Subheading · Chapter 28 · Heading 2812

2812.12

2812.12: Chlorides and chloride oxides: phosphorus oxychloride

Official description Phosphorus oxychloride

Subheading 2812.12 belongs to heading 2812 (halides and halide oxides of non-metals) in chapter 28.

What you pay

Importing into UK

Customs duty 4% 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. 2812 12 00 00 Phosphorus oxychloride 4%
  2. 2812 12 00 00 Phosphorus oxychloride 4%

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, North Korea
    Legal act
    S.I. 2019/461, S.I. 2019/411
    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 schemeCountriesRate
standard rate (no agreement)—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£3.4m-2.7% · previous 12 months
Average import price£1.14 per kg
Jan 2024: £140kFeb 2024: £191kMar 2024: £282kApr 2024: £238kMay 2024: £450kJun 2024: £473kJul 2024: £443kAug 2024: £227kSept 2024: £216kOct 2024: £124kNov 2024: £315kDec 2024: £339kJan 2025: £278kFeb 2025: £258kMar 2025: £273kApr 2025: £328kMay 2025: £540kJun 2025: £212kJul 2025: £262kAug 2025: £389kSept 2025: £340kOct 2025: £127kNov 2025: £314kDec 2025: £251kJan 2026: £410kFeb 2026: £231kMar 2026: £377kApr 2026: £274kMay 2026: £225kJun 2026: £381kJul 2026: £145kAug 2026: £360k 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
Germany £3.3m 95.8% -1.2%
Belgium £118k 3.4% +40.6%
United States £20k 0.6% -82.6%
Ireland £3k 0.1% —
Japan £3k 0.1% -40.7%

Same subheading in other tariffs

World trade in 2024

2812.12 · US$34m

Trade value (US$) no reported trade < US$27kUS$27k+US$800k+US$2m+> US$12m

Exports: 35
  1. Germany: US$12m
  2. China: US$11m
  3. Japan: US$4m
  4. United States: US$2m
  5. India: US$1m
  6. Poland: US$1m
  7. Netherlands: US$899k
  8. Italy: US$800k
  9. Belgium: US$434k
  10. Thailand: US$140k
  11. United Kingdom: US$88k
  12. Spain: US$79k
  13. France: US$72k
  14. Indonesia: US$67k
  15. South Africa: US$58k
  16. Hungary: US$27k
  17. Denmark: US$27k
  18. Switzerland: US$24k
  19. Malaysia: US$23k
  20. Portugal: US$21k
  21. South Korea: US$12k
  22. Czechia: US$9k
  23. Taiwan: US$6k
  24. Kenya: US$4k
  25. Singapore: US$3k
  26. Sweden: US$2k
  27. Croatia: US$700
  28. Slovenia: US$300
  29. Austria: US$200
  30. Latvia: US$200
  31. Angola: US$100
  32. Afghanistan: US$0
  33. Bulgaria: US$0
  34. Greece: US$0
  35. Luxembourg: US$0

Top exporters

RankCountryValueShare
1 Germany US$12m 35%
2 China US$11m 31.5%
3 Japan US$4m 11.5%
4 United States US$2m 7.1%
5 India US$1m 3.4%
6 Poland US$1m 3.2%
7 Netherlands US$899k 2.6%
8 Italy US$800k 2.3%
9 Belgium US$434k 1.3%
10 Thailand US$140k 0.4%

Top importers

RankCountryValueShare
1 Taiwan US$7m 20.3%
2 United Kingdom US$4m 12.5%
3 Indonesia US$3m 8.4%
4 Switzerland US$3m 7.7%
5 Thailand US$2m 6.6%
6 Mexico US$2m 6.4%
7 United States US$2m 6%
8 France US$2m 5.7%
9 Germany US$2m 5.1%
10 Vietnam US$1m 3.6%

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.

  1. GB Tariff change

    UK Trade Tariff: measure changes on 1015 commodity codes

    Trade Tariff changes 2026-09-29 · Source: trade-tariff.service.gov.uk

  2. US Import and export controls

    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

Rule changes →

Code history

Since 2017; before, these goods were classified under 2812.10.

The UK Global Tariff has one tariff line for subheading 2812.12; the duty is 4%.

Subheading 2812.12 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 4%.

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 £3.4m between September 2025 and August 2026 (down 3% on the year before); Germany supplied 96%, followed by Belgium.

In 2024, countries exported these goods worth US$34m (−28.9% year on year).

The largest exporter was Germany (US$12m), followed by China.

Questions and answers

What is the HS code for chlorides and chloride oxides: phosphorus oxychloride?

Chlorides and chloride oxides: phosphorus oxychloride fall under HS subheading 2812.12, part of heading 2812, in section VI of the Harmonized System.

What is the import duty on chlorides and chloride oxides in the UK?

Under the UK Global Tariff, imports under 2812.12 from countries without a preferential agreement are charged at 4%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on chlorides and chloride oxides in the EU?

Under the EU Combined Nomenclature, imports under 2812.12 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 chlorides and chloride oxides?

Germany, with US$12m in 2024 (35% 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 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 Germany (96%), Belgium (3%) and United States (1%), out of total imports of £3.4m.

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