✓ Can be used in a customs declarationData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths:
2508 10 00 Bentonite
What you pay
Importing into EU
Customs dutyFree standard rate depends on the country of origin
Y106 Compliance with the REACH restrictions defined in Column 2 of Annex XVII of Regulation (EC) No 1907/2006
Y110 Exemption from REACH restrictions by virtue of Article 67(1) and 67(2) of Regulation (EC) No 1907/2006
Y113 Substance/mixture not subjected to the provisions of Regulation (EC) No 1907/2006 (Annex XVII)
Import control
Applies to goods from
Ukraine
Legal act
Regulation 0263/22
Documents
Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 6
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
Export controlSanctions regime: Crimea and Sevastopol
Ukraine
Regulation 0692/14
25 February 2025
Export controlSanctions regime: Russia
Russia
Regulation 0833/14
26 June 2024
Export controlSanctions regime: Belarus
Belarus
Regulation 0765/06
25 February 2025
Export controlSanctions regime: Non-government-controlled areas of Ukraine
Ukraine
Regulation 0263/22
25 August 2022
Export controlSanctions regime: Iran
Iran
Regulation 0267/12
30 September 2025
Export control - Waste
All third countries
Regulation 1157/24
21 May 2026
TARIC data as of 7 November 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus19%
Czechia12% reduced rate
Denmark25%
Estonia24%
Finland13.5% reduced rate
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 7 November 2026
EU: imports by month · HS 2508.10
last 12 months€182.5m+4.4% · previous 12 months
Average import price€0.17 per kg
Preferential rate0%
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
2508 10 00 · Bentonite
See the HS Explanatory Note to heading 2508, third paragraph, (1).
Naturally occurring bentonites normally have a pH of between 6 and 9,5 (for a 5 % aqueous suspension and after standing for 1 hour) and a sodium-carbonate content of less than 2 %; their aggregate content of exchangeable sodium and calcium does not exceed 80 meq/100 g. There are two types: low-swelling calcium and high-swelling sodium (rate of swelling less than 7 ml/g or greater than 12 ml/g).
Certain naturally occuring bentonites may have characteristics which differ from these values; where this is the case of several characteristics, the bentonite is generally considered to be activated.
Activated bentonites generally fall in subheading 3802 90 00.
General notes to the chapter
SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
Note 1
Flotation is intended to separate the rich element of a mineral substance from the gangue by enabling it to collect at the surface of the water in which it has been immersed, while the gangue deposits at the bottom.
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
Year
Description
Third-country duty
Supplementary unit
2026
Bentonite
Free
—
2025
unchanged
Free
—
2024
unchanged
Free
—
2023
unchanged
Free
—
2022
unchanged
Free
—
2021
unchanged
Free
—
2020
unchanged
Free
—
2019
Bentonite
Free
—
CN code 2508 10 00 is a line of the EU Combined Nomenclature under HS subheading 2508.10 (other clays: bentonite).
The third-country duty is free, and quantities are declared in —.
Imports of goods of subheading 2508.10 into the EU came to €182.5m between September 2025 and August 2026 (up 4% on the year before); Türkiye supplied 65%, followed by India.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 3.6%, the Argentina duty is 3.6%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 4% and the Nigeria duty is 5%.
EU member states imported goods of subheading 2508.10 worth US$465m in 2024; the largest supplier from outside the EU was Türkiye.
Questions and answers
What is the EU import duty for CN code 2508 10 00?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does the EU import these goods from?
For subheading 2508.10 as a whole, the largest supplier from outside the EU in 2024 was Türkiye (US$108m), followed by the United States.
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EU Combined Nomenclature · CN code · 
Türkiye
India
United States
China
Georgia
Canada
Morocco
United Kingdom
Mexico
Brazil
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
Switzerland
Norway
North Macedonia
Nigeria