HS Code for Zinc (HS 7901)
Refined zinc is HS 7901 - unwrought. LME Special High Grade (SHG) 99.995% is the deliverable spec. Primary end-use is galvanising (steel corrosion protection). Mine treatment charges (TC/RC) - the fee smelters deduct from concentrate payable - are the leading indicator of smelter margins.
Sample 6-digit codes
| Code | Description |
|---|---|
| 7901.11 | Unwrought zinc, not alloyed, containing >= 99.99% zinc |
| 7901.12 | Unwrought zinc, not alloyed, other |
| 7901.20 | Zinc alloys, unwrought |
| 2608.00 | Zinc ores and concentrates |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 2.5% |
| United States | 1.5% |
| China | 1% Plus 13% VAT; both major producer and importer. |
| India (BCD) | 5% Plus 18% IGST. |
Numerical Example: 500 MT SHG zinc, FOB Busan USD 2,800/MT, CIF Nhava Sheva India
500 MT SHG zinc, FOB Busan USD 2,800/MT, CIF Nhava Sheva India. Run your own numbers in the Import Duty & Tax calculator.
- · LME approved brand list - SHG deliverable brands.
- · IMSBC Code - zinc concentrates Group A (liquefaction risk); refined zinc metal not dangerous.
- · Basel Convention on zinc-bearing residues / dust for recycling shipments.
- · REACH registration for EU zinc metal imports > 1 t/year.
- · China (net importer of concentrate, exporter of refined at times)
- · South Korea
- · Canada
- · Australia
- · Peru
- · India (Hindustan Zinc)
Frequently asked questions
Smelters charge miners a Treatment Charge (USD per t of concentrate) and Refining Charge (USc per lb of contained metal). High TC/RC = smelters bidding down concentrate = tight refined market. Low TC/RC = surplus refined capacity or tight concentrate supply. Reference: annual benchmark negotiated by Chinese smelters.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to metals (HS 7901) 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.