The table below lists the 2 tariff lines under HS 28053019. 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 |
|---|---|---|---|---|---|---|---|---|
| 2805301910 | Samarium, gadolinium, lutetium | 5% | 0% | 0% | 13% | 17.5% | More | |
| 2805301990 | Other rare earth metals | 5% | 0% | 0% | 13% | 17.5% | More |