Subheading · Chapter 28 · Heading 2818
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
Rates by national line · UK Global Tariff
UK lines →- 2818 10 00 00 Artificial corundum, whether or not chemically defined
- With an aluminium oxide content of 98.5% by weight or more
- 2818 10 11 00 With less than 50% of the total weight having a particle size of more than 10 mm 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%
- 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%
- 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%
- 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%
- Other 4%
- 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%
- 2818 10 11 99 Other 4%
- 2818 10 19 00 With 50% or more of the total weight having a particle size of more than 10 mm 4%
- With an aluminium oxide content of less than 98.5% by weight
- 2818 10 91 00 With less than 50% of the total weight having a particle size of more than 10 mm 4%
- 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%
- 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%
- 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%
- Other 4%
- 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%
- 2818 10 91 99 Other 4%
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 4% |
| 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 |
| 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £8.1m | 65.3% | -32.2% | |
| £1.1m | 8.5% | +82% | |
| £586k | 4.7% | +6.3% | |
| £577k | 4.7% | +81.4% | |
| £446k | 3.6% | -6.2% | |
| £418k | 3.4% | -22.4% | |
| £347k | 2.8% | +7,813.6% | |
| £292k | 2.4% | -21.5% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$269kUS$269k+US$9m+US$28m+> US$81m
Exports: 67
- China: US$720m
- Austria: US$81m
- Germany: US$75m
- France: US$54m
- United States: US$45m
- Hungary: US$32m
- Italy: US$28m
- Bahrain: US$28m
- Slovenia: US$26m
- Brazil: US$25m
- Japan: US$19m
- Canada: US$19m
- Ukraine: US$18m
- United Kingdom: US$15m
- Kazakhstan: US$10m
- India: US$9m
- South Korea: US$9m
- Netherlands: US$8m
- Luxembourg: US$7m
- Greece: US$6m
- Poland: US$4m
- Russia: US$4m
- Czechia: US$3m
- Belgium: US$3m
- Bosnia & Herzegovina: US$2m
- Hong Kong SAR China: US$1m
- Türkiye: US$828k
- Spain: US$684k
- Switzerland: US$636k
- Israel: US$517k
- Mexico: US$475k
- Bulgaria: US$273k
- Singapore: US$269k
- Serbia: US$232k
- Portugal: US$192k
- Thailand: US$183k
- Saudi Arabia: US$144k
- Australia: US$126k
- Slovakia: US$122k
- Ireland: US$113k
- Denmark: US$111k
- South Africa: US$87k
- Morocco: US$86k
- Taiwan: US$81k
- Norway: US$79k
- Iran: US$55k
- Malaysia: US$43k
- Sweden: US$42k
- Armenia: US$40k
- Latvia: US$38k
- Sierra Leone: US$26k
- Croatia: US$19k
- North Macedonia: US$16k
- Finland: US$13k
- Indonesia: US$7k
- Colombia: US$6k
- Lithuania: US$6k
- Curaçao: US$5k
- Romania: US$4k
- Estonia: US$4k
Trade value (US$) no reported trade < US$118kUS$118k+US$4m+US$23m+> US$72m
Imports: 147
- Germany: US$159m
- United States: US$154m
- Japan: US$118m
- South Korea: US$84m
- India: US$72m
- Netherlands: US$68m
- Austria: US$65m
- Türkiye: US$56m
- Italy: US$50m
- Poland: US$38m
- France: US$30m
- Russia: US$26m
- Thailand: US$24m
- Mexico: US$24m
- Spain: US$23m
- Taiwan: US$22m
- United Kingdom: US$18m
- Canada: US$16m
- United Arab Emirates: US$15m
- Brazil: US$15m
- Switzerland: US$14m
- Belgium: US$14m
- Slovenia: US$13m
- China: US$12m
- Sweden: US$10m
- Indonesia: US$10m
- Vietnam: US$9m
- Czechia: US$9m
- Finland: US$8m
- Kazakhstan: US$6m
- South Africa: US$6m
- Iran: US$5m
- Argentina: US$5m
- Australia: US$4m
- Portugal: US$4m
- Israel: US$4m
- Saudi Arabia: US$4m
- Morocco: US$4m
- Greece: US$4m
- Hungary: US$3m
- Malaysia: US$3m
- Slovakia: US$3m
- Ireland: US$2m
- Singapore: US$2m
- Ukraine: US$2m
- Denmark: US$2m
- Colombia: US$2m
- Philippines: US$1m
- Romania: US$1m
- Egypt: US$1m
- Norway: US$1m
- Chile: US$991k
- Belarus: US$856k
- Algeria: US$733k
- Serbia: US$717k
- Croatia: US$660k
- Hong Kong SAR China: US$642k
- Bangladesh: US$567k
- Oman: US$564k
- Bulgaria: US$513k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$720m | 57.3% | |
| 2 | US$81m | 6.5% | |
| 3 | US$75m | 6% | |
| 4 | US$54m | 4.3% | |
| 5 | US$45m | 3.6% | |
| 6 | US$32m | 2.5% | |
| 7 | US$28m | 2.3% | |
| 8 | US$28m | 2.3% | |
| 9 | US$26m | 2.1% | |
| 10 | US$25m | 2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$159m | 12.7% | |
| 2 | US$154m | 12.3% | |
| 3 | US$118m | 9.4% | |
| 4 | US$84m | 6.7% | |
| 5 | US$72m | 5.7% | |
| 6 | US$68m | 5.4% | |
| 7 | US$65m | 5.2% | |
| 8 | US$56m | 4.4% | |
| 9 | US$50m | 4% | |
| 10 | 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
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.