Subheading · Chapter 28 · Heading 2804

2804.50: Hydrogen, rare gases and other non-metals: boron; tellurium

Official description Boron; tellurium

2804.50 is a six-digit subheading of heading 2804, hydrogen, rare gases and other non-metals, chapter 28.

Importing into Country of origin

What you pay

Importing into UK

Customs duty 2% – 4% standard rate · across 2 national lines depends on the country of origin

Additional duties and charges 2 additional measures Import requirements: 4

VAT 20.00 % import VAT

Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →

2804 50 00 00 Boron; tellurium
2804 50 10 00 Boron 4%
2804 50 90 00 Tellurium 2%

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 2

Additional dutyAdditional duties 35%
Applies to goods from
Belarus, Russia

Legal act
2022 No. 833
Documents
- 9018
Duty suspensionAutonomous tariff suspension Free
Applies to goods from
all countries

In force
until 31 December 2028

Legal act
2020 No. 1435
Documents
- 9Y12
Tariff lines
on 1 of 2 lines

Import requirements 4

Prohibition or restrictionImport prohibition

Applies to goods from
North Korea

Legal act
S.I. 2019/411
Import controlRestriction on entry into free circulation
Applies to goods from
Belarus, Russia, Syria, Ukraine

Legal act
2022 No. 748, S.I. 2019/792, S.I. 2022/395
Documents
- 9024
- 9032
- 9025
- 9009
- 9010
- 9017
Import controlImport control on restricted goods and technologies
Applies to goods from
Iran, Libya, North Korea, Russia

Legal act
S.I. 2019/461, S.I. 2019/411, 2020 No. 1665, S.I. 2019/855
Documents
- Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
- Y920 Goods other than those described in the footnotes linked to the measure
Import controlImport control - Waste
Applies to goods from
all countries

Legal act
S.I. 2019/590
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

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	2% – 4%
DCTS Comprehensive	Afghanistan, Angola, Bangladesh, Benin and 38 more Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia	Free
European Union (including code "EU")	Austria, Belgium, Bulgaria, Croatia and 23 more Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden	Free
DCTS Enhanced	Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu	Free
CARIFORUM	Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago	Free
OCTs (Overseas Countries and Territories)	Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands	Free
Central America	Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama	Free
SADC EPA	Botswana, Eswatini, Lesotho, Mozambique, Namibia	Free
Eastern and Southern Africa States	Madagascar, Mauritius, Seychelles, Zimbabwe	Free
CPTPP	Brunei, Malaysia	Free
UK–Andorra agreement	Andorra	Free
UK–Albania agreement	Albania	Free
UK–Australia agreement	Australia	Free
UK–Canada agreement	Canada	Free
UK–Switzerland agreement	Switzerland	Free
UK–Côte d’Ivoire agreement	Côte d’Ivoire	Free
UK–Chile agreement	Chile	Free
UK–Cameroon agreement	Cameroon	Free
UK–Colombia agreement	Colombia	Free
UK–Ceuta & Melilla agreement	Ceuta & Melilla	Free
UK–Ecuador agreement	Ecuador	Free
UK–Egypt agreement	Egypt	Free
UK–Fiji agreement	Fiji	Free
UK–Faroe Islands agreement	Faroe Islands	Free
UK–Georgia agreement	Georgia	Free
UK–Ghana agreement	Ghana	Free
DCTS Standard	Indonesia	Free
UK–Israel agreement	Israel	Free
UK–India agreement	India	Free
UK–Iceland agreement	Iceland	Free
UK–Jordan agreement	Jordan	Free
UK–Japan agreement	Japan	Free
UK–Kenya agreement	Kenya	Free
UK–South Korea agreement	South Korea	Free
UK–Lebanon agreement	Lebanon	Free
UK–Liechtenstein agreement	Liechtenstein	Free
UK–Morocco agreement	Morocco	Free
UK–Moldova agreement	Moldova	Free
UK–North Macedonia agreement	North Macedonia	Free
UK–Mexico agreement	Mexico	Free
UK–Norway agreement	Norway	Free
UK–New Zealand agreement	New Zealand	Free
UK–Peru agreement	Peru	Free
UK–Papua New Guinea agreement	Papua New Guinea	Free
UK–Palestinian Territories agreement	Palestinian Territories	Free
UK–Serbia agreement	Serbia	Free
UK–Solomon Islands agreement	Solomon Islands	Free
UK–Singapore agreement	Singapore	Free
UK–San Marino agreement	San Marino	Free
UK–Tunisia agreement	Tunisia	Free
UK–Türkiye agreement	Türkiye	Free
UK–Ukraine agreement	Ukraine	Free
UK–Vietnam agreement	Vietnam	Free
UK–Samoa agreement	Samoa	Free
UK–Kosovo agreement	Kosovo	Free
UK–South Africa agreement	South Africa	Free

UK: imports by month

last 12 months£332k-48% · previous 12 months

Average import price£158.64 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
China	£161k	48.4%	+4,472.2%
Canada	£65k	19.7%	-35.5%
Belgium	£55k	16.5%	—
Germany	£45k	13.5%	-61.3%
United States	£4k	1.3%	-90.9%
Türkiye	£1k	0.3%	—
Austria	£1k	0.3%	-97.5%
American Samoa	£0	0%	-100%

Same subheading in other tariffs

EU 2.1% – 5.5% Third-country duty 2 tariff lines · average 3.8%

Türkiye 2.1% – 5.5% Third-country duty 2 tariff lines · average 3.8%

USA Free General (MFN) 1 tariff line

World trade in 2024

2804.50 · US$207.8m

Trade value (US$) no reported trade < US$241.1kUS$241.1k+US$1.1m+US$11.2m+> US$40.7m

Exports: 53

China: US$65.5m
Canada: US$40.7m
Singapore: US$18.5m
Philippines: US$14.5m
Germany: US$11.2m
South Korea: US$11.2m
United States: US$10.8m
Japan: US$9.7m
Russia: US$7.3m
Australia: US$5.7m
Thailand: US$1.8m
Laos: US$1.6m
Sweden: US$1.1m
Malaysia: US$884.4k
Belgium: US$870.5k
Vietnam: US$847.8k
Netherlands: US$835.4k
Kazakhstan: US$688.5k
Türkiye: US$558.5k
Hong Kong SAR China: US$495.2k
France: US$329k
Spain: US$327.9k
Ireland: US$302.5k
Mauritius: US$277.1k
Italy: US$241.1k
Luxembourg: US$233.9k
South Africa: US$225.4k
Taiwan: US$205.4k
Austria: US$140k
India: US$125.5k
Bulgaria: US$110.1k
Czechia: US$81.9k
United Kingdom: US$69.6k
Brazil: US$56k
Lithuania: US$46.3k
Poland: US$30k
Hungary: US$24.2k
Finland: US$23.4k
Switzerland: US$16.8k
Denmark: US$15.1k
Ukraine: US$13.7k
Morocco: US$10.5k
Portugal: US$5.3k
Greece: US$4.1k
Peru: US$3.9k
Greenland: US$2.6k
Kenya: US$2.5k
Israel: US$800
Sri Lanka: US$100
Croatia: US$0
Malta: US$0
Slovakia: US$0
Slovenia: US$0

Top exporters

Rank	Country	Value	Share
1	China	US$65.5m	31.5%
2	Canada	US$40.7m	19.6%
3	Singapore	US$18.5m	8.9%
4	Philippines	US$14.5m	7%
5	Germany	US$11.2m	5.4%
6	South Korea	US$11.2m	5.4%
7	United States	US$10.8m	5.2%
8	Japan	US$9.7m	4.7%
9	Russia	US$7.3m	3.5%
10	Australia	US$5.7m	2.7%

Top importers

Rank	Country	Value	Share
1	Germany	US$68.4m	32.9%
2	Canada	US$38.7m	18.6%
3	Hong Kong SAR China	US$32.9m	15.9%
4	China	US$22.1m	10.6%
5	Singapore	US$11.5m	5.5%
6	United States	US$3.8m	1.8%
7	Japan	US$3.7m	1.8%
8	Philippines	US$3.3m	1.6%
9	Israel	US$3m	1.5%
10	Netherlands	US$3m	1.5%

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

Import and export controls 20 July 2026

Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
Tariff change 4 June 2026

Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

Rule changes →

In the UK Global Tariff, subheading 2804.50 covers 2 tariff lines and the duty is between 2% and 4%.

The EU Combined Nomenclature divides subheading 2804.50 into 2 tariff lines; the duty is between 2.1% and 5.5% (average 3.8%).

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 2% – 4%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported these goods worth £331.7k (down 48% on the year before), at an average of £158.64 per kg; China supplied 48%, followed by Canada.

World trade in these goods reached US$207.8m in 2024, up 11.8% on 2023.

China was the largest exporter with 31.5% of the total, ahead of Canada.

Products classified here

Questions and answers

What is the HS code for hydrogen, rare gases and other non-metals: boron; tellurium?

Hydrogen, rare gases and other non-metals: boron; tellurium fall under HS subheading 2804.50, part of heading 2804, in section VI of the Harmonized System.

What is the import duty on hydrogen, rare gases and other non-metals in the UK?

Under the UK Global Tariff, imports under 2804.50 from countries without a preferential agreement are charged at 2% to 4%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on hydrogen, rare gases and other non-metals in the EU?

Under the EU Combined Nomenclature, imports under 2804.50 from countries without a preferential agreement are charged at 2.1% to 5.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most hydrogen, rare gases and other non-metals?

China, with US$65.5m in 2024 (31.5% of world exports).

Which countries can export these goods to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 2% – 4% applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were China (48%), Canada (20%) and Belgium (17%), out of total imports of £331.7k.