HS Code for Cobalt (HS 8105)
Cobalt is the highest-scrutiny critical mineral. The DRC supplies ~70% of mined cobalt; artisanal-mining (ASM) child-labour concerns drive supply-chain due diligence. Trade forms: cobalt metal (8105), cobalt hydroxide intermediate (2822), cobalt sulphate battery precursor (2833). LME cobalt (metal) sets the reference.
Sample 6-digit codes
| Code | Description |
|---|---|
| 8105.20 | Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; cobalt powders |
| 8105.30 | Cobalt waste and scrap |
| 8105.90 | Cobalt articles |
| 2822.00 | Cobalt oxides and hydroxides |
| 2833.29 | Cobalt sulphate |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% Metal 0%; sulphate/hydroxide 5.5%. |
| United States | 0-4.4% Under review for critical-minerals defence stockpile. |
| China | 0-3% Plus 13% VAT; China refines majority of world cobalt. |
| Japan | 0% |
Numerical Example: 50 MT cobalt sulphate CoSO4.7H2O, FOB Shanghai USD 6,200/MT, CIF Hamburg
50 MT cobalt sulphate CoSO4.7H2O, FOB Shanghai USD 6,200/MT, CIF Hamburg. Run your own numbers in the Import Duty & Tax calculator.
- · OECD Due Diligence Guidance for Responsible Mineral Supply Chains from Conflict-Affected and High-Risk Areas.
- · US Dodd-Frank Section 1502 conflict-minerals reporting (SEC 8-K/10-K disclosures).
- · EU Conflict Minerals Regulation 2017/821 - due-diligence obligations on smelters and refiners of 3TG (this covers tin, tantalum, tungsten, gold - cobalt is not yet in scope but voluntary CMRT-style reporting is expected).
- · EU Battery Regulation 2023/1542 - due-diligence rules for battery raw materials.
- · LME Responsible Sourcing rules - refined cobalt brands must complete third-party audits.
- · DRC (mined intermediates)
- · China (refined)
- · Finland (Nornickel refinery)
- · Canada, Australia, Cuba (mine)
Frequently asked questions
Even large-mine (LSM) product from the DRC transits through refineries that may co-process ASM material. Battery OEMs increasingly require chain-of-custody evidence from mine to cathode. Non-DRC or CMRT-audited supply attracts a premium.
LME cobalt metal (USD/MT) for refined 99.8% cathode. Intermediates (hydroxide, sulphate) are priced as a percentage payable of contained cobalt against LME metal, with treatment/refining charges (TC/RC) deducted.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to critical minerals (HS 8105) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.