HS Code for Tellurium (HS 2804.50)
Tellurium is one of the rarest elements in Earth's crust - a by-product of copper anode-slime and lead refining. ~40% of consumption is First Solar's CdTe thin-film PV. Also Bi2Te3 thermoelectric modules, free-machining steels (Te improves chip formation), and rubber vulcanisation.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2804.50 | Boron; tellurium |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% |
| United States | 0% DPA Title III supply investment. |
| China | 5% export duty |
Numerical Example: 200 kg Te 99.99% shot, FOB Sydney USD 78,000/MT, CIF Los Angeles
200 kg Te 99.99% shot, FOB Sydney USD 78,000/MT, CIF Los Angeles. Run your own numbers in the Import Duty & Tax calculator.
- · EU CRM Act Reg 2024/1252.
- · US DPA Title III co-invest.
- · China
- · Japan
- · Sweden
- · Russia
- · Canada
Frequently asked questions
First Solar's CdTe thin-film PV requires ~60 t Te per GW. At ~10 GW/yr manufacturing capacity that's 600 t/yr - roughly 1/3 of global annual Te supply. First Solar has integrated Te recycling from broken modules to hedge feedstock risk.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to metals (HS 2804.50) 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.