The table below lists the 3 tariff lines under HS 28045000. For each code you can see the MFN rate, temporary rate, consumption tax rate, VAT rate and the US and Canada additional tariffs, plus a link to the full record with FTA and RCEP preferential rates. Rates are reference figures for 2026.
| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 2804500001 | Tellurium | 5% | 0% | 0% | 13% | 37.5% | More | |
| 2804500030 | Boron and its alloys with particles<500 μ m (content ≥ 97%, regardless of spherical, ellipsoidal, atomized, flaky, or ground metal fuels); Boron slurry formed by dissolving boron in solvent (energy density>40MJ/kg) | 5% | - | 0% | 13% | 37.5% | More | |
| 2804500090 | Other boron | 5% | - | 0% | 13% | 37.5% | More |