Subheading · Chapter 28 · Heading 2818

2818.10

2818.10: Artificial corundum, whether or not chemically defined

Subheading 2818.10 belongs to heading 2818 (artificial corundum) in chapter 28.

What you pay

Importing into UK

Customs duty 4% standard rate · across 13 national lines depends on the country of origin
Additional duties and charges 3 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. 2818 10 00 00 Artificial corundum, whether or not chemically defined
  2. With an aluminium oxide content of 98.5% by weight or more
  3. 2818 10 11 00 With less than 50% of the total weight having a particle size of more than 10 mm 4%
  4. 2818 10 11 10 Sol-gel corundum (cas rn 1302-74-5) with an aluminium oxide content of 99.6% or more by weight, having a micro crystalline structure in the form of rods with an aspect ratio of 1.3 or more, but not more than 6.0 4%
  5. 2818 10 11 20 Sintered corundum with a micro crystalline structure, consisting of aluminium oxide (cas rn 1344-28-1) and magnesium aluminate (cas rn 12068-51-8), with a content by weight (calculated as oxides) of: -92% or more of aluminium oxide, and -8% or less of magnesium oxide 4%
  6. 2818 10 11 30 Sintered sol-gel corundum or pre-sintered sol-gel with an aluminium oxide content of 99.6% or more by weight, having a microcrystalline structure in the form of rods with an aspect ratio of 1.3 or more, but not more than 6.0 4%
  7. 2818 10 11 40 Sintered sol-gel corundum or pre-sintered sol-gel with a microcrystalline structure, consisting of aluminium oxide, with a composition by weight (as oxides) of at least 98.5% aluminium oxide, other than with an aluminium oxide content of 99.6% or more by weight, having a microcrystalline structure in the form of rods with an aspect ratio of 1.3 or more, but not more than 6.0 4%
  8. Other 4%
  9. 2818 10 11 91 Fused alumina where both of the following apply: (i) between 5% and 35% of the product by weight is below the lowest grain size limit set out in the specification for the product and; (ii) between 1% and 10% of the product by weight is above the upper grain size limit set out in the specification for the product 4%
  10. 2818 10 11 99 Other 4%
  11. 2818 10 19 00 With 50% or more of the total weight having a particle size of more than 10 mm 4%
  12. With an aluminium oxide content of less than 98.5% by weight
  13. 2818 10 91 00 With less than 50% of the total weight having a particle size of more than 10 mm 4%
  14. 2818 10 91 20 Sintered corundum with a micro crystalline structure, consisting of aluminium oxide (cas rn 1344-28-1), magnesium aluminate (cas rn 12068-51-8) and the rare earth aluminates of yttrium, lanthanum, and neodymium, with a content by weight (calculated as oxides) of: - 92% or more, but less than 98.5% of aluminium oxide, - 2% (± 1.5%) of magnesium oxide, - 1% (± 0.6%) of yttrium oxide, and - either 3% (± 2.2%) of lanthanum oxide or - 2% (± 1.2%) of lanthanum oxide and neodymium oxide, with less than 50% of the total weight having a particle size of more than 10 mm 4%
  15. 2818 10 91 30 Sintered corundum with a micro crystalline structure, consisting of aluminium oxide (cas rn 1344-28-1) and magnesium aluminate (cas rn 12068-51-8), with a content by weight (calculated as oxides) of: -92% or more, but not more than 94% of aluminium oxide, and -8% (± 1%) of magnesium oxide 4%
  16. 2818 10 91 40 Sintered sol-gel corundum or pre-sintered sol-gel with a microcrystalline structure, consisting of aluminium oxide, with a composition by weight (as oxides) of at least 92% but less than 98.5% aluminium oxide 4%
  17. Other 4%
  18. 2818 10 91 91 Fused alumina with a titanium dioxide content of 1% by weight or more, where both of the following apply: (i) between 5% and 35% of the product by weight is below the lowest grain size limit set out in the specification for the product and; (ii) between 1% and 10% of the product by weight is above the upper grain size limit set out in the specification for the product 4%
  19. 2818 10 91 99 Other 4%
  20. 2818 10 99 00 With 50% or more of the total weight having a particle size of more than 10 mm 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 4

  • 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
    Tariff lines
    on 2 of 13 lines
  • 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)
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 30 June 2027
    Legal act
    2020 No. 1435
    Documents
    • 9Y12
    Tariff lines
    on 2 of 13 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
    Russia, Ukraine
    Legal act
    2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 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)—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£12.4m-19.6% · previous 12 months
Average import price£0.76 per kg
Jan 2024: £756kFeb 2024: £1.2mMar 2024: £993kApr 2024: £1.1mMay 2024: £1.8mJun 2024: £1.4mJul 2024: £1.1mAug 2024: £1.5mSept 2024: £1mOct 2024: £1mNov 2024: £2.2mDec 2024: £1.1mJan 2025: £1.1mFeb 2025: £1.5mMar 2025: £1.3mApr 2025: £1.5mMay 2025: £1.3mJun 2025: £984kJul 2025: £1.1mAug 2025: £1.3mSept 2025: £1.2mOct 2025: £1mNov 2025: £995kDec 2025: £455kJan 2026: £920kFeb 2026: £1.2mMar 2026: £1mApr 2026: £902kMay 2026: £1.2mJun 2026: £1.3mJul 2026: £1.1mAug 2026: £1.1m 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 £8.1m 65.3% -32.2%
Brazil £1.1m 8.5% +82%
Austria £586k 4.7% +6.3%
United States £577k 4.7% +81.4%
Germany £446k 3.6% -6.2%
Italy £418k 3.4% -22.4%
India £347k 2.8% +7,813.6%
Hungary £292k 2.4% -21.5%

Same subheading in other tariffs

World trade in 2024

2818.10 · US$1bn

Trade value (US$) no reported trade < US$269kUS$269k+US$9m+US$28m+> US$81m

Exports: 67
  1. China: US$720m
  2. Austria: US$81m
  3. Germany: US$75m
  4. France: US$54m
  5. United States: US$45m
  6. Hungary: US$32m
  7. Italy: US$28m
  8. Bahrain: US$28m
  9. Slovenia: US$26m
  10. Brazil: US$25m
  11. Japan: US$19m
  12. Canada: US$19m
  13. Ukraine: US$18m
  14. United Kingdom: US$15m
  15. Kazakhstan: US$10m
  16. India: US$9m
  17. South Korea: US$9m
  18. Netherlands: US$8m
  19. Luxembourg: US$7m
  20. Greece: US$6m
  21. Poland: US$4m
  22. Russia: US$4m
  23. Czechia: US$3m
  24. Belgium: US$3m
  25. Bosnia & Herzegovina: US$2m
  26. Hong Kong SAR China: US$1m
  27. Türkiye: US$828k
  28. Spain: US$684k
  29. Switzerland: US$636k
  30. Israel: US$517k
  31. Mexico: US$475k
  32. Bulgaria: US$273k
  33. Singapore: US$269k
  34. Serbia: US$232k
  35. Portugal: US$192k
  36. Thailand: US$183k
  37. Saudi Arabia: US$144k
  38. Australia: US$126k
  39. Slovakia: US$122k
  40. Ireland: US$113k
  41. Denmark: US$111k
  42. South Africa: US$87k
  43. Morocco: US$86k
  44. Taiwan: US$81k
  45. Norway: US$79k
  46. Iran: US$55k
  47. Malaysia: US$43k
  48. Sweden: US$42k
  49. Armenia: US$40k
  50. Latvia: US$38k
  51. Sierra Leone: US$26k
  52. Croatia: US$19k
  53. North Macedonia: US$16k
  54. Finland: US$13k
  55. Indonesia: US$7k
  56. Colombia: US$6k
  57. Lithuania: US$6k
  58. Curaçao: US$5k
  59. Romania: US$4k
  60. Estonia: US$4k

Top exporters

RankCountryValueShare
1 China US$720m 57.3%
2 Austria US$81m 6.5%
3 Germany US$75m 6%
4 France US$54m 4.3%
5 United States US$45m 3.6%
6 Hungary US$32m 2.5%
7 Italy US$28m 2.3%
8 Bahrain US$28m 2.3%
9 Slovenia US$26m 2.1%
10 Brazil US$25m 2%

Top importers

RankCountryValueShare
1 Germany US$159m 12.7%
2 United States US$154m 12.3%
3 Japan US$118m 9.4%
4 South Korea US$84m 6.7%
5 India US$72m 5.7%
6 Netherlands US$68m 5.4%
7 Austria US$65m 5.2%
8 Türkiye US$56m 4.4%
9 Italy US$50m 4%
10 Poland US$38m 3%

Binding rulings for similar goods 1

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N295607 U.S. CBP 20 April 2018 · 2818.10.20.90

    The tariff classification, marking, and country of origin of “Brown Fused Aluminum Oxide” from China

The UK Global Tariff divides subheading 2818.10 into 13 tariff lines; the duty is 4%.

In the EU Combined Nomenclature, subheading 2818.10 covers 4 tariff lines and the duty is 5.2%.

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 £12.4m between September 2025 and August 2026 (down 20% on the year before); China supplied 65%, followed by Brazil.

In 2024, countries exported these goods worth US$1bn (+6.3% year on year).

The largest exporter was China (US$720m), followed by Austria.

Questions and answers

What is the HS code for artificial corundum, whether or not chemically defined?

Artificial corundum, whether or not chemically defined fall under HS subheading 2818.10, part of heading 2818, in section VI of the Harmonized System.

What is the import duty on artificial corundum in the UK?

Under the UK Global Tariff, imports under 2818.10 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 artificial corundum in the EU?

Under the EU Combined Nomenclature, imports under 2818.10 from countries without a preferential agreement are charged at 5.2%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most artificial corundum?

China, with US$720m in 2024 (57.3% 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 China (65%), Brazil (9%) and Austria (5%), out of total imports of £12.4m.