Subheading · Chapter 28 · Heading 2809

2809.10

2809.10: Diphosphorus pentaoxide: diphosphorus pentaoxide

Official description Diphosphorus pentaoxide

Subheading 2809.10 belongs to heading 2809 (diphosphorus pentaoxide) in chapter 28.

What you pay

Importing into UK

Customs duty Free standard rate 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 →
  1. 2809 10 00 00 Diphosphorus pentaoxide Freekg P₂O₅

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 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
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

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
    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 - 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 schemeCountriesRate
standard rate (no agreement)—Free
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£863k-6.7% · previous 12 months
Average import price£1.98 per kg
Jan 2024: £178kFeb 2024: £234kMar 2024: £317kApr 2024: £353kMay 2024: £236kJun 2024: £213kJul 2024: £201kAug 2024: £130kSept 2024: £109kOct 2024: £54kNov 2024: £31kDec 2024: £73kJan 2025: £64kFeb 2025: £58kMar 2025: £64kApr 2025: £104kMay 2025: £97kJun 2025: £100kJul 2025: £64kAug 2025: £106kSept 2025: £55kOct 2025: £46kNov 2025: £82kDec 2025: £28kJan 2026: £56kFeb 2026: £30kMar 2026: £45kApr 2026: £89kMay 2026: £202kJun 2026: £81kJul 2026: £110kAug 2026: £38k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £652k 75.5% +11.8%
France £124k 14.3% -35.2%
Germany £68k 7.9% +32.4%
Israel £20k 2.3% -79.9%
United States £0 0% -100%

Same subheading in other tariffs

World trade in 2024

2809.10 · US$59m

Trade value (US$) no reported trade < US$18kUS$18k+US$73k+US$5m+> US$5m

Exports: 39
  1. China: US$39m
  2. India: US$5m
  3. Netherlands: US$5m
  4. France: US$5m
  5. Germany: US$2m
  6. Israel: US$2m
  7. Belgium: US$283k
  8. United States: US$274k
  9. United Kingdom: US$247k
  10. Slovenia: US$73k
  11. Egypt: US$54k
  12. Switzerland: US$51k
  13. Guatemala: US$49k
  14. Japan: US$36k
  15. Malaysia: US$33k
  16. Lithuania: US$28k
  17. Singapore: US$27k
  18. Italy: US$26k
  19. South Africa: US$18k
  20. Czechia: US$18k
  21. South Korea: US$9k
  22. Spain: US$6k
  23. Greece: US$5k
  24. Mexico: US$4k
  25. Poland: US$2k
  26. New Zealand: US$2k
  27. Türkiye: US$2k
  28. Portugal: US$1k
  29. Austria: US$800
  30. Australia: US$400
  31. Russia: US$400
  32. Canada: US$200
  33. Chile: US$100
  34. Colombia: US$100
  35. Iraq: US$100
  36. Morocco: US$100
  37. Sweden: US$100
  38. Croatia: US$0
  39. Latvia: US$0

Top exporters

RankCountryValueShare
1 China US$39m 65.6%
2 India US$5m 8.8%
3 Netherlands US$5m 8.6%
4 France US$5m 8%
5 Germany US$2m 4.2%
6 Israel US$2m 2.7%
7 Belgium US$283k 0.5%
8 United States US$274k 0.5%
9 United Kingdom US$247k 0.4%
10 Slovenia US$73k 0.1%

Top importers

RankCountryValueShare
1 Germany US$11m 18%
2 Spain US$8m 14%
3 United States US$7m 12.2%
4 India US$7m 11.1%
5 Netherlands US$5m 8.4%
6 Belgium US$4m 6.6%
7 Italy US$3m 5.7%
8 United Kingdom US$3m 4.6%
9 France US$1m 2.3%
10 South Korea US$1m 2.2%

The UK Global Tariff has one tariff line for subheading 2809.10; the duty is duty-free.

Subheading 2809.10 is a single line in the EU Combined Nomenclature, where the duty is 5.5%.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

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

Imports of these goods into the UK came to £863.4k between September 2025 and August 2026 (down 7% on the year before); China supplied 76%, followed by France.

In 2024, countries exported these goods worth US$59m (+11.4% year on year).

The largest exporter was China (US$39m), followed by India.

Questions and answers

What is the HS code for diphosphorus pentaoxide: diphosphorus pentaoxide?

Diphosphorus pentaoxide: diphosphorus pentaoxide fall under HS subheading 2809.10, part of heading 2809, in section VI of the Harmonized System.

What is the import duty on diphosphorus pentaoxide: diphosphorus pentaoxide in the UK?

Under the UK Global Tariff, imports under 2809.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on diphosphorus pentaoxide: diphosphorus pentaoxide in the EU?

Under the EU Combined Nomenclature, imports under 2809.10 from countries without a preferential agreement are charged at 5.5%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most diphosphorus pentaoxide: diphosphorus pentaoxide?

China, with US$39m in 2024 (65.6% 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 Free 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 (76%), France (14%) and Germany (8%), out of total imports of £863.4k.

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