EU Combined Nomenclature · CN code · HS 2840.19
2840 19 10: Disodium tetraborate (refined borax): other, disodium tetraborate pentahydrate
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 2840 Borates; peroxoborates (perborates):
- Disodium tetraborate (refined borax):
- 2840 19 Other:
- 2840 19 10 Disodium tetraborate pentahydrate
What you pay
Importing into EU
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 4
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- Regulation 2658/87
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 3
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- Regulation 1157/24
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- 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
- N954 Movement certificate EUR.1
- 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 | 22 October 2025 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 20 July 2025 |
| Export controlSanctions regime: Non-government-controlled areas of Ukraine | Ukraine | Regulation 0263/22 | 25 August 2022 |
| Export control - Waste | Australia, Canada, Switzerland, Chile, Colombia, Costa Rica, United Kingdom, Israel, Iceland, Japan, South Korea, Liechtenstein, Mexico, Norway, New Zealand, Türkiye, United States | Regulation 1157/24 | 21 May 2026 |
| Export control - Waste | All third countries (except Australia, Canada, Switzerland, Chile, Colombia, Costa Rica, United Kingdom, Israel, Iceland, Japan, South Korea, Liechtenstein, Mexico, Norway, New Zealand, Türkiye, United States) | Regulation 1157/24 | 21 May 2026 |
TARIC data as of 24 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.
-
Austria 20% -
Belgium 21% -
Bulgaria 20% -
Croatia 25% -
Cyprus 19% -
Czechia 12% reduced rate -
Denmark 25% -
Estonia 24% -
Finland 25.5% -
France 20% -
Germany 19% -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 17% -
Malta 18% -
Netherlands 21% -
Poland 23% -
Portugal 23% -
Romania 21% -
Slovakia 23% -
Slovenia 22% -
Spain 21% -
Sweden 6% reduced rate
TEDB · 24 October 2026
EU: imports by month · HS 2840.19
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Türkiye | €103m | 91.8% | +1.6% |
 United States | €7.9m | 7% | -23.5% |
 United Kingdom | €1.1m | 1% | -30.1% |
 Israel | €75k | 0.1% | — |
 India | €63k | 0.1% | -38.1% |
 Switzerland | €19k | 0% | -51% |
 Ukraine | €13k | 0% | — |
 China | €10k | 0% | -20.3% |
Same subheading in other tariffs
2840.19 Disodium tetraborate (refined borax): other
UK Free Third-country duty 2 tariff lines Türkiye Free – 5.3% Third-country duty 2 tariff lines · average 2.7% USA 0.1% General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line 
Brazil 9% Third-country duty 1 tariff line 
Argentina 9% Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 1 tariff line 
Taiwan 1.2% Third-country duty 1 tariff line 
GCC 5% Third-country duty 2 tariff lines Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 2 tariff lines 
Nigeria 5% Third-country duty 1 tariff line EU lines: 2840.19
Legal notes
CN Explanatory Notes
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.
General notes to the chapter
INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES
General
Separate chemically defined inorganic compounds, presented as a food supplement in capsules (except microcapsules), for example of gelatine, are excluded from this chapter because the presentation in capsules is a treatment that is not covered by note 1 to this chapter.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
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 | Disodium tetraborate pentahydrate | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Disodium tetraborate pentahydrate | Free | — |
In the EU Combined Nomenclature, 2840 19 10 is one of 2 lines under subheading 2840.19, disodium tetraborate (refined borax): other.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported goods of subheading 2840.19 worth €112.2m (down 1% on the year before), at an average of €0.47 per kg; Türkiye supplied 92%, followed by United States.
For the same subheading, the UK duty is free, the Türkiye duty is 0%–5.3%, the US duty is 0.1%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 1.2%, 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 2840.19 worth US$219m in 2024; the largest supplier from outside the EU was Türkiye.
Questions and answers
What is the EU import duty for CN code 2840 19 10?
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 2840.19 as a whole, the largest supplier from outside the EU in 2024 was Türkiye (US$154m), followed by the United States.