SECTION 06

SECTION VI

Notes

1.  (a)  Goods (other than radioactive ores) answering to a description in heading No.28.44 or 28.45 are to be
classified in those headings and in no other heading of the Nomenclature.
(b)  Subject to paragraph (a) above, goods answering to a description in heading No.28.43 or 28.46 are to be
classified in those headings and in no other heading of the Section.

2.  Subject to Note l above, goods classifiable in heading No.30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06,
33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classsified in
those headings and in no other heading of the Nomenclature

3.  Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and
are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading
appropriate to that product provided that the constituents are:
(a)  having regard to the manner in which they are put up, clearly identifiable as being intended to be used together
without first being repacked;
(b)  presented together; and
(c)  identifiable, whether by their nature or by the relative proportions in which they are present, as being
complementary one to another.

CHAPTER 28

 Notes.

1.- Except where the context otherwise requires, the headings of this Chapter apply only to :

(a) Separate chemical elements and separate chemically defined compounds, whether or not containing
     impurities;

(b) The products mentioned in (a) above dissolved in water;

(c) 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;

(d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent)
     necessary for their preservation or transport;

(e) 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.

2.- In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 28.31), carbonates and
  peroxocarbonates of inorganic bases (heading 28.36), cyanides, cyanide oxides and complex cyanides of
  inorganic bases (heading 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading 28.38),
  organic products included in headings 28.43 to 28.46 and carbides (heading 28.49), only the following
  compounds of carbon are to be classified in this Chapter :

(a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex
     cyanogen acids (heading 28.11);

(b) Halide oxides of carbon (heading 28.12);

(c) Carbon disulphide (heading 28.13);

(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathio-



      cyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 28.42);

(e) Hydrogen peroxide, solidified with urea (heading 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen,
     cyanogen halides and cyanamide and its metal derivatives (heading 28.51) other than calcium cyanamide,
     whether or not pure (Chapter 31).

3.- Subject to the provisions of Note 1 to Section VI, this Chapter does not cover :

(a) Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;

(b) Organo-inorganic compounds other than those mentioned in Note 2 above;

(c) Products mentioned in Note 2, 3, 4 or 5 to Chapter 31;

(d) Inorganic products of a kind used as luminophores, of heading 32.06; glass frit and other glass in the form of
     powder, granules or flakes, of heading 32.07;

(e) Artificial graphite (heading 38.01); products put up as charges for fire-extinguishers or put up in fire-
     extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 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 38.24;

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones
     (headings 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71;


 end of page 259


(g) The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides
     sintered with a metal), of Section XV; or

(h) Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 90.01).

4.- Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-
  Chapter IV are to be classified in heading 28.11.

5.- Headings 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 28.42.

6.- Heading 28.44 applies only to :

(a) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with
     an atomic number greater than 84;

(b) 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;

(c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether
     or not mixed together;

(d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes
     or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002
     muCi/g);

(e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors;

(f) Radioactive residues whether or not usable.

 The term " isotopes ", for the purposes of this Note and of the wording of headings 28.44 and 28.45, refers to :

 -  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 28.48 includes copper phosphide (phosphor copper) containing more than 15 % 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 form of discs, wafers or similar forms, they fall in heading 38.18.


HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

I. - CHEMICAL ELEMENTS

28.01

Fluorine, chlorine, bromine and iodine

2801.1000.00

Chlorine

5

5

2801.2000.00

Iodine

5

2801.3000.00

Fluorine; bromine

5

5

28.02

Sulphur, sublimed or precipitated; colloidal sulphur

2802.0000.00

.

5

28.03

Carbon (carbon blacks and other forms of carbon, nes)

2803.0000.00

.

5

5

28.04

Hydrogen, rare gases and other non-metals

2804.1000.00

Hydrogen

M3

5

5

- Rare gases:

2804.2100.00

Argon

M3

5

5

2804.2900.00

Other Rare gases, Not specified or included

M3

5

5

2804.3000.00

Nitrogen

M3

5

5

2804.4000.00

Oxygen

M3

5

5

2804.5000.00

Boron; tellurium

5

5

- Silicon:

2804.6100.00

.99 % of silicon

5

5

2804.6900.00

Hydrogen, rare gases and other non metals Other(Silicon)

5

5

2804.7000.00

Phosphorus

5

5

2804.8000.00

Arsenic

5

5

2804.9000.00

Selenium

5

5

28.05

Alkali or alkaline-earth metals; rare-earth metals... ; mercury

- Alkali metals:

2805.1100.00

Sodium

5

5

2805.1200.00

Calcium

5

5

2805.1900.00

Alkali or alkalineearth metals; rareearth Other (Alkali or alkalineear

5

5

2805.3000.00

Rareearth metals, scandium and yttrium, whether or not intermixed or
interalloyed

5

5

2805.4000.00

Mercury

5

5

II. - INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF
NON-METALS

28.06

Hydrogen chloride (hydrochloric acid); chlorosulphuric acid

2806.1000.00

Hydrogen chloride (hydrochloric acid)

5

5

2806.2000.00

Chlorosulphuric acid

5

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

28.07

Sulphuric acid; oleum

2807.0000.00

.

5

5

28.08

Nitric acid; sulphonitric acids

2808.0000.00

.

5

5

28.09

Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids

2809.1000.00

Diphosphorus pentaoxide

5

2809.2000.00

Phosphoric acid and polyphosphoric acids

5

5

28.10

Oxides of boron; boric acids

2810.0000.00

.

5

5

28.11

Other inorganic acids and other inorganic oxygen compounds of non-
metals

- Others inorganic acids:

2811.1100.00

Hydrogen fluoride (hydrofluoric acid)

5

5

2811.1900.00

Other inorganic acid and other inorganic Oxygen of nonmetals; Other
(Othe

5

5

- Others inorganic oxygen compounds of non-metals:

2811.2100.00

Carbon dioxide

5

5

2811.2200.00

Silicon dioxide

5

2811.2900.00

. Other (Other inorganic oxygen

5

5

III. - HALOGEN AND SULPHUR COMPOUNDS OF NON-METALS

28.12

Halides and halide oxides of non-metals

2812.1000.00

Chlorides and chloride oxides

5

5

2812.9000.00

Other Halides and halide oxides of nonmetals (excluding Chlorides and
chloride oxides

5

5

28.13

Sulphides of non-metals;commercial phosphorus trisulphide

2813.1000.00

Carbon disulphide

5

5

2813.9000.00

Sulphides of nonmetals; commercial phosphorus trisulphide; Other

5

5

IV. - INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF
METALS

28.14

Ammonia, anhydrous or in aqueous solution

2814.1000.00

Anhydrous ammonia

5

5

2814.2000.00

Ammonia in aqueous solution

5

5

28.15

Hydroxides and peroxides of sodium or potassium

- Sodium hydroxide (caustic soda):

2815.1100.00

Solid

5

5

2815.1200.00

In aqueous solution (soda lye or liquid soda)

5

5

2815.2000.00

Potassium hydroxide (caustic potash)

5

5

2815.3000.00

Peroxides of sodium or potassium

5

5

28.16

Hydroxide and peroxide of magnesium; oxides... of strontium or
barium

2816.1000.00

Hydroxide and peroxide of magnesium

5

5

2816.4000.00

Oxides, hydroxides and peroxides, of strontium or barium

5

5

28.17

Zinc oxide; zinc peroxide

2817.0000.00

.

5

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

28.18

Aluminium oxide (incl. artificial corundum); aluminium hydroxide

2818.1000.00

Artificial corundum, whether or not chemically defined

5

5

2818.2000.00

Aluminium oxide, other than artificial corundum

5

5

2818.3000.00

Aluminium hydroxide

5

5

28.19

Chromium oxides and hydroxides

2819.1000.00

Chromium trioxide

5

2819.9000.00

Other Chromium oxides and hydroxides

5

5

28.20

Manganese oxides

2820.1000.00

Manganese dioxide

5

5

2820.9000.00

.

5

5

28.21

Iron oxides and hydroxides; earth colours with >=70% iron(iii)oxide

2821.1000.00

Iron oxides and hydroxides

5

5

2821.2000.00

Earth colours

5

5

28.22

Cobalt oxides and hydroxides; commercial cobalt oxides

2822.0000.00

.

5

5

28.23

Titanium oxides

2823.0000.00

.

5

5

28.24

Lead oxides; red lead and orange lead

2824.1000.00

Lead monoxide (litharge, massicot)

5

5

2824.9000.00

Other lead oxides

5

5

28.25

Hydrazine...and inorganic salts; inorganic bases; metal oxides..., nes

2825.1000.00

Hydrazine and hydroxylamine and their inorganic salts

5

5

2825.2000.00

Lithium oxide and hydroxide

5

5

2825.3000.00

Vanadium oxides and hydroxides

5

5

2825.4000.00

Nickel oxides and hydroxides

5

5

2825.5000.00

Copper oxides and hydroxides

5

5

2825.6000.00

Germanium oxides and zirconium dioxide

5

5

2825.7000.00

Molybdenum oxides and hydroxides

5

5

2825.8000.00

Antimony oxides

5

5

2825.9000.00

.

5

5

V. - SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS

28.26

Fluorides; fluorosilicates... and other complex fluorine salts

- Fluorides:

2826.1200.00

Fluorides of aluminium

5

5

2826.1900.00

.

5

5

2826.3000.00

Sodium hexafluoroaluminate (synthetic cryolite)

5

2826.9000.00

.

5

5

28.27

Chlorides...etc; bromides...etc; iodides...etc, nes

2827.1000.00

Ammonium chloride

5

2827.2000.00

Calcium chloride

5

- Others chlorides:

2827.3100.00

chlorides of magnesium

5

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

28.27

Chlorides...etc; bromides...etc; iodides...etc, nes

2827.3200.00

chlorides of aluminium

5

5

2827.3500.00

chlorides of nickel

5

5

2827.3900.00

Other Cyanides and cyanide oxides (excluding cynides of sodium)

5

5

- Chloride oxides and chloride hydroxides:

2827.4100.00

Chloride oxides and chloride hydroxides of copper

5

5

2827.4900.00

Chloride oxides and chloride hydroxides of other elements excluding
Cooper

5

5

- Bromides and bromide oxides:

2827.5100.00

Bromides of sodium or of potassium

5

5

2827.5900.00

... Other(Bromides

5

5

2827.6000.00

Iodides and iodide oxides

5

28.28

Hypochlorites; commercial calcium hypochlorite; chlorites;
hypobromites

2828.1000.00

Commercial calcium hypochlorite and other calcium hypochlorites

5

5

2828.9010.00

Sodium hypochlorite (bleach) whether or not concentrated

20

5

2828.9090.00

.

5

5

28.29

Chlorates, perchlorates; bromates, perbromates; iodates and
periodates

- Chlorates:

2829.1100.00

Chlorates of sodium

5

5

2829.1900.00

Chlorates anderchlorates; bromates and Other(Chlorate

5

5

2829.9000.00

Other chlorates and perchlorates; bromates and ?perbromates

5

5

28.30

Sulphides; polysulphides

2830.1000.00

Sodium sulphides

5

5

2830.9000.00

Other Sulphides; polysulphides, whether or not chemically defined

5

5

28.31

Dithionites and sulphoxylates

2831.1000.00

Dithionites and sulphoxylates of sodium

5

5

2831.9000.00

. of sodium)

5

5

28.32

Sulphites; thiosulphates

2832.1000.00

Sodium sulphites

5

2832.2000.00

Other sulphites

5

5

2832.3000.00

Thiosulphates

5

5

28.33

Sulphates; alums; peroxosulphates (persulphates)

- Sodium sulphates:

2833.1100.00

Disodium sulphate

5

5

2833.1900.00

Other Sodium Sulphates

5

- Others sulphates:

2833.2100.00

Of magnesium

5

2833.2200.00

Of aluminium

5

5

15

2833.2400.00

Of nickel

5

5

2833.2500.00

Of copper

5

2833.2700.00

Of barium

5

5

2833.2900.00

.

5

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

28.33

Sulphates; alums; peroxosulphates (persulphates)

2833.3000.00

Alums

5

5

65

2833.4000.00

Peroxosulphates (persulphates)

5

5

28.34

Nitrites; nitrates

2834.1000.00

Nitrites

5

5

- Nitrates:

2834.2100.00

Nitrates of potassium

5

5

2834.2900.00

.35

5

5

28.35

Phosphinates, phosphonates, phosphates and polyphosphates

2835.1000.00

Phosphinates (hypophosphites) and phosphonates (phosphites)

5

5

- Phosphates:

2835.2200.00

Phosphates of mono or disodium

5

2835.2400.00

Phosphates of potassium

5

5

2835.2500.00

Calcium hydrogenorthophosphate ("dicalcium phosphate")

5

2835.2600.00

Other phosphates of calcium

5

5

2835.2900.00

Other Phosphates not specified or included

5

5

- Polyphosphates:

2835.3100.00

Sodium triphosphate (sodium tripolyphosphate)

5

5

2835.3900.00

. Other (Polyphosphates)

5

5

28.36

Carbonates; peroxocarbonates; commercial ammonium carbonate

2836.2000.00

Disodium carbonate

5

5

2836.3000.00

Sodium hydrogencarbonate (sodium bicarbonate)

5

2836.4000.00

Potassium carbonates

5

5

2836.5000.00

Calcium carbonate

5

2836.6000.00

Barium carbonate

5

5

- Others:

2836.9100.00

Lithium carbonates

5

5

2836.9200.00

Strontium carbonate

5

5

2836.9900.00

Other Carbonates not specified or included

5

5

28.37

Cyanides, cyanide oxides and complex cyanides

- Cyanides and cyanide oxides:

2837.1100.00

Cyanides and cyanide oxides of sodium

5

5

2837.1900.00

.37

5

5

2837.2000.00

Complex cyanides

5

5

28.39

Silicates; commercial alkali metal silicates

- Of sodium:

2839.1100.00

Sodium metasilicates

5

5

2839.1900.00

.39

5

5

2839.9000.00

.39

5

28.40

Borates; peroxoborates (perborates)

- Disodium tetraborate (refined borax):

2840.1100.00

Anhydrous Disodium tetraborate (refined borax)

5

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

28.40

Borates; peroxoborates (perborates)

2840.1900.00

Disodium tetraborate (non anhudrous)

5

5

2840.2000.00

Other borates

5

5

2840.3000.00

Peroxoborates (perborates)

5

5

28.41

Salts of oxometallic or peroxometallic acids

2841.3000.00

Sodium dichromate

5

5

2841.5000.00

Other chromates and dichromates; peroxochromates

5

5

2841.6100.00

Potassium permanganate

5

5

2841.6900.00

. Other(Manganites, manganat

5

5

2841.7000.00

Molybdates

5

5

2841.8000.00

Tungstates (wolframates)

5

5

2841.9000.00

Salts ooxometallic or peroxometallic Other

5

5

28.42

Other salts of inorganic acids or peroxoacids, excluding azides

2842.1000.00

Double or complex silicates, including aluminosilicates

5

2842.9000.00

.42

5

5

VI. - MISCELLANEOUS

28.43

Colloidal precious metals; their compounds and amalgams

2843.1000.00

Colloidal precious metals

5

5

- Silver compounds:

2843.2100.00

Silver nitrate

5

5

2843.2900.00

Other Silver compounds excluding Silver nitrate

5

5

2843.3000.00

Gold compounds

5

5

2843.9000.00

amalgams

5

5

28.44

Radioactive chemical elements/isotopes and their compounds, etc

2844.1000.00

Natural uranium and compounds, alloys, dispersions, ceramic products
containing uranium

5

5

2844.2000.00

.. enriched in U 235,

5

5

2844.3000.00

.. enriched in U 235, thorium/compounds.

5

5

2844.4000.00

.10, 2844.20 or 2844.30; alloys..

5

2844.5000.00

Spent (irradiated) fuel elements (cartridges) of nuclear reactors

5

5

28.45

Isotopes (excl. radioactive); their inorganic or organic compounds

2845.1000.00

Heavy water (deuterium oxide)

5

5

2845.9000.00

.44; Other....

5

5

28.46

Compounds, inorganic or organic, of rare-earth metals of yttrium, etc

2846.1000.00

Cerium compounds

5

5

2846.9000.00

...

5

5

28.47

Hydrogen peroxide

2847.0000.00

.

5

5

28.48

Phosphides (excluding ferrophosphorus)

2848.0000.00

.

5

5

28.49

Carbides

2849.1000.00

Carbides of calcium

5

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

28.49

Carbides

2849.2000.00

Carbides of silicon

5

5

2849.9000.00

.49

5

5

28.50

Hydrides, nitrides, azides, silicides and borides

2850.0000.00

.49

5

5

28.52

Other

2852.1000.00

Inorganic or organic compounds of mercury Chemically defined

5

5

2852.9000.00

Inorganic or organic compounds of mercury Not Chemically defined

5

5

28.53

Other

2853.0000.00

Other inorganic compounds(including conductive water);
liquid/compressed air; amalgams

5

5