Subheading · Chapter 28 · Heading 2835
2835.10: Phosphinates (hypophosphites) and phosphonates (phosphites)
2835.10 is a six-digit subheading of heading 2835, phosphinates, chapter 28.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2835 10 00 00 Phosphinates (hypophosphites) and phosphonates (phosphites) 4%
- 2835 10 00 10 Sodium hypophosphite monohydrate (cas rn 10039-56-2) 4%
- 2835 10 00 30 Aluminium phosphinate (cas rn 7784-22-7) 4%
- 2835 10 00 40 Calcium phosphinate (cas rn 7789-79-9) with a purity by weight of 98% or more 4%
- 2835 10 00 50 Sodium hypophosphite (cas rn 7681-53-0) with a purity by weight of 97% or more or as aqueous solution containing by weight 55% or more but not more than 65% of sodium hypophosphite 4%
- 2835 10 00 90 Other 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
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Documents
- 9Y12
- Tariff lines
- on 4 of 5 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)
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
- 2022 No.998, S.I. 2022/395
- Documents
- 9015
- 9016
- 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
- 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 |
|---|---|---|---|
| £486k | 51.4% | +7.3% | |
| £280k | 29.6% | +208.3% | |
| £103k | 10.9% | +86.6% | |
| £54k | 5.7% | +286.1% | |
| £13k | 1.4% | +164.1% | |
| £7k | 0.7% | +6.9% | |
| £3k | 0.3% | -45.8% | |
| £0 | 0% | -100% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$88kUS$88k+US$640k+US$3m+> US$13m
Exports: 69
- China: US$120m
- United States: US$13m
- Switzerland: US$9m
- Germany: US$7m
- India: US$5m
- Italy: US$3m
- Denmark: US$3m
- France: US$3m
- Belgium: US$2m
- Netherlands: US$2m
- Japan: US$2m
- Hong Kong SAR China: US$2m
- Spain: US$2m
- Türkiye: US$2m
- Singapore: US$2m
- United Kingdom: US$1m
- Taiwan: US$640k
- South Africa: US$553k
- Israel: US$513k
- Thailand: US$457k
- Mexico: US$331k
- Poland: US$284k
- Austria: US$279k
- United Arab Emirates: US$262k
- Tunisia: US$211k
- Ireland: US$192k
- Czechia: US$152k
- Egypt: US$148k
- Sweden: US$129k
- Australia: US$126k
- Saudi Arabia: US$115k
- Malaysia: US$96k
- Brazil: US$88k
- Canada: US$75k
- Portugal: US$72k
- Pakistan: US$70k
- Iceland: US$60k
- Vietnam: US$57k
- Indonesia: US$51k
- Costa Rica: US$49k
- Slovenia: US$48k
- South Korea: US$41k
- Chile: US$36k
- Peru: US$22k
- Lithuania: US$19k
- Mauritius: US$18k
- Argentina: US$17k
- Kenya: US$14k
- New Zealand: US$14k
- Kazakhstan: US$12k
- Colombia: US$10k
- Croatia: US$8k
- Belarus: US$6k
- Honduras: US$6k
- Romania: US$5k
- Norway: US$4k
- Greece: US$2k
- Russia: US$2k
- Slovakia: US$2k
- Ukraine: US$2k
Trade value (US$) no reported trade < US$81kUS$81k+US$504k+US$3m+> US$11m
Imports: 142
- United States: US$20m
- Germany: US$18m
- Malaysia: US$15m
- Japan: US$15m
- Italy: US$11m
- India: US$10m
- South Korea: US$9m
- United Arab Emirates: US$8m
- France: US$8m
- Netherlands: US$5m
- Belgium: US$4m
- Türkiye: US$4m
- Taiwan: US$4m
- Spain: US$3m
- Brazil: US$3m
- Peru: US$3m
- Indonesia: US$3m
- Vietnam: US$2m
- Singapore: US$2m
- Russia: US$2m
- Canada: US$2m
- Thailand: US$2m
- Israel: US$2m
- Switzerland: US$2m
- Mexico: US$2m
- China: US$2m
- Slovenia: US$2m
- United Kingdom: US$1m
- Colombia: US$1m
- Egypt: US$745k
- Argentina: US$707k
- Hong Kong SAR China: US$706k
- Austria: US$632k
- South Africa: US$582k
- Denmark: US$542k
- Chile: US$504k
- Saudi Arabia: US$504k
- Iran: US$502k
- Poland: US$404k
- Portugal: US$403k
- Congo - Brazzaville: US$388k
- Morocco: US$349k
- Ghana: US$342k
- Australia: US$334k
- New Zealand: US$319k
- Algeria: US$277k
- Ecuador: US$260k
- Trinidad & Tobago: US$241k
- Libya: US$226k
- Romania: US$222k
- Philippines: US$214k
- Azerbaijan: US$199k
- Bangladesh: US$194k
- Guatemala: US$192k
- Kuwait: US$180k
- Hungary: US$178k
- Pakistan: US$177k
- Jordan: US$161k
- Bosnia & Herzegovina: US$157k
- Kazakhstan: US$140k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$120m | 65.8% | |
| 2 | US$13m | 6.9% | |
| 3 | US$9m | 5.1% | |
| 4 | US$7m | 3.7% | |
| 5 | US$5m | 2.9% | |
| 6 | US$3m | 1.9% | |
| 7 | US$3m | 1.8% | |
| 8 | US$3m | 1.5% | |
| 9 | US$2m | 1.2% | |
| 10 | US$2m | 1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$20m | 11% | |
| 2 | US$18m | 10% | |
| 3 | US$15m | 8.3% | |
| 4 | US$15m | 8.1% | |
| 5 | US$11m | 5.9% | |
| 6 | US$10m | 5.7% | |
| 7 | US$9m | 4.9% | |
| 8 | US$8m | 4.5% | |
| 9 | US$8m | 4.4% | |
| 10 | US$5m | 3% |
Import duty on this product around the world 164
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
- 53number of duty-free countries (MFN)
- 45%highest: Bahamas, Bermuda, Cayman Islands
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 2% | 2023 | ||
| 15% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 4% | 2% – 10% | 2023 · HS 2017 | |
| 5% | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 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 | ||
| 10% | 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 | ||
| 5.5% | 2023 | ||
| 5% | 2023 | ||
| 8% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 3.5% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 7.5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 3.9% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0.6%* | 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 | ||
| 10% | 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 | ||
| 4% | 2% – 10% | 2023 · HS 2017 | |
| 0% | 2023 · HS 2017 | ||
| 1% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 5% | 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 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2012 | ||
| 8% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 3% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 0.3%* | 2023 | ||
| 1% | 2020 · HS 2012 | ||
| 5.5% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 5.5% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 4% | 2023 | ||
| 3.1% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 4% | 2% – 10% | 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
- 52361 Phosphinates (hypophosphites) & phosphonates (phosphites)
- End use (BEC Rev. 5)
- Intermediate goods · BEC 211220
- CPC 2.1 product
- 34240 Phosphates of triammonium; salts and peroxysalts of inorganic acids and metals n.e.c.
- ISIC Rev. 4 activity
- 2011 Manufacture of basic chemicals
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 2835.10 | unchanged |
| 2012 | 2835.10 | unchanged |
| 2007 | 2835.10 | unchanged |
| 2002 | 2835.10 | unchanged |
| 1996 | 2835.10 | unchanged |
| 1992 | 2835.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
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.
- N353043 U.S. CBP
The tariff classification of Aluminum Hypophosphite from India
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.
-
İthalat Rejimi Kararında Değişiklik Yapılmasına İlişkin Karar (Karar Sayısı: 11485)
RG 01.07.2026 sayı 33297 · Karar 11485 · Source: resmigazete.gov.tr
-
CELEX 32026R1463 · Source: eur-lex.europa.eu
-
Update to Commodity Code structure to maintain dynamic alignment with the EU – 30 June 2026
Trade Tariff news 6995 · Source: trade-tariff.service.gov.uk
-
Update to Commodity Code Structure to maintain dynamic alignment with the EU – 29 May 2026
Trade Tariff news 6533 · Source: trade-tariff.service.gov.uk
In the UK Global Tariff, subheading 2835.10 covers 5 tariff lines and the duty is 4%.
The EU Combined Nomenclature has one tariff line for subheading 2835.10; the duty is 5.5%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 4%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported these goods worth £945.9k (up 28% on the year before), at an average of £3.47 per kg; China supplied 51%, followed by Ireland.
World trade in these goods reached US$182m in 2024, down 4.8% on 2023.
China was the largest exporter with 65.8% of the total, ahead of the United States.
Questions and answers
What is the HS code for phosphinates (hypophosphites) and phosphonates (phosphites)?
Phosphinates (hypophosphites) and phosphonates (phosphites) fall under HS subheading 2835.10, part of heading 2835, in section VI of the Harmonized System.
What is the import duty on phosphinates in the UK?
Under the UK Global Tariff, imports under 2835.10 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 phosphinates in the EU?
Under the EU Combined Nomenclature, imports under 2835.10 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 phosphinates?
China, with US$120m in 2024 (65.8% 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.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were China (51%), Ireland (30%) and Germany (11%), out of total imports of £945.9k.