Atomzahl als 84 (RV E28061A0); b) natürliche oder künstliche radioaktive Isotope (einschließlich derjenigen der Edelmetalle oder der unedlen Metalle der Abschnitte XIV und XV), auch untereinander gemischt (RV E28061B0); c) anorganische oder organische Verbindungen dieser Elemente oder Isotope, auch chemisch nicht einheitlich, auch untereinander gemischt (RV E28061C0); d) Legierungen, Dispersionen (einschließlich Cermets), keramische Erzeugnisse und Mischungen, die diese Elemente oder Isotope oder deren anorganische oder organische Verbindungen enthalten und die eine spezifische Radioaktivität von mehr als 74 Bq/g (0,002 Mikrocurie je Gramm) au …

### Abschnitt VI

1. A) Erzeugnisse (ausgenommen radioaktive Erze), die der Warenbeschreibung der Position 2844 oder 2845 entsprechen, gehören zu diesen Positionen, auch wenn andere Positionen der Nomenklatur in Betracht kommen (RV C0601A00). B) Vorbehaltlich des Buchstabens A) gehören Erzeugnisse, die der Warenbeschreibung der Position 2843, 2846 oder 2852 entsprechen, zu diesen Positionen, auch wenn andere Positionen dieses Abschnitts in Betracht kommen (RV C0601B00). 2. Vorbehaltlich der Anmerkung 1 sind Waren, die wegen ihrer Dosierung oder wegen ihrer Aufmachung für den Einzelverkauf zu einer der Positionen 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 oder 3808 gehören können, dieser Position zuzuweisen, auch wenn andere Positionen der Nomenklatur in Betracht kommen (RV C0602000). 3. …

## Subdivisions of this code

- 2801 Fluorine, chlorine, bromine and iodine
- 2802 Sulphur, sublimed or precipitated; colloidal sulphur
- 2803 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)
- 2804 Hydrogen, rare gases and other non-metals
- 2805 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury
- 2806 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid
- 2807 Sulphuric acid; oleum
- 2808 Nitric acid; sulphonitric acids
- 2809 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined
- 2810 Oxides of boron; boric acids
- 2811 Other inorganic acids and other inorganic oxygen compounds of non-metals
- 2812 Halides and halide oxides of non-metals
- 2813 Sulphides of non-metals; commercial phosphorus trisulphide
- 2814 Ammonia, anhydrous or in aqueous solution
- 2815 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium
- 2816 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium
- 2817 Zinc oxide; zinc peroxide
- 2818 Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide
- 2819 Chromium oxides and hydroxides
- 2820 Manganese oxides
- 2821 Iron oxides and hydroxides; earth colours containing 70 % or more by weight of combined iron evaluated as Fe@2O@3
- 2822 Cobalt oxides and hydroxides; commercial cobalt oxides
- 2823 Titanium oxides
- 2824 Lead oxides; red lead and orange lead
- 2825 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides
- 2826 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts
- 2827 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides
- 2828 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites
- 2829 Chlorates and perchlorates; bromates and perbromates; iodates and periodates
- 2830 Sulphides; polysulphides, whether or not chemically defined
- 2831 Dithionites and sulphoxylates
- 2832 Sulphites; thiosulphates
- 2833 Sulphates; alums; peroxosulphates (persulphates)
- 2834 Nitrites; nitrates
- 2835 Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined
- 2836 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate
- 2837 Cyanides, cyanide oxides and complex cyanides
- 2839 Silicates; commercial alkali metal silicates
- 2840 Borates; peroxoborates (perborates)
- 2841 Salts of oxometallic or peroxometallic acids
- 2842 Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides
- 2843 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals
- 2844 Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products
- 2845 Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined
- 2846 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals
- 2847 Hydrogen peroxide, whether or not solidified with urea
- 2849 Carbides, whether or not chemically defined
- 2850 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849
- 2852 Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams
- 2853 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

## Frequently asked questions

### What does customs tariff code 28 cover?

Code 28 covers INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 28?

TARIC holds no third-country rate of its own for 28. The rate follows from the declarable commodity code beneath it.

### How many digits does 28 have?

28 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

### Is there binding tariff information for 28?

The EBTI database currently holds no valid decisions on 28. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Is 28 covered by CBAM?

Yes. 28 appears in Annex I of the CBAM regulation (sector Fertilisers). The code is broader than the Annex I entry, so only part of it is covered; check the specific goods. Importers report embedded emissions and surrender CBAM certificates.

### Does customs tariff code 28 change?

28 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/28.