Customs tariff code

Customs tariff code 2849.90.10: Of boron

Reference data as at 1 July 2026

Customs tariff code 2849.90.10 covers Of boron. The third-country duty rate is 4.1 %, plus import VAT.

2849.90.10 is CN code in the EU customs tariff, in chapter 28. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.

This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.

Customs code
2849.90.10
Third-country duty
4.1 %
Declarable
No
Binding rulings
0

Where this code sits in the tariff

  1. 28INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES
  2. 2849Carbides, whether or not chemically defined
  3. 2849.90Other
  4. 2849.90.10Of boron

From HS code to customs tariff code 2849.90.10

HS code2849.906 digits, uniform worldwide
CN code2849.90.108 digits, EU Combined Nomenclature

Duty rates and preferences

OriginDuty rateBasis
Third-country duty4.1 %MFN
Faroe Islands0 %Tariff preference
Melilla0 %Tariff preference
Occupied palestinian Territory0 %Tariff preference
Türkiye0 %Customs Union Duty
San Marino0 %Customs Union Duty
Andorra0 %Customs Union Duty
EU-Switzerland agreement: re-imported goods0 %Tariff preference
GSP-EBA (Special arrangement for the least-developed countries…0 %Tariff preference
Moldova, Republic of0 %Tariff preference
Ecuador0 %Tariff preference
United Kingdom0 %Tariff preference
OCTs (Overseas Countries and Territories)0 %Tariff preference

Rates from the EU TARIC database. Preferential rates require valid proof of origin.

Compliance regimes on this code

Beyond the duty rate, these EU regimes attach to this code. Each verdict follows from the code alone; the goods themselves can still fall outside a regime.

Possible dual-use control codes

Indicative correlation only. The mapping from customs codes to dual-use control codes is guidance, not a classification. Whether an item is controlled depends on its technical parameters.

  • 1C011bMetals and compounds, as follows:
  • 1C225Boron enriched in the boron-10 ( 10 B) isotope to greater than its natural isotopic abundance, as follows: elemental boron, compounds, mixtures containing boron, manufactures thereof, waste or scrap of any of the foregoing.
  • 0008Weapons / munitions / military material (Ausfuhrliste Teil I A)
  • 1C011Metals and compounds, as follows:
  • 1C225Boron enriched in the boron-10 ( 10 B) isotope to greater than its natural isotopic abundance, as follows: elemental boron, compounds, mixtures containing boron, manufactures thereof, waste or scrap of any of the foregoing.

Derived from TARIC and the published EU regulations. It is a starting point for a screening, not a compliance assessment of your goods.

Binding tariff information for this code

The EBTI database currently holds no valid binding tariff information for this code. Comparable cases are found through the parent heading.

Notes that govern this classification

Pos. 2849

Erläuterungen zum Harmonisierten System (HS) Zu dieser Position gehören: A) Binäre Carbide sind Verbindungen aus Kohlenstoff und einem anderen, elektropositiveren Element als Kohlenstoff. Carbide, die als Acetylide bekannt sind, gehören gleichfalls zu dieser Position. Die bekanntesten binären Carbide sind: 1) Calciumcarbid (CaC2) ist eine feste Substanz, die in reinem Zustand durchscheinend und farblos, im unreinen Zustand trübe und grau ist. Durch Wasser wird Calciumcarbid unter Bildung von Acetylen zersetzt. Man verwendet es zum Herstellen dieses Gases und von Calciumcyanamid (Kalkstickstoff). 2) Siliciumcarbid (Kohlenstoffsilicid, Carborundum) (SiC) wird durch Behandlung von Kohlenstoff und Quarz im elektrischen Ofen gewonnen. Es kommt in schwarzen Kristallen oder Stücken sowie in zerkleinerten Massen oder als Granalien in den Handel. …

Pos. 2849

Einzelentscheidungen zur Kombinierten Nomenklatur (EE) Verordnung (EWG) Nr. 2812/92 der Kommission vom 25. September 19921) (RV L 2812/92): Vanadiumcarbonitrid mit den folgenden analytischen Merkmalen: - Vanadium 79,5 GHT - Stickstoff 12,0 GHT - Kohlenstoff 7,0 GHT Unterposition 2849 9050 Einreihung gemäß den Allgemeinen Vorschriften 1 und 6 für die Auslegung der Kombinierten Nomenklatur sowie nach dem Wortlaut der KN-Codes 2849, 2849 90, 2849 9050 und 2850. Siehe auch die HS-Erläuterungen zu Position 2849, Teil C). Vanadiumcarbonitrid mit den folgenden analytischen Merkmalen: - Vanadium 79,0 GHT - Stickstoff 16,0 GHT - Kohlenstoff 3,5 GHT Unterposition 2849 9050 Einreihung gemäß den Allgemeinen Vorschriften 1 und 6 für die Auslegung der Kombinierten Nomenklatur sowie nach dem Wortlaut der KN-Codes 2849, 2849 90, 2849 9050 und 2850. …

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

Frequently asked questions

What does customs tariff code 2849.90.10 cover?

Code 2849.90.10 covers Of boron. Classification turns on the material, function, and intended use of the goods, not on their trade name.

What is the duty rate for 2849.90.10?

The third-country duty rate for 2849.90.10 is 4.1 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.

What is the HS code for 2849.90.10?

The first six digits form the HS code: 284990. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

How many digits does 2849.90.10 have?

2849.90.10 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.

Where does 2849.90.10 sit in the tariff?

2849.90.10 sits in this hierarchy: 28 INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES > 2849 Carbides, whether or not chemically defined > 284990 Other. The parent headings and their notes help decide whether the classification holds.

Is there binding tariff information for 2849.90.10?

The EBTI database currently holds no valid decisions on 2849.90.10. 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 2849.90.10 a dual-use item?

The customs code alone does not decide that. An indicative correlation links 2849.90.10 to 1C011b, 1C225, 0008, 1C011, 1C225. Whether your item is listed depends on its technical parameters and has to be checked against the wording of the control list.

Does customs tariff code 2849.90.10 change?

2849.90.10 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

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