Subheading · Chapter 28 · Heading 2835
2835.39: Phosphinates: polyphosphates, other
Official description Other
Subheading 2835.39 belongs to heading 2835 (phosphinates) in chapter 28.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2835 39 00 00 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 1
- 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 |
|---|---|---|---|
 China | £9.5m | 25.1% | -8.5% |
 United States | £7.1m | 18.8% | -10.9% |
 Germany | £6.6m | 17.6% | -31.3% |
 Czechia | £3m | 8% | +16% |
 Thailand | £2.7m | 7.3% | +61.9% |
 Belgium | £2.7m | 7.1% | +2.6% |
 Spain | £2.5m | 6.7% | +28.9% |
 France | £2.5m | 6.7% | +3.2% |
Same subheading in other tariffs
EU 5.5% Third-country duty 1 tariff line 
Türkiye 5.5% Third-country duty 3 tariff lines USA 3.1% – 3.7% General (MFN) 2 tariff lines · average 3.4% 
Canada Free Third-country duty 2 tariff lines 
Mexico Free – 7% Third-country duty 3 tariff lines · average 4.7% 
Brazil Free – 17.5% Third-country duty 4 tariff lines · average 8.9% 
Argentina Free – 9% Third-country duty 4 tariff lines · average 6.8% 
Peru Free Third-country duty 2 tariff lines 
New Zealand Free Third-country duty 1 tariff line 
Japan 3.9% Third-country duty 1 tariff line 
Taiwan 5% Third-country duty 1 tariff line 
GCC 5% Third-country duty 3 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 5% Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$281kUS$281k+US$2m+US$14m+> US$108m
Exports: 94
- China: US$365m
- Germany: US$187m
- United States: US$108m
- Thailand: US$78m
- Belgium: US$64m
- Czechia: US$47m
- France: US$44m
- Canada: US$32m
- Spain: US$17m
- Netherlands: US$14m
- Italy: US$11m
- Kazakhstan: US$9m
- Poland: US$8m
- Japan: US$7m
- Mexico: US$6m
- India: US$3m
- Austria: US$3m
- United Kingdom: US$3m
- Slovenia: US$3m
- Singapore: US$3m
- Türkiye: US$3m
- Brazil: US$3m
- Russia: US$3m
- Australia: US$2m
- Malaysia: US$2m
- Taiwan: US$2m
- Iceland: US$2m
- Hungary: US$2m
- Estonia: US$2m
- South Korea: US$1m
- Croatia: US$1m
- Switzerland: US$990k
- Ireland: US$986k
- Hong Kong SAR China: US$921k
- Mauritius: US$805k
- Zambia: US$781k
- Denmark: US$769k
- South Africa: US$709k
- Sweden: US$686k
- Israel: US$523k
- Lithuania: US$473k
- Congo - Kinshasa: US$463k
- Eswatini: US$399k
- Guatemala: US$331k
- Uruguay: US$325k
- Romania: US$283k
- Argentina: US$281k
- Tunisia: US$238k
- Egypt: US$192k
- Colombia: US$189k
- Bulgaria: US$186k
- Serbia: US$159k
- Portugal: US$158k
- Chile: US$142k
- Cyprus: US$142k
- Latvia: US$141k
- Slovakia: US$135k
- Greece: US$113k
- Indonesia: US$108k
- Costa Rica: US$95k
Trade value (US$) no reported trade < US$633kUS$633k+US$4m+US$18m+> US$40m
Imports: 184
- United States: US$101m
- United Kingdom: US$58m
- France: US$45m
- Canada: US$42m
- Netherlands: US$41m
- Germany: US$40m
- Mexico: US$38m
- Italy: US$35m
- Brazil: US$35m
- Spain: US$33m
- Russia: US$31m
- Australia: US$31m
- Poland: US$30m
- Belgium: US$30m
- South Korea: US$30m
- India: US$26m
- Türkiye: US$26m
- Thailand: US$22m
- Saudi Arabia: US$18m
- Indonesia: US$17m
- Austria: US$15m
- Japan: US$15m
- Taiwan: US$15m
- South Africa: US$14m
- Malaysia: US$14m
- Vietnam: US$13m
- Argentina: US$12m
- Egypt: US$12m
- United Arab Emirates: US$10m
- China: US$10m
- Kenya: US$10m
- Czechia: US$9m
- Singapore: US$8m
- Morocco: US$7m
- Ecuador: US$7m
- Hungary: US$7m
- Chile: US$7m
- Sweden: US$6m
- Pakistan: US$6m
- Philippines: US$5m
- Colombia: US$5m
- Tunisia: US$5m
- Switzerland: US$5m
- Algeria: US$4m
- Portugal: US$4m
- Ukraine: US$4m
- Romania: US$4m
- Ireland: US$4m
- New Zealand: US$4m
- Denmark: US$3m
- Israel: US$3m
- Slovenia: US$3m
- Bangladesh: US$3m
- Kazakhstan: US$3m
- Costa Rica: US$2m
- Iran: US$2m
- Greece: US$2m
- Norway: US$2m
- Bulgaria: US$2m
- Guatemala: US$2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$365m | 34.9% |
| 2 | Germany | US$187m | 17.8% |
| 3 | United States | US$108m | 10.3% |
| 4 | Thailand | US$78m | 7.4% |
| 5 | Belgium | US$64m | 6.1% |
| 6 | Czechia | US$47m | 4.5% |
| 7 | France | US$44m | 4.2% |
| 8 | Canada | US$32m | 3% |
| 9 | Spain | US$17m | 1.6% |
| 10 |  Netherlands | US$14m | 1.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$101m | 9.7% |
| 2 | United Kingdom | US$58m | 5.5% |
| 3 | France | US$45m | 4.3% |
| 4 | Canada | US$42m | 4% |
| 5 | Netherlands | US$41m | 3.9% |
| 6 | Germany | US$40m | 3.8% |
| 7 | Mexico | US$38m | 3.6% |
| 8 |  Italy | US$35m | 3.4% |
| 9 | Brazil | US$35m | 3.4% |
| 10 | Spain | US$33m | 3.2% |
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
- 54number of duty-free countries (MFN)
- 45%highest: Bahamas, Bermuda, Cayman Islands
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 2% | 2023 | |
 Algeria | 15% | 2023 | |
 Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 8% | 2% – 10% | 2023 · HS 2017 |
 Armenia | 5% | 2023 | |
 Aruba | 12% | 2021 · HS 2012 | |
 Australia | 2.5% | 0% – 5% | 2023 |
 Azerbaijan | 0% | 2023 · HS 2017 | |
 Bahamas | 45% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 5% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 5% | 2021 · HS 2017 | |
 Belize | 5% | 2023 | |
 Benin | 5% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 5% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 8% | 2% – 10% | 2023 · HS 2017 |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 5% | 2023 | |
 Burundi | 0% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 10% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 5% | 2023 | |
 Colombia | 0% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 0% | 2023 | |
 Côte d’Ivoire | 5% | 2023 · HS 2017 | |
 Cuba | 10% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 0% | 2023 · HS 2017 | |
 Egypt | 0% | 2019 · HS 2017 | |
 El Salvador | 0% | 2022 | |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 5% | 2021 · HS 2017 | |
| European Union (27 countries) | 5.5% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 8% | 2023 | |
 Gabon | 10% | 2023 | |
 Gambia | 5% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 5% | 2023 | |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 0% | 2023 | |
 Guinea | 5% | 2023 | |
 Guinea-Bissau | 5% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 0% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 7.5% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 10% | 5% – 15% | 2020 · HS 2017 |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 3.9% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 5% | 2023 | |
 Kenya | 0% | 2023 | |
 Kiribati | 0% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 5% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 5% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 1.5%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 5% | 2023 | |
 Malawi | 0% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 15% | 2023 | |
 Mali | 5% | 2023 | |
 Mauritania | 5% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 4.7% | 0% – 7% | 2023 · HS 2017 |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 5.5% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 15% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 2.5% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 0% | 2023 | |
 Niger | 5% | 2023 | |
| Nigeria | 5% | 2023 | |
| North Macedonia | 5% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 0% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 7.5% | 2% – 10% | 2023 · HS 2017 |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 4% | 1% – 7% | 2023 |
 Qatar | 5% | 2023 | |
 Russia | 5% | 2021 · HS 2017 | |
 Rwanda | 0% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 5% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 5% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 5% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
 South Korea | 5.5% | 2023 | |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 5% | 2023 | |
 St Lucia | 5% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 8% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 5% | 2023 | |
 Sudan | 3% | 2021 · HS 2017 | |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 1%* | 2023 | |
 Syria | 1% | 2020 · HS 2012 | |
 Tajikistan | 5.5% | 2021 · HS 2012 | |
 Tanzania | 0% | 2023 | |
| Thailand | 0% | 2023 | |
 Togo | 5% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 5.5% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 0% | 2023 | |
 Ukraine | 5% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 4% | 2023 | |
| United States | 3.4% | 3.1% – 3.7% | 2023 |
 Uruguay | 8% | 2% – 10% | 2023 · HS 2017 |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 0% | 2023 | |
 Venezuela | 8% | 2% – 10% | 2023 · HS 2017 |
 Vietnam | 0% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 0% | 2023 | |
 Zimbabwe | 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
- 52365 Other polyphosphates
- 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 | 2835.39 | unchanged |
| 2012 | 2835.39 | unchanged |
| 2007 | 2835.39 | changed |
| 2002 | 2835.39 | changed |
| 1996 | 2835.39 | changed |
| 1992 | 2835.39 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
The UK Global Tariff has one tariff line for subheading 2835.39; the duty is 4%.
Subheading 2835.39 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%.
Imports of these goods into the UK came to £37.6m between September 2025 and August 2026 (down 8% on the year before); China supplied 25%, followed by United States.
In 2024, countries exported these goods worth US$1bn (−1.6% year on year).
The largest exporter was China (US$365m), followed by Germany.
Questions and answers
What is the HS code for phosphinates: polyphosphates, other?
Phosphinates: polyphosphates, other fall under HS subheading 2835.39, part of heading 2835, in section VI of the Harmonized System.
What is the import duty on phosphinates: polyphosphates, other in the UK?
Under the UK Global Tariff, imports under 2835.39 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: polyphosphates, other in the EU?
Under the EU Combined Nomenclature, imports under 2835.39 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: polyphosphates, other?
China, with US$365m in 2024 (34.9% 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 (25%), United States (19%) and Germany (18%), out of total imports of £37.6m.