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HS Code 2805.40 : Mercury

The 6-digit Harmonized System (HS) code for mercury is 2805.40. Under the 2026 Tunisia (Douane), the representative MFN general duty rate is 0% [Douane Tunisienne].

Chapter

Ch 28

Heading

2805

Subheading

2805.40

TN MFN Duty

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 28

Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury

Heading 2805

2805

Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury

Subheading .40

.40

Mercury

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Tunisia (Douane Tunisienne Tariff 2026)

2805.40

Representative General Duty

Verified July 2026 · Douane Tunisienne

MODULE 5: TUNISIA IMPORT DUTY & 19% VAT (TVA) BREAKDOWN

Base Customs Duty

MFN Rate [Douane Tunisienne]

Import VAT / Tax Rate

19% VAT (TVA)

Local Tax Rate

De Minimis Threshold

TND threshold

Customs Exemption Limit

Notice: Tunisia customs entry, tariff classification, MFN duty rates, and 19% VAT (TVA) are governed by Douane Tunisienne. Always verify declarable lines with Douane Tunisienne prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2805.40

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 2805.40.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status

0% Additional Duty (Exempt)

Section 232 Steel/Aluminum Status

Exempt (Non-Metal Commodity)

EU CBAM Carbon Alert

EU CBAM Covered Sector

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
P	United States-Mexico-Canada Agreement (USMCA)	Free	Must meet USMCA Regional Value Content (RVC) or tariff shift rules.
KR	U.S.-Korea Free Trade Agreement (KORUS)	Free	Direct shipment from South Korea with KORUS Certificate of Origin.
AU	U.S.-Australia Free Trade Agreement	Free	Wholly obtained or tariff shift rule under US-Australia FTA.
A / D	GSP / African Growth & Opportunity Act (AGOA)	Free	35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Mercury

MODULE 11: Douane Tunisienne Advance Ruling System

Legally binding advance tariff rulings issued by Douane Tunisienne for HS 2805.40.

Query official Customs portal:

Search Official Customs Portal for 2805.40 →

Tunisia Declarable Tariff Schedule (2805.40)

National line-level (8/10-digit) detail for Tunisia (Douane): coverage in progress.

Universal 6-digit WCO backbone applied rate: 0%. Confirm the full national commodity code at the official source (Douane Tunisienne).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
2805.11	Subheading under Heading 2805	Compare Subheading 2805.11 →
2805.12	Subheading under Heading 2805	Compare Subheading 2805.12 →
2805.19	Subheading under Heading 2805	Compare Subheading 2805.19 →
2805.30	Subheading under Heading 2805	Compare Subheading 2805.30 →

Official Primary Sources & Authority References

USITC HTS Chapter 28 Tariff Schedule (2026) ↗

Official U.S. 10-digit tariff lines and general duty rates for Mercury.

CBP CROSS Ruling Database (2805.40) ↗

Binding customs classification precedents for Heading 2805.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Mercury?

Under WCO Harmonized System 2022 and United States (USITC HTS), Mercury is classified under HS 2805.40 (Heading 2805, Chapter 28). The representative TN MFN general duty rate is 0%.

How is HS 2805.40 distinguished within Heading 2805 (Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury)?

Heading 2805 covers Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury. Subheading 2805.40 specifically isolates Mercury. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2805.

What are the primary candidate subheadings related to HS 2805.40?

Related subheadings under Heading 2805 include 2805.11, 2805.12, 2805.19, 2805.30. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Mercury?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 2805.40 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Mercury?

Commercial shipments of Mercury with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 2805.40?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What import VAT or sales tax applies to HS 2805.40 in Tunisia?

Commercial imports of Mercury under HS 2805.40 into Tunisia are subject to 19% VAT (TVA), assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in Tunisia?

The customs de minimis threshold for import shipments into Tunisia is TND threshold. Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in Tunisia?

Customs declarations, import duty assessments, and Douane Tunisienne Advance Ruling System for HS 2805.40 are administered by Douane Tunisienne.

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