HS Code for Samarium (HS 2846.90)
Samarium is a light REE used mainly in SmCo (samarium-cobalt) permanent magnets - which retain magnetism at up to 350 degC (vs 150-200 degC for NdFeB). SmCo dominates aerospace, defence (missile actuators, satellite reaction wheels), and some medical devices. April 2025 China export permit covers Sm along with Dy/Tb/Gd/Lu.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2805.30 | Samarium metal |
| 2846.90 | Sm2O3 and samarium compounds |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% |
| United States | 0% DoD stockpile for SmCo magnet supply chain. |
| China | Export permit required April 2025. |
Numerical Example: 500 kg Sm2O3 99.9%, FOB Xiamen USD 55/kg (2025 pricing), CIF Los Angeles
500 kg Sm2O3 99.9%, FOB Xiamen USD 55/kg (2025 pricing), CIF Los Angeles. Run your own numbers in the Import Duty & Tax calculator.
- · EU CRM Act 2024/1252 - HREE-adjacent strategic.
- · US NDAA restrictions on Chinese-origin rare earth magnets in DoD weapon systems (Section 844).
- · China
- · Vietnam
- · Russia
Frequently asked questions
SmCo has higher temperature stability (350 degC vs 200 degC), better corrosion resistance, and higher radiation tolerance - critical for missile seekers, tactical radar, and space actuators. NDAA Section 844 restricts DoD from procuring Chinese-origin SmCo/NdFeB from 2027; drives US/Australian supply-chain investment.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to metals (HS 2846.90) 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.