HS Code for Yttrium (HS 2846.90)
Yttrium is a heavy rare earth (although often classified separately). ~90% is used as Y-stabilised zirconia (YSZ) for solid oxide fuel cells, dental crowns, thermal-barrier coatings; also YAG laser crystals, YIG microwave filters, and red phosphors. China dominates separation.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2805.30 | Yttrium metal |
| 2846.10 | Cerium compounds |
| 2846.90 | Other REE compounds (includes Y2O3) |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% |
| United States | 0% AD/CVD on Chinese REE magnets, not oxides. |
Numerical Example: 500 kg Y2O3 99.999%, FOB Baotou USD 12/kg, CIF Rotterdam
500 kg Y2O3 99.999%, FOB Baotou USD 12/kg, CIF Rotterdam. Run your own numbers in the Import Duty & Tax calculator.
- · EU CRM Act 2024/1252 - HREE strategic.
- · ISO 22574 REE oxide purity.
- · China
- · USA (MP Materials)
- · Malaysia (Lynas)
- · Estonia (Silmet)
Frequently asked questions
Y2O3 is the traded oxide feedstock (~USD 8-15/kg). YSZ (yttria-stabilised zirconia, 3-8 mol% Y2O3) is the value-added engineered ceramic powder - USD 40-90/kg from Tosoh, Saint-Gobain. Downstream margin is in the powder engineering, not the Y2O3 feedstock.
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.