Subheading · Chapter 28 · Heading 2853

2853.90

2853.90: Phosphides, whether or not chemically defined, excluding: other

Official description Other

2853.90 is a six-digit subheading of heading 2853, phosphides, whether or not chemically defined, excluding ferrophosphorus; other…, chapter 28.

What you pay

Importing into UK

Customs duty 2% – 4% standard rate · across 4 national lines depends on the country of origin
Additional duties and charges 3 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. 2853 90 00 00 Other
  2. 2853 90 10 00 Distilled or conductivity water and water of similar purity 2%+4
  3. 2853 90 30 00 Liquid air (whether or not rare gases have been removed); compressed air 4%+3
  4. 2853 90 90 00 Other 4%
  5. 2853 90 90 20 Phosphine (cas rn 7803-51-2) 4%+4
  6. 2853 90 90 90 Other 4%+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 3

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 833
    Documents
    • 9018
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Documents
    • 9Y11
    Tariff lines
    on 2 of 4 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 5

  • 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
    Syria, Ukraine
    Legal act
    S.I. 2022/395, S.I. 2019/792
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, Libya, North Korea, Russia
    Legal act
    S.I. 2019/461, S.I. 2019/411, 2020 No. 1665, S.I. 2019/855
    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
  • Import controlImport control of mercury
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/96
    Documents
    • C071 Form for granting or denying written consent, pursuant to article 4(1) of Regulation (EU) 2017/852 of the European Parliament and of the Council on mercury, to the import of mercury or of the mixtures of mercury listed in Annex I to that Regulation
    • Y924 Goods not concerned by Regulation (EU) 2017/852
    Tariff lines
    on 2 of 4 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2% – 4%
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£10.2m-20.7% · previous 12 months
Average import price£3.03 per kg
Jan 2024: £1mFeb 2024: £515kMar 2024: £872kApr 2024: £965kMay 2024: £568kJun 2024: £956kJul 2024: £826kAug 2024: £866kSept 2024: £880kOct 2024: £666kNov 2024: £682kDec 2024: £602kJan 2025: £1.1mFeb 2025: £1.1mMar 2025: £1.4mApr 2025: £1.6mMay 2025: £954kJun 2025: £1.6mJul 2025: £893kAug 2025: £1.4mSept 2025: £1.1mOct 2025: £879kNov 2025: £856kDec 2025: £586kJan 2026: £534kFeb 2026: £761kMar 2026: £612kApr 2026: £1mMay 2026: £849kJun 2026: £880kJul 2026: £1.2mAug 2026: £929k 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
United States £3.5m 34.3% -14.5%
Germany £2.6m 25.4% -21.4%
Netherlands £923k 9% -12.4%
Switzerland £652k 6.4% +31.1%
Czechia £573k 5.6% -14.9%
Canada £526k 5.1% +39.6%
France £379k 3.7% +152.8%
Belgium £223k 2.2% +9.3%

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

2853.90 · US$970.3m

Trade value (US$) no reported trade < US$37.5kUS$37.5k+US$2.3m+US$11.9m+> US$107m

Exports: 138
  1. China: US$146.2m
  2. United States: US$134.9m
  3. Japan: US$122m
  4. Germany: US$107m
  5. Israel: US$101.8m
  6. South Korea: US$70.5m
  7. Canada: US$59.2m
  8. Finland: US$27.6m
  9. France: US$25.8m
  10. Malaysia: US$21.9m
  11. United Kingdom: US$16.6m
  12. Belgium: US$14.9m
  13. Netherlands: US$11.9m
  14. India: US$11.2m
  15. Hong Kong SAR China: US$7.6m
  16. Chile: US$7m
  17. Taiwan: US$6.6m
  18. Ireland: US$5.8m
  19. Austria: US$5.7m
  20. Switzerland: US$5.7m
  21. Sweden: US$5.4m
  22. Thailand: US$5.3m
  23. Italy: US$4.5m
  24. Türkiye: US$4.5m
  25. Spain: US$4.5m
  26. Morocco: US$4.2m
  27. Lithuania: US$3.9m
  28. Czechia: US$3.9m
  29. Russia: US$3.1m
  30. Philippines: US$2.5m
  31. Slovenia: US$2.3m
  32. Denmark: US$2.3m
  33. Slovakia: US$2m
  34. Poland: US$2m
  35. Singapore: US$1.9m
  36. Indonesia: US$1.7m
  37. Australia: US$758.9k
  38. Croatia: US$727.1k
  39. South Africa: US$547.7k
  40. Hungary: US$390.8k
  41. United Arab Emirates: US$389.1k
  42. Portugal: US$369k
  43. Estonia: US$343.2k
  44. Mexico: US$320.4k
  45. Romania: US$221.2k
  46. Iran: US$211.8k
  47. Brazil: US$187.1k
  48. Tunisia: US$179.1k
  49. Greece: US$178.5k
  50. Norway: US$173.9k
  51. Serbia: US$154.1k
  52. Latvia: US$140.2k
  53. Saudi Arabia: US$119.7k
  54. Uganda: US$102.5k
  55. Vietnam: US$93.9k
  56. Bulgaria: US$54.2k
  57. Guatemala: US$43.6k
  58. Kenya: US$43.3k
  59. New Zealand: US$42.6k
  60. Dominican Republic: US$39.3k

Top exporters

RankCountryValueShare
1 China US$146.2m 15.1%
2 United States US$134.9m 13.9%
3 Japan US$122m 12.6%
4 Germany US$107m 11%
5 Israel US$101.8m 10.5%
6 South Korea US$70.5m 7.3%
7 Canada US$59.2m 6.1%
8 Finland US$27.6m 2.8%
9 France US$25.8m 2.7%
10 Malaysia US$21.9m 2.3%

Top importers

RankCountryValueShare
1 Japan US$131.8m 13.6%
2 Taiwan US$118.5m 12.2%
3 United States US$100.8m 10.4%
4 China US$80.9m 8.3%
5 South Korea US$75.1m 7.7%
6 Malaysia US$42.7m 4.4%
7 Italy US$38.2m 3.9%
8 Germany US$34m 3.5%
9 Belgium US$32.1m 3.3%
10 Netherlands US$28.6m 2.9%

In the UK Global Tariff, subheading 2853.90 covers 4 tariff lines and the duty is between 2% and 4%.

The EU Combined Nomenclature divides subheading 2853.90 into 3 tariff lines; the duty is between 2.7% and 5.5% (average 4.1%).

Goods from 175 countries can enter the UK at a preferential rate instead of the standard 2% – 4%; 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 £10.2m (down 21% on the year before), at an average of £3.03 per kg; United States supplied 34%, followed by Germany.

World trade in these goods reached US$970.3m in 2024, down 12.4% on 2023.

China was the largest exporter with 15.1% of the total, ahead of the United States.

Products classified here

Questions and answers

What is the HS code for phosphides, whether or not chemically defined, excluding: other?

Phosphides, whether or not chemically defined, excluding: other fall under HS subheading 2853.90, part of heading 2853, in section VI of the Harmonized System.

What is the import duty on phosphides, whether or not chemically defined… in the UK?

Under the UK Global Tariff, imports under 2853.90 from countries without a preferential agreement are charged at 2% to 4%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on phosphides, whether or not chemically defined… in the EU?

Under the EU Combined Nomenclature, imports under 2853.90 from countries without a preferential agreement are charged at 2.7% to 5.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most phosphides, whether or not chemically defined…?

China, with US$146.2m in 2024 (15.1% 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 2% – 4% 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 United States (34%), Germany (25%) and Netherlands (9%), out of total imports of £10.2m.