# HS code 2805.40: Mercury

> HS code 2805.40 covers mercury. It sits in heading 28.05 (alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury) in chapter 28 (inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes). Other goods of heading 28.05 are classified under 2805.11 (alkali or alkaline-earth metals, sodium), 2805.12 (alkali or alkaline-earth metals, calcium), 2805.19 (alkali or alkaline-earth metals, other) and 2805.30 (rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed).

Source: https://staging.border.bot/hs-codes/280540
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 28](https://staging.border.bot/hs-codes/28) / [28.05](https://staging.border.bot/hs-codes/2805) / [2805.40](https://staging.border.bot/hs-codes/280540)

## Key facts

- HS code: 2805.40
- Covers: Mercury
- Heading: [28.05: Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury](https://staging.border.bot/hs-codes/2805)
- Chapter: [28: Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes](https://staging.border.bot/hs-codes/28)
- Edition: HS2022
- Duty rates: [Set by each country’s tariff](https://staging.border.bot/countries)

## What this code covers

HS code 2805.40 covers mercury.

The legal text of the subheading is “Mercury”, in HS2022.

## What it doesn’t cover

Other goods of heading 28.05 are classified under 2805.11 (alkali or alkaline-earth metals, sodium), 2805.12 (alkali or alkaline-earth metals, calcium), 2805.19 (alkali or alkaline-earth metals, other) and 2805.30 (rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed).

- [2805.11](https://staging.border.bot/hs-codes/280511) Alkali or alkaline-earth metals: Sodium
- [2805.12](https://staging.border.bot/hs-codes/280512) Alkali or alkaline-earth metals: Calcium
- [2805.19](https://staging.border.bot/hs-codes/280519) Alkali or alkaline-earth metals: Other
- [2805.30](https://staging.border.bot/hs-codes/280530) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed

## How it is structured

2805.40 is a six-digit subheading. Its first two digits, 28, are the chapter; the first four, 2805, are heading 28.05; the last two, 40, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 28: Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
- Heading 28.05: Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury
- Subheading 2805.40: Mercury

## In other countries

No national tariff lines under 2805.40 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 2805.40 at six digits and add their own digits after it.

- Previous subheading: [2805.30](https://staging.border.bot/hs-codes/280530) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed
- Next subheading: [2806.10](https://staging.border.bot/hs-codes/280610) Hydrogen chloride (hydrochloric acid)

## Frequently asked questions

### What does HS code 2805.40 cover?

HS code 2805.40 covers mercury.

### Which heading and chapter is HS code 2805.40 in?

HS code 2805.40 is in heading 28.05 (alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury) in chapter 28 (inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes).

### Where are goods of heading 28.05 classified when 2805.40 doesn’t fit?

Other goods of heading 28.05 are classified under 2805.11 (alkali or alkaline-earth metals, sodium), 2805.12 (alkali or alkaline-earth metals, calcium), 2805.19 (alkali or alkaline-earth metals, other) and 2805.30 (rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed).

## Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://staging.border.bot/hs-codes/280540.json