Subheading · Chapter 28 · Heading 2835

2835.26

2835.26: Other phosphates of calcium

Other calcium phosphates

2835.26 is the HS subheading for other calcium phosphates, under heading 2835 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: 5
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2835 26 00 00 Other phosphates of calcium Free+3

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 5

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlVeterinary control
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 233 more
    Legal act
    S.I. 2019/782
    Documents
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
  • 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–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–XC agreement XC Free
UK–Kosovo agreement Kosovo Free
UK–XL agreement XL Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£51.1m+24.1% · previous 12 months
Average import price£0.83 per kg
Jan 2024: £3.2mFeb 2024: £2.4mMar 2024: £2.7mApr 2024: £4.4mMay 2024: £1.7mJun 2024: £3.4mJul 2024: £2.6mAug 2024: £2.4mSept 2024: £4.1mOct 2024: £2.7mNov 2024: £4.8mDec 2024: £3mJan 2025: £4.9mFeb 2025: £1.4mMar 2025: £2.4mApr 2025: £4mMay 2025: £3mJun 2025: £3.3mJul 2025: £5mAug 2025: £2.6mSept 2025: £3.6mOct 2025: £3.5mNov 2025: £3.5mDec 2025: £2.3mJan 2026: £3.9mFeb 2026: £4.2mMar 2026: £5.8mApr 2026: £2.8mMay 2026: £4.9mJun 2026: £5.7mJul 2026: £3.4mAug 2026: £7.4m 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
Finland £15.1m 29.5% +13.7%
France £11.3m 22.2% +84.6%
Morocco £7.9m 15.4% +5.9%
Spain £4.6m 9% +185.5%
United States £2.7m 5.3% -19%
Ireland £2.4m 4.7% +43.9%
China £1.8m 3.5% -4.1%
Brazil £1.3m 2.5% +8.7%

Same subheading in other tariffs

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

World trade in 2024

2835.26 · US$1.4bn

Trade value (US$) no reported trade < US$895.4kUS$895.4k+US$9.4m+US$62.2m+> US$108.8m

Exports: 90
  1. China: US$344.1m
  2. Finland: US$115.5m
  3. Russia: US$108.8m
  4. United States: US$93.7m
  5. Spain: US$80.4m
  6. Tunisia: US$76.1m
  7. Morocco: US$71.6m
  8. Germany: US$69.5m
  9. Netherlands: US$62.2m
  10. Türkiye: US$57.3m
  11. France: US$53.2m
  12. Serbia: US$43.5m
  13. Japan: US$34.9m
  14. Hungary: US$26.3m
  15. Bulgaria: US$20.1m
  16. Brazil: US$19.6m
  17. Mexico: US$17.2m
  18. South Africa: US$17.1m
  19. Lithuania: US$16.9m
  20. Sweden: US$16.8m
  21. Peru: US$10.3m
  22. United Kingdom: US$9.4m
  23. Israel: US$8.7m
  24. Malaysia: US$8.2m
  25. Italy: US$8.1m
  26. Portugal: US$6.1m
  27. Belgium: US$5.2m
  28. New Zealand: US$4.4m
  29. Poland: US$3.7m
  30. India: US$3.7m
  31. Ireland: US$3.5m
  32. Greece: US$3.3m
  33. Kazakhstan: US$2m
  34. Slovenia: US$1.9m
  35. Austria: US$1.8m
  36. Guatemala: US$1.7m
  37. Egypt: US$1.7m
  38. Dominican Republic: US$1.6m
  39. Colombia: US$1.4m
  40. South Korea: US$1.4m
  41. Thailand: US$1.3m
  42. Romania: US$1.3m
  43. Switzerland: US$895.4k
  44. Denmark: US$591.6k
  45. Mauritius: US$524.7k
  46. Panama: US$513.9k
  47. Honduras: US$504.6k
  48. Singapore: US$321.4k
  49. Costa Rica: US$290.8k
  50. Czechia: US$234.4k
  51. Estonia: US$218.3k
  52. Argentina: US$189.5k
  53. Canada: US$189.4k
  54. Saudi Arabia: US$149.9k
  55. Kenya: US$131.9k
  56. Philippines: US$121.1k
  57. Latvia: US$120.2k
  58. Hong Kong SAR China: US$117.2k
  59. Australia: US$114k
  60. El Salvador: US$88.5k

Top exporters

RankCountryValueShare
1 China US$344.1m 23.9%
2 Finland US$115.5m 8%
3 Russia US$108.8m 7.5%
4 United States US$93.7m 6.5%
5 Spain US$80.4m 5.6%
6 Tunisia US$76.1m 5.3%
7 Morocco US$71.6m 5%
8 Germany US$69.5m 4.8%
9 Netherlands US$62.2m 4.3%
10 Türkiye US$57.3m 4%

Top importers

RankCountryValueShare
1 United States US$123.7m 8.6%
2 Germany US$98.1m 6.8%
3 Netherlands US$62.4m 4.3%
4 Poland US$55.1m 3.8%
5 France US$51.8m 3.6%
6 United Kingdom US$46.8m 3.2%
7 Brazil US$45.9m 3.2%
8 India US$42.4m 2.9%
9 Vietnam US$40.2m 2.8%
10 Egypt US$39.2m 2.7%

The UK Global Tariff has one tariff line for subheading 2835.26; the duty is duty-free.

Subheading 2835.26 is a single line in the EU Combined Nomenclature, where the duty is 5.5%.

175 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 other calcium phosphates into the UK came to £51.1m between September 2025 and August 2026 (up 24% on the year before); Finland supplied 30%, followed by France.

In 2024, countries exported other calcium phosphates worth US$1.4bn (+7.5% year on year).

The largest exporter was China (US$344.1m), followed by Finland.

Questions and answers

What is the HS code for other phosphates of calcium?

Other phosphates of calcium fall under HS subheading 2835.26, part of heading 2835, in section VI of the Harmonized System.

What is the import duty on other phosphates of calcium in the UK?

Under the UK Global Tariff, imports under 2835.26 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 other phosphates of calcium in the EU?

Under the EU Combined Nomenclature, imports under 2835.26 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 other phosphates of calcium?

China, with US$344.1m in 2024 (23.9% of world exports).

Which countries can export other calcium phosphates to the UK duty-free?

175 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 other calcium phosphates?

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 other calcium phosphates from?

In the 12 months to August 2026, the largest suppliers were Finland (30%), France (22%) and Morocco (15%), out of total imports of £51.1m.