Subheading · Chapter 28 · Section VI, Products of the chemical or allied industries

HS 2804 50Boron; tellurium

Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes › Hydrogen, rare gases and other non-metals

Customs duty
5%
2 tariff items
GST now
5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
0% to 5%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
2804 50 10Boron5%5% or 18%kg
2804 50 20Tellurium5%5% or 18%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 tariff items: 5%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 2 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5% or 18%, depending on the goods.
  • Until 21 September 2025 5%, 12% or 18%, depending on the goods.
  • Change: Changed.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 210Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 211Anaesthetics, Potassium Iodate, Iodine, Steam5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 221Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 19855%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 35All inorganic chemicals [other than those specified in notification No.10/2025- Central Tax (Rate) dated 17th September 2025 or other Schedules of this notification]18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%, 12% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% or 18%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
2804Hydrogen, rare gases and other non- metals1%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 2804 50, and China's below.

China: the same goods (2804 50)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 2 expired under 2804 50. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
2804.50.00.01Tellurium碲0%China's provisional rate, lower than MFN5%13%13%3
2804.50.00.30Boron and its alloys, with particle size <500μm (≥97% content, whether spherical, ellipsoidal, atomized, flaked, or ground metal fuel); boron slurries formed by boron dissolved in solvents (energy density >40MJ/kg)颗粒<500μm的硼及其合金(含量≥97%,不论球形,椭球体,雾化,片状,研碎金属燃料);硼溶于溶剂形成的硼浆(能量密度>40MJ/kg)5%MFN rate (no APTA concession on this line)5%13%13%3
2804.50.00.90Other boron其他硼5%MFN rate (no APTA concession on this line)5%13%13%None
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

2804.50.00Boron; tellurium

2804.50.00.01Tellurium碲
Unit
kg
MFN import duty
5%
Provisional import duty
0%
General import duty
17%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates
  • 3Dual-use items and technologies export licence两用物项和技术出口许可证
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Ingredient content成分含量
  • 3.GTIN
  • 4.CAS
  • 5.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2804500001999Tellurium碲
2804.50.00.30Boron and its alloys, with particle size <500μm (≥97% content, whether spherical, ellipsoidal, atomized, flaked, or ground metal fuel); boron slurries formed by boron dissolved in solvents (energy density >40MJ/kg)颗粒<500μm的硼及其合金(含量≥97%,不论球形,椭球体,雾化,片状,研碎金属燃料);硼溶于溶剂形成的硼浆(能量密度>40MJ/kg)
Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
17%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates
  • 3Dual-use items and technologies export licence两用物项和技术出口许可证
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Ingredient content成分含量
  • 3.GTIN
  • 4.CAS
  • 5.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2804500030999Boron and its alloys, with particle size <500μm (≥97% content, whether spherical, ellipsoidal, atomized, flaked, or ground metal fuel); boron slurries formed by boron dissolved in solvents (energy density >40MJ/kg)颗粒<500μm的硼及其合金(含量≥97%,不论球形,椭球体,雾化,片状,研碎金属燃料);硼溶于溶剂形成的硼浆(能量密度>40MJ/kg)
2804.50.00.90Other boron其他硼
Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
17%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Ingredient content成分含量
  • 3.GTIN
  • 4.CAS
  • 5.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2804500090999Other boron其他硼
2804.50.00.10Boron and articles thereof, of powder or flakes with a particle size < 500μm颗粒<500μm的硼及其合金Expired

Metal fuels, content ≥97%, whether spherical, ellipsoidal, atomized, flaked or comminuted含量≥97%,不论球形,椭球体,雾化,片状,研碎金属燃料

Unit
kg
MFN import duty
5%
Provisional import duty
0%
General import duty
17%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
1 Jan 2025
Licences and certificates
  • 3Dual-use items and technologies export licence两用物项和技术出口许可证
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Ingredient content成分含量
  • 3.GTIN
  • 4.CAS
  • 5.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
CIQ codes
  • 2804500010999Boron and its alloys, in powder form with particles < 500μm (containing >= 97% boron, whether spherical, spheroidal, atomized, flakes or ground metal fuel)颗粒<500μm的硼及其合金(含量≥97%,不论球形,椭球体,雾化,片状,研碎金属燃料)
2804.50.00.20Boron paste, of an energy density > 40 MJ/kg能量密度>40MJ/kg的硼浆Expired

Boron paste, formed by dissolving boron in a solvent硼溶于溶剂形成的硼浆

Unit
kg
MFN import duty
5%
Provisional import duty
0%
General import duty
17%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
1 Jan 2025
Licences and certificates
  • 3Dual-use items and technologies export licence两用物项和技术出口许可证
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Ingredient content成分含量
  • 3.GTIN
  • 4.CAS
  • 5.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
CIQ codes
  • 2804500020999Boron slurries with an energy density exceeding 40 MJ/kg (boron suspended in solvent)能量密度>40MJ/kg的硼浆(硼溶于溶剂形成的硼浆)

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous2804 40OxygenOne level up2804Hydrogen, rare gases and other non-metalsNext2804 70Phosphorus

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.