Customs tariff code

Customs tariff code 2853.90.10.00: Distilled or conductivity water and water of similar purity

Reference data as at 1 July 2026

Customs tariff code 2853.90.10.00 covers Distilled or conductivity water and water of similar purity. The third-country duty rate is 2.7 %, plus import VAT.

2853.90.10.00 is TARIC 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
2853.90.10.00
Third-country duty
2.7 %
Declarable
No
Binding rulings
1

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. 2853Phosphides, 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
  3. 2853.90Other
  4. 2853.90.10Distilled or conductivity water and water of similar purity
  5. 2853.90.10.00Distilled or conductivity water and water of similar purity

From HS code to customs tariff code 2853.90.10.00

HS code2853.906 digits, uniform worldwide
CN code2853.90.108 digits, EU Combined Nomenclature
TARIC code2853.90.10.0010 digits, carries the EU measures

Duty rates and preferences

OriginDuty rateBasis
Third-country duty2.7 %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.

Binding tariff information for this code

DEBTI37254/21-1Issued by DEValid until 2024-12-15

Steriles Wasser Bei der als steriles Wasser bezeichneten Ware handelt es sich um eine farblose, geruchlose Flüssigkeit in einem Kunststoffbehälter mit der Aufschrift "sterile Water for Inhalation". Die Ware wird in unterschiedlichen Größen (350ml und 550ml) gehandelt und dient zur Befeuchtung der Atemluft beatmeter Patienten in Krankenhäusern. Das Behältnis lässt sich über einen Adapter an einen Atembefeuchter anbringen. Nach den weiteren Angaben liegt ein Wasser mit einer vergleichbaren Reinheit von destilliertem Wasser vor. Die Ware wird nach ihrer stofflichen Beschaffenheit als destilliertes Wasser oder Leitfähigkeitswasser und Wasser von gleicher Reinheit in den TARIC-Code 2853 9010 00 eingereiht.

Notes that govern this classification

Pos. 2853

Zu Unterposition 2853 90: 1. Lithiumbis(fluorosulfonyl)imid, in Form eines weißen Pulvers, das zur Herstellung von Lithium-Ionen-Batterien verwendet wird. Diese Substanz besteht aus Lithium-Kationen (Li⁺) und Bis(fluorosulfonyl)imid-Anionen ([N(SO2)2F2]-) und ist als einfache ionische Verbindung anzusehen. Die CAS-Registrierungsnummer ist 171611-11-3. Anwendung der Allgemeinen Vorschriften 1 und 6.

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. …

6. Position 2853 AV 16.06.2026

6. Position 2853 AV 16.06.2026

Subdivisions of this code

Frequently asked questions

What does customs tariff code 2853.90.10.00 cover?

Code 2853.90.10.00 covers Distilled or conductivity water and water of similar purity. Classification turns on the material, function, and intended use of the goods, not on their trade name.

What is the duty rate for 2853.90.10.00?

The third-country duty rate for 2853.90.10.00 is 2.7 %. 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 2853.90.10.00?

The first six digits form the HS code: 285390. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

How many digits does 2853.90.10.00 have?

2853.90.10.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.

Where does 2853.90.10.00 sit in the tariff?

2853.90.10.00 sits in this hierarchy: 28 INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES > 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 > 285390 Other > 28539010 Distilled or conductivity water and water of similar purity. The parent headings and their notes help decide whether the classification holds.

Is there binding tariff information for 2853.90.10.00?

Yes. The EBTI database holds decisions on 2853.90.10.00, for example DEBTI37254/21-1. A BTI shows which product characteristics the customs authority relied on.

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.

Does customs tariff code 2853.90.10.00 change?

2853.90.10.00 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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