Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products

Heading 2844 covers radioactive elements and isotopes; their compounds; mixtures and residues containing these products. 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 2844 into the EU is subject to duty rates from 0% to 5.5%. Import of radioactive materials requires Euratom authorisation and nuclear authority permits. Subject to IAEA international safeguards. Heading 2844 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 2844 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 2844 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 2844 into the EU is subject to duty rates from 0% to 5.5%. Import of radioactive materials requires Euratom authorisation and nuclear authority permits. Chemical substances must be registered under REACH before being placed on the EU market. Substances of heading 2844 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 2844 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 2844 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).

Heading 2844 covers radioactive chemical elements and isotopes, their compounds, alloys, dispersions, ceramics and mixtures. Enriched uranium: 2844 20, plutonium: 2844 40, radioactive isotopes for medicine/industry: 2844 40. STABLE isotopes: 2845, not 2844. Key distinction: 2844 = RADIOACTIVE isotopes, 2845 = STABLE isotopes. Imports subject to Euratom controls and nuclear materials regulations.