Subheading · Chapter 28 · Heading 2840

2840.30

2840.30: Borates; peroxoborates (perborates), peroxoborates (perborates)

Official description Peroxoborates (perborates)

2840.30 is a six-digit subheading of heading 2840, borates; peroxoborates (perborates), chapter 28.

What you pay

Importing into UK

Customs duty Free standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 2 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. 2840 30 00 00 Peroxoborates (perborates) Free
  2. 2840 30 00 10 Sodium peroxometaborate (sodium perborate) (cas rn 7632-04-4) Free+3
  3. 2840 30 00 90 Other 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 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
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 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
    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)
    • Y920 Goods other than those described in the footnotes linked to the measure
  • 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£8k
Average import price£44.64 per kg
Mar 2024: £10kMay 2024: £4kJun 2024: £4kAug 2024: £7kSept 2025: £3kMar 2026: £4kApr 2026: £1k
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 £7k 87.9% —
India £1k 12.1% —

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

2840.30 · US$13.9m

Trade value (US$) no reported trade < US$5.8kUS$5.8k+US$47.4k+US$1.7m+> US$2.6m

Exports: 37
  1. China: US$5.9m
  2. Slovenia: US$2.6m
  3. United States: US$1.7m
  4. Austria: US$1.7m
  5. Germany: US$1.1m
  6. India: US$404.4k
  7. Poland: US$108.6k
  8. Australia: US$77.2k
  9. Saudi Arabia: US$51.2k
  10. South Korea: US$47.4k
  11. France: US$41.4k
  12. South Africa: US$35.6k
  13. Belgium: US$20.3k
  14. Canada: US$18.2k
  15. Switzerland: US$14.8k
  16. United Kingdom: US$11.5k
  17. Singapore: US$9.9k
  18. Spain: US$8.5k
  19. Malaysia: US$5.8k
  20. Netherlands: US$5.8k
  21. Kuwait: US$4.9k
  22. Mauritius: US$2.8k
  23. Kenya: US$2.7k
  24. Czechia: US$2.4k
  25. Argentina: US$2.1k
  26. Mexico: US$1.8k
  27. Norway: US$1.4k
  28. Portugal: US$900
  29. United Arab Emirates: US$800
  30. Burkina Faso: US$600
  31. Denmark: US$600
  32. Japan: US$600
  33. Brazil: US$300
  34. Türkiye: US$300
  35. Finland: US$200
  36. Italy: US$200
  37. Malta: US$100

Top exporters

RankCountryValueShare
1 China US$5.9m 42.4%
2 Slovenia US$2.6m 19%
3 United States US$1.7m 12.2%
4 Austria US$1.7m 12%
5 Germany US$1.1m 8.2%
6 India US$404.4k 2.9%
7 Poland US$108.6k 0.8%
8 Australia US$77.2k 0.6%
9 Saudi Arabia US$51.2k 0.4%
10 South Korea US$47.4k 0.3%

Top importers

RankCountryValueShare
1 United States US$4.3m 30.6%
2 Canada US$1.7m 11.9%
3 India US$1.4m 10.2%
4 Japan US$943.4k 6.8%
5 Mexico US$913.4k 6.5%
6 South Korea US$431.5k 3.1%
7 Malaysia US$393.2k 2.8%
8 Brazil US$370.8k 2.7%
9 Saudi Arabia US$333.1k 2.4%
10 South Africa US$265k 1.9%

In the UK Global Tariff, subheading 2840.30 covers 2 tariff lines and the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 2840.30; the duty is 5.5%.

Goods from 175 countries can enter the UK at a preferential rate instead of the standard Free; 175 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported these goods worth £8.5k, at an average of £44.64 per kg; China supplied 88%, followed by India.

World trade in these goods reached US$13.9m in 2024, down 35.9% on 2023.

China was the largest exporter with 42.4% of the total, ahead of Slovenia.

Questions and answers

What is the HS code for borates; peroxoborates (perborates), peroxoborates (perborates)?

Borates; peroxoborates (perborates), peroxoborates (perborates) fall under HS subheading 2840.30, part of heading 2840, in section VI of the Harmonized System.

What is the import duty on borates; peroxoborates (perborates)… in the UK?

Under the UK Global Tariff, imports under 2840.30 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 borates; peroxoborates (perborates)… in the EU?

Under the EU Combined Nomenclature, imports under 2840.30 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 borates; peroxoborates (perborates)…?

China, with US$5.9m in 2024 (42.4% of world exports).

Which countries can export these goods 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 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 (88%) and India (12%), out of total imports of £8.5k.