Titanium oxides

Heading 2823 covers titanium oxides. These products belong to Chapter 28 of the Combined Nomenclature covering inorganic chemicals. They are used as raw materials in the chemical, metallurgical, electronics, pharmaceutical and many other industries. Import of inorganic chemicals of heading 2823 into the EU is subject to duty rates from 0% to 5.5%. A Safety Data Sheet (SDS) and CLP labelling are required for chemical substances. Chemical substances must be registered under REACH before being placed on the EU market. Heading 2823 is part of Chapter 28 (chemical industry products, pharmaceuticals and fertilizers) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 2823 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 2823 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Import of inorganic chemicals of heading 2823 into the EU is subject to duty rates from 0% to 5.5%. A Safety Data Sheet (SDS) and CLP labelling are required for chemical substances. Chemical substances must be registered under REACH before being placed on the EU market. Substances of heading 2823 require REACH registration before being placed on the EU market. A Safety Data Sheet (SDS) and proper CLP labelling (hazard pictograms) are required. Duty rates on inorganic chemicals range from 0% to 5.5% depending on the subheading. Transport of dangerous substances requires compliance with ADR/IMDG/IATA regulations. When importing goods under heading 2823 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 2823 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 2823 are subject to REACH, CLP and GHS controls. Required documentation includes: Safety Data Sheets (SDS), ECHA registration, GMP certificates (for pharmaceuticals). In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 2823 covers titanium oxides (TiO2). Titanium dioxide (titanium white): 2823 00 - one of the most important white pigments. Titanium metal: 8108. Titanium ores (ilmenite, rutile): 2614. TiO2-based pigment preparations (containing binders): 3206, not 2823. Key distinction: 2823 = pure TiO2, 3206 = pigment preparations. Common error: surface-treated TiO2 for paints - if still a pure pigment, classify under 2823.