2528 00 00: Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight
✓ Can be used in a customs declarationData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
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 5
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 January 2026
Export controlSanctions regime: Belarus
Belarus
Regulation 0765/06
26 April 2026
Export controlSanctions regime: Non-government-controlled areas of Ukraine
Ukraine
Regulation 0263/22
25 August 2022
Export control - Waste
All third countries
Regulation 1157/24
21 May 2026
TARIC data as of 26 October 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%
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 26 October 2026
EU: imports by month · HS 2528.00
last 12 months€34.9m+2.9% · previous 12 months
Average import price€0.38 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.
2528 00 00 · Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H 3 BO 3 calculated on the dry weight
This heading includes:
1. kernite and tincal, also known as ‘natural borax’;
2. pandermite and priceite, which are calcium borates;
3. boracite, which is magnesium chloroborate;
4. natural boric acid obtained by evaporation of the water left after the condensation of natural vapours escaping from the earth in certain regions (the Italian soffioni), or by evaporating water drawn from underground sources of those regions, provided that it does not contain more than 85 % of H3BO3 calculated on the dry weight. However, boric acid containing more than 85 % of H3BO3 is classified in heading 2810 00.
This heading does not cover sodium borate (refined borax) obtained by chemical treatment of kernite or tincal or the sodium borates obtained by evaporating complex brines from certain salt lakes (heading 2840).
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
Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight
Free
—
2025
unchanged
Free
—
2024
unchanged
Free
—
2023
unchanged
Free
—
2022
unchanged
Free
—
2021
unchanged
Free
—
2020
unchanged
Free
—
2019
Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight
Free
—
In the EU Combined Nomenclature, 2528 00 00 is one of 1 line under subheading 2528.00, natural borates and concentrates thereof.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported goods of subheading 2528.00 worth €34.9m (up 3% on the year before), at an average of €0.38 per kg; Türkiye supplied 98%, followed by Bolivia.
For the same subheading, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is 0%–7%, the Brazil duty is 3.6%, the Argentina duty is 3.6%, the Peru duty is free, 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 free and the Nigeria duty is 5%.
EU member states imported goods of subheading 2528.00 worth US$72m in 2024; the largest supplier from outside the EU was Türkiye.
Questions and answers
What is the EU import duty for CN code 2528 00 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 2528.00 as a whole, the largest supplier from outside the EU in 2024 was Türkiye (US$43m).
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EU Combined Nomenclature · CN code · 
Türkiye
Bolivia
China
Chile
United States
Peru
United Kingdom
Israel
Canada
Mexico
Brazil
Argentina
New Zealand
Japan
Taiwan
GCC
Switzerland
Norway
North Macedonia
Nigeria