HS Code for Rare Earth Oxides (HS 2846)
The 17 rare-earth elements split into light (LREE - Nd, Pr, Ce, La) and heavy (HREE - Dy, Tb, Y, Er). Oxides are HS 2846. Neodymium-praseodymium (NdPr) drives permanent magnets in EV motors, wind turbines, and defence. China controls ~70% of mining and ~90% of separation and magnet manufacture. Export controls tightened from 2023.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2846.10 | Cerium compounds |
| 2846.90 | Other rare-earth metal, yttrium or scandium compounds |
| 2805.30 | Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 2.7-5.5% |
| United States | 0-5.5% Section 301 additions on China origin. |
| China | 0% Export licence and quota system since 2023; some HREE compounds under strict control. |
| Japan | 0% Long-term supply strategy since 2010 embargo. |
Numerical Example: 5 MT NdPr oxide (75
5 MT NdPr oxide (75:25 Nd:Pr), FOB Baotou USD 65,000/MT, CIF Yokohama Japan. Run your own numbers in the Import Duty & Tax calculator.
- · China Rare-Earth Regulation (2024) - unified state control of exploration, mining, smelting, separation.
- · China dual-use export controls (2023) - gallium, germanium and select rare-earth technologies.
- · US Defence Production Act - rare-earth mining and processing supported as strategic.
- · EU Critical Raw Materials Act - all 17 REEs listed strategic and critical.
- · IMDG - some rare-earth halides Class 8; oxides generally not dangerous goods.
- · China
- · USA (Mountain Pass concentrate exported for separation)
- · Australia (Lynas)
- · Myanmar (HREE feedstock, contentious)
Frequently asked questions
Dysprosium and terbium are added to NdFeB magnets for high-temperature stability (EV motors, wind turbines). Global HREE supply is ~90% China-controlled, and Chinese production draws on Myanmar feedstock with associated ESG risk.
For low-performance applications, ferrite magnets work but with 3-5x more mass. High-power-density EV drive motors and offshore wind turbines require NdFeB - no commercial substitute at scale today.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to critical minerals (HS 2846) 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.