Subheading · Chapter 28 · Heading 2805
2805.40: Alkali or alkaline-earth metals: mercury
Official description Mercury
2805.40 is a six-digit subheading of heading 2805, alkali or alkaline-earth metals, chapter 28.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2805 40 00 00 Mercury
- 2805 40 10 00 In flasks of a net content of 34.5 kg (standard weight), of a fob value, per flask, not exceeding 184.00 gbp 2%
- 2805 40 90 00 Other Free
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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
Import requirements 5
- 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
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Iran
- Legal act
- S.I. 2019/461
- 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)
- Import controlImport control of mercury
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/96
- Documents
- C071 Form for granting or denying written consent, pursuant to article 4(1) of Regulation (EU) 2017/852 of the European Parliament and of the Council on mercury, to the import of mercury or of the mixtures of mercury listed in Annex I to that Regulation
- Y924 Goods not concerned by Regulation (EU) 2017/852
- 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) | — | Free – 2% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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 |
| 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £4k | 41.3% | — | |
| £3k | 34.3% | — | |
| £2k | 24.4% | — | |
| £0 | 0% | -100% | |
| £0 | 0% | -100% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$29kUS$29k+US$185k+US$2m+> US$3m
Exports: 47
- Kyrgyzstan: US$6m
- Japan: US$3m
- Peru: US$2m
- Tajikistan: US$2m
- United Arab Emirates: US$2m
- Thailand: US$522k
- Mexico: US$276k
- Germany: US$258k
- Switzerland: US$233k
- Burkina Faso: US$199k
- Türkiye: US$185k
- India: US$150k
- Czechia: US$84k
- Benin: US$83k
- Canada: US$82k
- Italy: US$74k
- United Kingdom: US$60k
- Belgium: US$59k
- China: US$51k
- Taiwan: US$31k
- Indonesia: US$29k
- United States: US$24k
- France: US$21k
- Netherlands: US$17k
- South Africa: US$15k
- Nigeria: US$4k
- Bulgaria: US$3k
- Sweden: US$2k
- Uruguay: US$1k
- Slovakia: US$1k
- Australia: US$900
- Greece: US$700
- Hungary: US$500
- Singapore: US$500
- Spain: US$300
- Mauritius: US$300
- New Caledonia: US$300
- Austria: US$200
- Hong Kong SAR China: US$200
- South Korea: US$200
- Croatia: US$100
- Angola: US$0
- Lithuania: US$0
- Luxembourg: US$0
- Latvia: US$0
- Portugal: US$0
- Tunisia: US$0
Trade value (US$) no reported trade < US$5kUS$5k+US$70k+US$249k+> US$1m
Imports: 72
- South Africa: US$9m
- India: US$4m
- Argentina: US$1m
- Brazil: US$470k
- Peru: US$296k
- Kenya: US$269k
- Türkiye: US$249k
- Togo: US$199k
- Australia: US$192k
- Azerbaijan: US$161k
- United Arab Emirates: US$147k
- Zimbabwe: US$127k
- Egypt: US$111k
- Niger: US$110k
- Belgium: US$93k
- United States: US$85k
- France: US$74k
- Romania: US$70k
- Sweden: US$60k
- Italy: US$52k
- Hungary: US$44k
- Spain: US$31k
- Poland: US$23k
- Chad: US$22k
- Saudi Arabia: US$21k
- Denmark: US$16k
- Japan: US$15k
- Bulgaria: US$14k
- Netherlands: US$12k
- Switzerland: US$10k
- Côte d’Ivoire: US$8k
- Germany: US$7k
- United Kingdom: US$6k
- Czechia: US$6k
- Slovakia: US$5k
- Finland: US$5k
- Tanzania: US$4k
- Malaysia: US$4k
- Sri Lanka: US$3k
- Paraguay: US$3k
- Sudan: US$3k
- Morocco: US$2k
- Eswatini: US$2k
- Guatemala: US$2k
- Austria: US$2k
- Singapore: US$2k
- Uruguay: US$2k
- Greece: US$2k
- South Korea: US$2k
- Botswana: US$2k
- Cyprus: US$1k
- Ireland: US$1k
- Fiji: US$1k
- Portugal: US$1k
- Lithuania: US$900
- Slovenia: US$600
- Congo - Kinshasa: US$300
- Nepal: US$300
- Taiwan: US$300
- Seychelles: US$300
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$6m | 36.4% | |
| 2 | US$3m | 17.6% | |
| 3 | US$2m | 11.9% | |
| 4 | US$2m | 10.8% | |
| 5 | US$2m | 9% | |
| 6 | US$522k | 3% | |
| 7 | US$276k | 1.6% | |
| 8 | US$258k | 1.5% | |
| 9 | US$233k | 1.4% | |
| 10 | US$199k | 1.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$9m | 53.8% | |
| 2 | US$4m | 21.3% | |
| 3 | US$1m | 7.2% | |
| 4 | US$470k | 2.7% | |
| 5 | US$296k | 1.7% | |
| 6 | US$269k | 1.6% | |
| 7 | US$249k | 1.4% | |
| 8 | US$199k | 1.2% | |
| 9 | US$192k | 1.1% | |
| 10 | US$161k | 0.9% |
Import duty on this product around the world 165
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 5%median duty
- 57number of duty-free countries (MFN)
- 45%highest: Bahamas, Bermuda, Cayman Islands
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 2% | 2023 | ||
| 15% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 2% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 0% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 2% | 2019 · HS 2017 | ||
| 0% | 2022 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 1.5% | 0% – 3% | 2023 | |
| 5% | 2023 | ||
| 8% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 5.4% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0.1%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 15% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 5.5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 2.5% | 2023 | ||
| 2.5% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 5.5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2012 | ||
| 8% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 3% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 0.1%* | 2023 | ||
| 1% | 2020 · HS 2012 | ||
| 5.5% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 1.5% | 0% – 3% | 2023 | |
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 5.3% | 5% – 5.5% | 2023 · HS 2017 | |
| 5% | 2023 | ||
| 1% | 0% – 2% | 2023 | |
| 1.7% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 7.5% | 0% – 15% | 2023 | |
| 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 52227 Mercury
- End use (BEC Rev. 5)
- Intermediate goods · BEC 211220
- CPC 2.1 product
- 34231 Chemical elements n.e.c.; inorganic acids except phosphoric, nitric and sulphonitric; inorganic oxygen compounds of boron, silicon and carbon; halogen or sulphur compounds of non-metals; sodium hydroxide; hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium; aluminium hydroxide; hydrozine and hydroxylamine and their inorganic salts
- ISIC Rev. 4 activity
- 2011 Manufacture of basic chemicals
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 2805.40 | unchanged |
| 2012 | 2805.40 | unchanged |
| 2007 | 2805.40 | unchanged |
| 2002 | 2805.40 | unchanged |
| 1996 | 2805.40 | unchanged |
| 1992 | 2805.40 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
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.
-
CELEX 32026R1724 · Source: eur-lex.europa.eu
In the UK Global Tariff, subheading 2805.40 covers 2 tariff lines and the duty is between 0% and 2%. 1 of them is duty-free.
The EU Combined Nomenclature divides subheading 2805.40 into 2 tariff lines; the duty is between 0% and 3% (average 1.5%). 1 of them is duty-free.
Goods from 173 countries can enter the UK at a preferential rate instead of the standard Free – 2%; 156 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 £8.8k (down 88% on the year before), at an average of £8,840.00 per kg; Japan supplied 41%, followed by Russia.
World trade in these goods reached US$17m in 2024, down 62.6% on 2023.
Kyrgyzstan was the largest exporter with 36.4% of the total, ahead of Japan.
Products classified here
Questions and answers
What is the HS code for alkali or alkaline-earth metals: mercury?
Alkali or alkaline-earth metals: mercury fall under HS subheading 2805.40, part of heading 2805, in section VI of the Harmonized System.
What is the import duty on alkali or alkaline-earth metals: mercury in the UK?
Under the UK Global Tariff, imports under 2805.40 from countries without a preferential agreement are charged at 0% to 2%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on alkali or alkaline-earth metals: mercury in the EU?
Under the EU Combined Nomenclature, imports under 2805.40 from countries without a preferential agreement are charged at 0% to 3%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most alkali or alkaline-earth metals: mercury?
Kyrgyzstan, with US$6m in 2024 (36.4% of world exports).
Which countries can export these goods to the UK duty-free?
156 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free – 2% 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 Japan (41%), Russia (34%) and Switzerland (24%), out of total imports of £8.8k.
Typical products
Everyday names, not part of the legal text.