INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES

Chapter 28 of the EU Customs Tariff covers inorganic chemicals and organic or inorganic compounds of precious metals, rare-earth metals, radioactive elements and isotopes. In particular, it classifies: chemical elements (fluorine, chlorine, bromine, iodine, sulphur, carbon, silicon, phosphorus, arsenic, selenium, tellurium, boron), inorganic acids (hydrochloric acid, sulphuric acid, nitric acid, phosphoric acid), oxides, hydroxides and peroxides of metals, salts and peroxysalts of inorganic acids, compounds of precious metals (gold, silver, platinum), compounds of rare-earth metals, radioactive isotopes, cyanides, cyanates, organosilicon compounds and hydrogen peroxide. This chapter is of fundamental importance for the chemical, metallurgical, pharmaceutical and electronics industries. The chemical compounds classified here serve as raw materials and intermediates in many sectors of the economy. Isotopes and radioactive materials are subject to special safety regulations and require special import permits. Many substances in this chapter are covered by REACH regulations concerning the registration and evaluation of chemical substances.

Customs duty rates in Chapter 28 range from 0% to 6.5%, with many basic inorganic chemicals benefiting from a zero or reduced duty rate. High-purity chemical elements used in the electronics industry are often subject to a 0% rate. Inorganic acids and their salts are subject to rates from 0% to 5.5%. Compounds of rare-earth metals may carry rates of up to 5%. The standard VAT rate of 23% applies on import into Poland. The import of many substances additionally requires compliance with REACH and CLP Regulation requirements.

Classification of inorganic chemicals requires precise determination of the chemical composition and degree of purity of the substance. It is essential to distinguish between elements and their compounds, as well as between products of technical grade and those of analytical grade purity. Mixtures of chemical substances may be classified differently from pure compounds. It should be noted that substances intended for pharmaceutical use may fall under Chapter 30 rather than Chapter 28. Compounds of precious metals are classified under specific headings within this chapter.