The table below lists the 5 tariff lines under HS 28539040. 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 |
|---|---|---|---|---|---|---|---|---|
| 2853904010 | Aluminium phosphide, zinc phosphide | 5.5% | - | 0% | 13% | 17.5% | More | |
| 2853904020 | Aluminium phosphide, zinc phosphide | 5.5% | 3% | 0% | 13% | 17.5% | More | |
| 2853904050 | Gallium phosphide, zinc germanium phosphide | 5.5% | - | 0% | 13% | 17.5% | More | |
| 2853904051 | InP | 5.5% | - | 0% | 13% | 17.5% | More | |
| 2853904090 | Other phosphides, whether or not chemieally defined, excluding ferrophosphorus | 5.5% | - | 0% | 13% | 17.5% | More |