Notes:
1. Except where the context otherwise requires, the headings of this Chapter apply only to:
- Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;
- The products mentioned in (a) above dissolved in water;
- The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;
- The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;
- The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use.
- Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading No. 28.11);
- Halide oxides of carbon (heading No. 28.12);
- Carbon disulphide (heading No. 28.13);
- Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodia- minochromates (reineckates) and other complex cyanates, of inorganic bases (heading No. 28.42);
- Hydrogen peroxide, solidified with urea (heading No. 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading No. 28.51) other than calcium cyanamide, whether or not pure (Chapter 31).
- Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;
- Organo-inorganic compounds other than mentioned in Note 2 above;
- Products mentioned in Note 2,3,4 or 5 to Chapter 31;
- Inorganic products of a kind used as luminophores, of heading No. 32.06;
- Artificial graphite (heading No. 38.01); products put up as charges for fire extinguishers or put up in fire-extinguishing grenades, of heading No. 38.13, ink removers put up in packings for retail sale, of heading No. 38.24; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals, of heading No. 38.24;
- Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (heading Nos. 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71;
- The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or
- Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading No. 90.01).
5. Heading Nos. 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.
Except where the context otherwise requires, double or complex salts are to be classified in heading No. 28.42.
6. Heading No. 28.44 applies only to :
- Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than 84;
- Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;
- Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;
- Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specificradioactivity exceeding 74 Bq/g (0.002 micro Ci/g);
- Spent (irradiated) fuel elements (cartridges) of nuclear reactors;
- Radioactive residues whether or not usable.
- Individual nuclides, excluding, however, those existing in nature in the monoisotopic state;
- mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.
7. Heading No. 28.48 includes copper phosphide (phosphor copper) containing more than 15 per cent by weight of phosphorus.
8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the forms of discs, wafers or similar forms, they fall in heading No. 38.18
| Heading No. | Sub-heading No. |
Description of article | Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| I. - CHEMICAL ELEMENTS | ||||
| 28.01 | Fluorine, chlorine, bromine and iodine | |||
| 2801.10 | - Chlorine | 35% | ||
| 2801.20 | - Iodine | 15% | ||
| 2801.30 | - Fluorine; bromine | 35% | ||
| 28.02 | 2802.00 | Sulphur, sublimed or precipitated; colloidal sulphur | 35% | |
| 28.03 | 2803.00 | Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) | 35% | |
| 28.04 | Hydrogen, rare gases and other non-metals | |||
| 2804.10 | - Hydrogen | 35% | ||
| - Rare gases : | ||||
| 2804.21 | --Argon | 35% | ||
| 2804.29 | -- Other | 35% | ||
| 2804.30 | - Nitrogen | 35% | ||
| 2804.40 | - Oxygen | 35% | ||
| 2804.50 | - Boron; tellurium | 35% | ||
| - Silicon: | ||||
| 2804.61 | --Containing by weight not less than 99.99% of silicon | 35% | ||
| 2804.69 | -- Other | 35% | ||
| 2804.70 | - Phosphorus | 35% | ||
| 2804.80 | - Arsenic | 35% | ||
| 2804.90 | - Selenium | 35% | ||
| 28.05 | Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury | |||
| - Alkali metals: | ||||
| 2805.11 | --Sodium | 35% | ||
| 2805.19 | -- Other | 35% | ||
| - Alkaline-earth metals: | ||||
| 2805.21 | --Calcium | 35% | ||
| 2805.22 | -- Strontium and barium | '35% | ||
| 2805.30 | - Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed | 35% | ||
| 2805.40 | - Mercury | 35% | ||
| II. - INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS | ||||
| 28.06 | Hydrogen chloride (hydrochloric acid); chlorosulphuric acid | |||
| 2806.10 | - Hydrogen chloride (hydrochloric acid) | 35% | ||
| 2806.20 | - Chlorosulphuric acid | 35% | ||
| 28.07 | 2807.00 | Sulphuric acid; oleum | 35% | |
| 28.08 | 2808.00 | Nitric acid; sulphonitric acids | 35% | |
| 28.09 | Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids | |||
| 2809.10 | - Diphosphorus pentaoxide | 35% | ||
| 2809.20 | - Phosphoric acid and polyphosphoric acids | 35% | ||
| 28.10 | 2810.00 | Oxides of boron; boric acids | 35% | |
| 28.11 | Other inorganic acids and other inorganic oxygen compounds of non-metals | |||
| - Other inorganic acids: | ||||
| 2811.11 | --Hydrogen fluoride (hydrofluoric acid) | 35% | ||
| 2811.19 | -- Other | 35% | ||
| - Other inorganic oxygen compounds of non-metals: | ||||
| 2811.21 | --Carbon dioxide | 35% | ||
| 2811.22 | -- Silicon dioxide | 35% | ||
| 2811.23 | -- Sulphur dioxide | 35% | ||
| 2811.29 | -- Other | 35% | ||
| III. - HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS | ||||
| 28.12 | Halides and halide oxides of non-metals | |||
| 2812.10 | - Chlorides and chloride oxides | 35% | ||
| 2812.90 | - Other | 35% | ||
| 28.13 | Sulphides of non-metals; commercial phosphorus trisulphide | |||
| 2813.10 | - Carbon disulphide | 35% | ||
| 2813.90 | -Other | 35% | ||
| 28.14 | INORGANIC BASES AND
OXIDES, HYDROXIDES AND PERAOXIDES OF METALS Ammonia, Anhydrous or in aqueous solution |
|||
| 2814.10 | - Anhydrous ammonia | 5% | ||
| 2814.20 | - Ammonia in aqueous solution | 5% | ||
| 28.15 | Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium | |||
| - Sodium hydroxide (caustic soda): | ||||
| 2815.11 | --Solid | 35% | ||
| 2815.12 | -- In aqueous solution (soda lye or liquid soda) | 35% | ||
| 2815.20 | - Potassium hydroxide (caustic potash) | 35% | ||
| 2815.30 | - Peroxides of sodium or potassium | 35% | ||
| 28.16 | Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium | |||
| 2816.10 | - Hydroxide and peroxide of magnesium | 35% | ||
| 2816.20 | - Oxide, hydroxide and peroxide of strontium | 35% | ||
| 2816.30 | -Oxide, hydroxide and peroxide of barium | 35% | ||
| 28.17 | 2817.00 | Zinc oxide; zinc peroxide | 35% | |
| 28.18 | Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide | |||
| 2818.10 | - Artificial corundum, whether or not chemically defined | 35% | ||
| 2818.20 | - Aluminium oxide, other than artificial corundum | 35% | ||
| 2818.30 | - Aluminium hydroxide | 35% | ||
| 28.19 | Chromium oxides and hydroxides | |||
| 2819.10 | - Chromium trioxide | 35% | ||
| 2819.90 | -Other | 35% | ||
| 28.20 | Manganese oxides | |||
| 2820.10 | - Manganese dioxide | 35% | ||
| 2820.90 | - Other | 35% | ||
| 28.21 | Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 | |||
| 2821.10 | - Iron oxides and hydroxides | 35% | ||
| 2821.20 | - Earth colours | 35% | ||
| 28.22 | 2822.00 | Cobalt oxides and hydroxides; commercial cobalt oxides | 35% | |
| 28.23 | 2823.00 | Titanium oxides | 35% | |
| 28.24 | Lead oxides; red lead and orange lead | |||
| 2824.10 | - Lead monoxide (litharge, massicot) | 35% | ||
| 2824.20 | - Red lead and orange lead | 35% | ||
| 2824.90 | - Other | 35% | ||
| 28.25 | Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides | |||
| 2825.10 | - Hydrazine and hydroxylamine and their inorganic salts | 35% | ||
| 2825.20 | - Lithium oxide and hydroxide | 35% | ||
| 2825.30 | Vanadium oxides and hydroxides | 35% | ||
| 2825.40 | - Nickel oxides and hydroxides | 35% | ||
| 2825.50 | - Copper oxides and hydroxides | 35% | ||
| 2825.60 | - Germanium oxides and zirconiumdioxide | 35% | ||
| 2825.70 | - Molybdenum oxides and hydroxides | 35% | ||
| 2825.80 | - Antimony oxides | 35% | ||
| 2825.90 | -Other | 35% | ||
| V. - SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS | ||||
| 28.26 | Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts | |||
| - Fluorides: | ||||
| 2826.11 | Of ammonium or of sodium | 35% | ||
| 2826.12 | -- Of aluminium | 35% | ||
| 2826.19 | --Other | 35% | ||
| 2826.20 | - Fluorosilicates of sodium or of potassium | 35% | ||
| 2826.30 | - Sodium hexafluoroaluminate (synthetic cryolite) | 35% | ||
| 2826.90 | -Other | 35% | ||
| 28.27 | Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides | |||
| 2827.10 | - Ammonium chloride | 35% | ||
| 2827.20 | - Calcium chloride | 35% | ||
| - Other chlorides : | ||||
| 2827.31 | --Of magnesium | 35% | ||
| 2827.32 | -- Of aluminium | 35% | ||
| 2827.33 | -- Of iron | 35% | ||
| 2827.34 | -- Of cobalt | 35% | ||
| 2827.35 | -- Of nickel | 35% | . | |
| 2827.36 | -- Of zinc | 35% | ||
| 2827.38 | --Of barium | 35% | ||
| 2827.39 | -- Other | 35% | ||
| - Chloride oxides and chloride hydroxides: | ||||
| 2827.41 | -- Of copper | 35% | ||
| 2827.49 | -- Other | 35% | ||
| - Bromides and bromide oxides : | ||||
| 2827.51 | --Bromides of sodium or of potassium | 35% | ||
| 2827.59 | -- Other | 35% | ||
| 2827.60 | - Iodides and iodide oxides | 35% | ||
| 28.28 | Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites | |||
| 2828.10 | - Commercial calcium hypochlorite and other calcium hypochlorites | 35% | ||
| 2828.90 | - Other | 35% | ||
| 28.29 | Chlorates an perchlorates; bromates and perbromates; iodates and periodates | |||
| - Chlorates: | ||||
| 2829.11 | --Of sodium | 35% | ||
| 2829.19 | -- Other | 35% | ||
| 2829.90 | - Other | 35% | ||
| 28.30 | Sulphides; polysulphides | |||
| 2830.10 | - Sodium sulphides | 35% | ||
| 2830.20 | - Zinc sulphide | 35% | ||
| 2830.30 | - Cadmium sulphide | 35% | ||
| 2830.90 | - Other | 35% | ||
| 28.31 | Dithionites and sulphoxylates | |||
| 2831.10 | - Of Sodium | 35% | ||
| 2831.90 | -Other | 35% | ||
| 28.32 | Sulphites; thiosulphates | |||
| 2832.10 | - Sodium sulphites | 35% | ||
| 2832.20 | - Other sulphites | 35% | ||
| 2832.30 | - Thiosulphates | 35% | ||
| 28.33 | Sulphates; alums; peroxosulphates (persulphates) | |||
| - Sodium sulphates: | ||||
| 2833.11 | Disodium sulphate | 35% | ||
| 2833.19 | -- Other | 35% | ||
| - Other sulphates: | ||||
| 2833.21 | -- Of magnesium | 35% | ||
| 2833.22 | -- Of aluminium | 35% | ||
| 2833.23 | -- Of chromium | 35% | ||
| 2833.24 | -- Of nickel | 35% | ||
| 2833.25 | -- Of copper | 35% | ||
| 2833.26 | -- Of zinc | 35% | ||
| 2833.27 | -- Of barium | 35% | ||
| 2833.29 | -- Other | 35% | ||
| 2833.30 | - Alums | 35% | ||
| 2833.40 | - Peroxosulphates (persulphates) | 35% | ||
| 28.34 | Nitrites; nitrates | |||
| 2834.10 | - Nitrites | 35% | ||
| - Nitrates: | ||||
| 2834.21 | -- Of potassium | 35% | ||
| 2834.22 | -- Of bismuth | 35% | ||
| 2834.29 | -- Other | 35% | ||
| 28.35 | Phosphinates (hypophosphites), phosphonates (phosphites), phosphates and polyphosphates | |||
| 2835.10 | - Phosphinates (hypophosphites) and phosphonates (phosphites) | 35% | ||
| - Phosphates: | ||||
| 2835.22 | -- Of mono- or disodium | 35% | ||
| 2835.23 | -- Of trisodium | 35% | ||
| 2835.24 | -- Of potassium | 35% | ||
| 2835.25 | -- Calcium hydrogenorthophosphate ("dicalcium phosphate") | 35% | ||
| 2835.26 | -- Other phosphates of calcium | 35% | ||
| 2835.29 | -- Other | 35% | ||
| - Polyphosphates: | ||||
| 2835.31 | -- Sodium triphosphate (sodium tripolyphosphate) | 35% | ||
| 2835.39 | -- Other | 35% | ||
| 28.36 | Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate | |||
| 2836.10 | - Commercial ammonium carbonate and other ammonium carbonates | 35% | ||
| 2836.20 | - Disodium carbonate | 35% | ||
| 2836.30 | - Sodium hydrogencarbonate (sodium bicarbonate) | 35% | ||
| 2836.40 | - Potassium carbonates | 35% | ||
| 2836.50 | - Calcium carbonate | 35% | ||
| 2836.60 | - Barium carbonate | 35% | ||
| 2836.70 | - Lead carbonate | 35% | ||
| - Other: | ||||
| 2836.91 | -- Lithium carbonates | 35% | ||
| 2836.92 | -- Strontium carbonate | 35% | ||
| 2836.99 | -- Other | 35% | ||
| 28.37 | Cyanides, cyanide oxides and complex cyanides | |||
| - Cyanides and cyanide oxides : | ||||
| 2837.11 | -- Of sodium | 35% | ||
| 2837.19 | -- Other | 35% | ||
| 2837.20 | -Complex cyanides | 35% | ||
| 28.38 | 2838.00 | Fulminates, cyanates and thiocyanates | 35% | |
| 28.39 | Silicates; commercial alkali metal silicates | |||
| - Of Sodium: | ||||
| 2839.11 | -- Sodium metasilicates | 35% | ||
| 2839.19 | -- Other | 35% ' | ||
| 2839.20 | - Of potassium | 35% | ||
| 2839.90 | - Other | 35% | ||
| 28.40 | Borates; peroxoborates (perborates) | |||
| - Disodium tetraborate (refined borax): | ||||
| 2840.11 | -- Anhydrous | 35% | ||
| 2840.19 | -- Other | 35% | ||
| 2840.20 | - Other borates | 35% | ||
| 2840.30 | - Peroxoborates (perborates) | 35% | ||
| 28.41 | Salts of oxometallic or peroxometallic acids | |||
| 2841.10 | - Aluminates | 35% | ||
| 2841.20 | - Chromates of zinc or of lead | 35% | ||
| 2841.30 | - Sodium dichromate | 35% | ||
| 2841.40 | - Potassium dichromate | 35% | ||
| 2841.50 | - Other chromates and dichromates; peroxochromates | 35% | ||
| - Manganites, manganates and permanganates: | ||||
| 2841.61 | --Potassium permanganate | 35% | ||
| 2841.69 | --Other | 35% | ||
| 2841.70 | - Molybdates | 35% | ||
| 2841.80 | - Tungstates (wolframates) | 35% | ||
| 2841.90 | - Other | 35% | ||
| 28.42 | Other salts of inorganic acids or peroxoacids, excluding azides | |||
| 2842.10 | - Double or complex silicates | 35% | ||
| 2842.90 | - Other | 35% | ||
| VI. - MISCELLANEOUS | ||||
| 28.43 | Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals | |||
| 2843.10 | - Colloidal precious metals | 35% | ||
| - Silver compounds: | ||||
| 2843.21 | -- Silver nitrate | 35% | ||
| 2843.29 | -- Other | 35% | ||
| 2843.30 | - Gold compounds | 35% | ||
| 2843.90 | - Other compounds; amalgams | 35% | ||
| 28.44 | Radioactive chemical elements and radioactive isotopes (including the | |||

