Subheading · Chapter 28 · Heading 2845
2845.40: Isotopes other than those of heading 2844: helium-3
Official description Helium-3
2845.40 is a six-digit subheading of heading 2845, isotopes other than those of heading 2844, chapter 28.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2845 40 00 00 Helium-3 Free
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
- Russia, Ukraine
- Legal act
- S.I. 2019/855, S.I. 2022/395
- Documents
- 9011
- 9022
- 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) | — | Free |
| 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 | |
| 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 |
| 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 |
|---|---|---|---|
 Canada | £1.5m | 86.2% | +774.3% |
 France | £202k | 11.6% | — |
 United States | £39k | 2.2% | +623.1% |
 China | £0 | 0% | -100% |
 Germany | £0 | 0% | -100% |
| United Kingdom | £0 | 0% | -100% |
Same subheading in other tariffs
EU 5.5% Third-country duty 1 tariff line 
Türkiye 5.5% Third-country duty 1 tariff line USA Free General (MFN) 1 tariff line Canada Free General (MFN) 1 tariff line 
Mexico Free General (MFN) 1 tariff line 
Brazil Free General (MFN) 1 tariff line 
Argentina Free General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 5% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$76kUS$76k+US$401k+US$7m+> US$28m
Exports: 27
- Canada: US$28m
- Russia: US$16m
- France: US$7m
- United States: US$2m
- Germany: US$767k
- Qatar: US$450k
- United Kingdom: US$401k
- Finland: US$266k
- China: US$184k
- Poland: US$171k
- Singapore: US$118k
- Belgium: US$90k
- Netherlands: US$85k
- Denmark: US$76k
- Malaysia: US$75k
- Indonesia: US$71k
- South Africa: US$52k
- Switzerland: US$12k
- Guatemala: US$6k
- Sweden: US$6k
- Congo - Brazzaville: US$3k
- Australia: US$2k
- Czechia: US$1k
- Fiji: US$800
- Austria: US$200
- Romania: US$200
- Spain: US$100
Trade value (US$) no reported trade < US$37kUS$37k+US$90k+US$607k+> US$15m
Imports: 61
- United States: US$22m
- China: US$15m
- France: US$8m
- Finland: US$4m
- Japan: US$1m
- Indonesia: US$607k
- Germany: US$514k
- United Kingdom: US$418k
- Netherlands: US$348k
- Switzerland: US$254k
- Hong Kong SAR China: US$236k
- Canada: US$225k
- Romania: US$185k
- Sweden: US$91k
- Argentina: US$90k
- Italy: US$89k
- Côte d’Ivoire: US$89k
- Egypt: US$87k
- Australia: US$73k
- New Zealand: US$71k
- South Korea: US$57k
- Slovenia: US$55k
- Singapore: US$49k
- Brunei: US$44k
- Denmark: US$43k
- Taiwan: US$43k
- Vietnam: US$41k
- Zimbabwe: US$39k
- Jamaica: US$37k
- Norway: US$34k
- Croatia: US$30k
- Mexico: US$26k
- Austria: US$25k
- Spain: US$23k
- Greece: US$21k
- Poland: US$20k
- Bermuda: US$15k
- Belgium: US$12k
- New Caledonia: US$12k
- Kazakhstan: US$11k
- Botswana: US$11k
- Malaysia: US$7k
- Philippines: US$7k
- Honduras: US$6k
- Bahamas: US$5k
- Luxembourg: US$4k
- Portugal: US$4k
- Angola: US$3k
- Fiji: US$2k
- Latvia: US$1k
- Peru: US$800
- Samoa: US$800
- Ireland: US$300
- Czechia: US$200
- Slovakia: US$200
- Bulgaria: US$100
- Estonia: US$100
- Hungary: US$100
- Cyprus: US$0
- Lithuania: US$0
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Canada | US$28m | 50.8% |
| 2 |  Russia | US$16m | 29.1% |
| 3 | France | US$7m | 11.9% |
| 4 | United States | US$2m | 3% |
| 5 | Germany | US$767k | 1.4% |
| 6 |  Qatar | US$450k | 0.8% |
| 7 | United Kingdom | US$401k | 0.7% |
| 8 |  Finland | US$266k | 0.5% |
| 9 | China | US$184k | 0.3% |
| 10 |  Poland | US$171k | 0.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$22m | 40.6% |
| 2 | China | US$15m | 27.7% |
| 3 | France | US$8m | 14.2% |
| 4 | Finland | US$4m | 8.1% |
| 5 | Japan | US$1m | 2% |
| 6 |  Indonesia | US$607k | 1.1% |
| 7 | Germany | US$514k | 0.9% |
| 8 | United Kingdom | US$418k | 0.8% |
| 9 |  Netherlands | US$348k | 0.6% |
| 10 | Switzerland | US$254k | 0.5% |
Import duty on this product around the world 93
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.
- 2.5%median duty
- 42number of duty-free countries (MFN)
- 45%highest: Bahamas, Bermuda, Algeria
93
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 2% | 2023 | |
 Algeria | 15% | 2023 | |
 Armenia | 5% | 2023 | |
 Australia | 0% | 2023 | |
 Bahamas | 45% | 2022 | |
 Bahrain | 5% | 2023 | |
 Belize | 5% | 2023 | |
 Benin | 5% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 0% | 2023 | |
 Burkina Faso | 5% | 2023 | |
 Burundi | 0% | 2023 | |
 Cameroon | 10% | 2023 | |
| Canada | 0% | 2023 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
| China | 5% | 2023 | |
 Congo - Brazzaville | 10% | 2023 | |
 Costa Rica | 0% | 2023 | |
 Dominican Republic | 0% | 2023 | |
 El Salvador | 0% | 2022 | |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 0% | 2023 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 8% | 2023 | |
 Gabon | 10% | 2023 | |
 Gambia | 5% | 2023 | |
 Ghana | 5% | 2023 | |
 Guatemala | 0% | 2023 | |
 Guinea | 5% | 2023 | |
 Guinea-Bissau | 5% | 2023 | |
 Honduras | 0% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 7.5% | 2023 | |
| Indonesia | 5% | 2023 | |
 Jamaica | 0% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 5% | 2023 | |
 Kenya | 0% | 2023 | |
 Kuwait | 5% | 2023 | |
 Lesotho | 0% | 2023 | |
 Liberia | 5% | 2023 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 10% | 2023 | |
 Malaysia | 0% | 2023 | |
 Maldives | 15% | 2023 | |
 Mali | 5% | 2023 | |
 Mauritius | 0% | 2023 | |
 Mongolia | 5% | 2023 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 2.5% | 2023 | |
 Namibia | 0% | 2023 | |
 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 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Philippines | 3% | 2023 | |
| Qatar | 5% | 2023 | |
 Rwanda | 0% | 2023 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 5% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 5% | 2023 | |
 South Africa | 0% | 2023 | |
 South Korea | 0% | 2023 | |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 0% | 2023 | |
 St Vincent & the Grenadines | 5% | 2023 | |
| Switzerland | 0%* | 2023 | |
 Tanzania | 0% | 2023 | |
 Thailand | 0% | 2023 | |
 Togo | 5% | 2023 | |
| Türkiye | 5.5% | 2023 | |
 Uganda | 0% | 2023 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Vanuatu | 0% | 2023 | |
 Vietnam | 0% | 2023 | |
 Zambia | 0% | 2023 | |
 Zimbabwe | 0.1% | 2023 |
Tariff data years 2022–2023; 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
- 52591 Isotopes (other than those of subgroup 525.1); compounds, inorganic/organic, of such isotopes, whether/not chemically defined
- End use (BEC Rev. 5)
- Intermediate goods · BEC 211220
- CPC 2.1 product
- 34260 Isotopes n.e.c. and compounds thereof (including heavy water)
- ISIC Rev. 4 activity
- 2011 Manufacture of basic chemicals
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 2845.90 | changed |
| 2012 | 2845.90 | changed |
| 2007 | 2845.90 | changed |
| 2002 | 2845.90 | changed |
| 1996 | 2845.90 | changed |
| 1992 | 2845.90 | changed |
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.
- N358276 U.S. CBP
The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of Helium-3 from Canada
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.
- Tariff change · Applies from:
CELEX 32026R2163 · Source: eur-lex.europa.eu
- Tariff change · Applies from:
CELEX 32026R1395 · Source: eur-lex.europa.eu
Code history
Since 2022; before, these goods were classified under 2845.90.
Subheading 2845.40 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 2845.40; the duty is 5.5%.
Goods from 156 countries can enter the UK at a preferential rate instead of the standard Free; 156 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 £1.8m (up 457% on the year before), at an average of £21,109.45 per kg; Canada supplied 86%, followed by France.
World trade in these goods reached US$55m in 2024, up 25.6% on 2023.
Canada was the largest exporter with 50.8% of the total, ahead of Russia.
Questions and answers
What is the HS code for isotopes other than those of heading 2844: helium-3?
Isotopes other than those of heading 2844: helium-3 fall under HS subheading 2845.40, part of heading 2845, in section VI of the Harmonized System.
What is the import duty on isotopes other than those of heading 2844 in the UK?
Under the UK Global Tariff, imports under 2845.40 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 isotopes other than those of heading 2844 in the EU?
Under the EU Combined Nomenclature, imports under 2845.40 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 isotopes other than those of heading 2844?
Canada, with US$28m in 2024 (50.8% of world exports).
Which countries can export these goods to the UK duty-free?
156 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. 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 Canada (86%), France (12%) and United States (2%), out of total imports of £1.8m.