Chapter 28 — Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

Nepal Customs Tariff 2026/27 import duty rates and 183 HS code lines for Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes (Section VI — Products of the chemical or allied industries). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.

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28.01 — Fluorine, chlorine, bromine and iodine

HS code	Description	Unit	General duty	SAARC duty
2801.10.00	Chlorine	kg	5%	5%
2801.20.00	Iodine	kg	5%	5%
2801.30.00	Fluorine; bromine	kg	5%	5%

28.02 — Sulphur, sublimed or precipitated; colloidal sulphur

HS code	Description	Unit	General duty	SAARC duty
2802.00.00	Sulphur, sublimed or precipitated; colloidal sulphur.	kg	5%	5%

28.03 — Carbon (carbon blacks and other forms of carbon not elswehere specified or included)

HS code	Description	Unit	General duty	SAARC duty
2803.00.00	Carbon (carbon blacks and other forms of carbon not elswehere specified or included).	kg	5%	5%

28.04 — Hydrogen, rare gases and other non-metals

HS code	Description	Unit	General duty	SAARC duty
2804.10.00	Hydrogen	kg/m3	5%	5%
2804.21.00	Argon	kg/m3	5%	5%
2804.29.00	Rare gases — Other	kg/m3	5%	5%
2804.30.00	Nitrogen	kg/m3	5%	5%
2804.40.10	Medical Grade	kg/m3	5%	5%
2804.40.90	Oxygen — Other	kg/m3	5%	5%
2804.50.00	Boron; tellurium	kg	5%	5%
2804.61.00	Containing by weight not less than 99.99% of silicon	kg	5%	5%
2804.69.00	Silicon — Other	kg	5%	5%
2804.70.00	Phosphorus	kg	5%	5%
2804.80.00	Arsenic	kg	5%	5%
2804.90.00	Selenium	kg	5%	5%

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

HS code	Description	Unit	General duty	SAARC duty
2805.11.00	Sodium	kg	5%	5%
2805.12.00	Calcium	kg	5%	5%
2805.19.00	Alkali or alkaline-earth metals — Other	kg	5%	5%
2805.30.00	Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed	kg	5%	5%
2805.40.00	Mercury	kg	5%	5%

28.06 — Hydrogen chloride (hydrochloric acid); chlorosulphuric acid

HS code	Description	Unit	General duty	SAARC duty
2806.10.00	Hydrogen chloride (hydrochloric acid)	kg	10%	7.25%
2806.20.00	Chlorosulphuric acid	kg	10%	6%

28.07 — Sulphuric acid; oleum

HS code	Description	Unit	General duty	SAARC duty
2807.00.00	Sulphuric acid; oleum.	kg	10%	7.25%

28.08 — Nitric acid; sulphonitric acids

HS code	Description	Unit	General duty	SAARC duty
2808.00.00	Nitric acid; sulphonitric acids.	kg	10%	6%

28.09 — Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined

HS code	Description	Unit	General duty	SAARC duty
2809.10.00	Diphosphorous pentaoxide	kg	10%	6%
2809.20.00	Phosphoric acid and polyphosphoric acids	kg	10%	6%

28.10 — Oxides of boron; boric acids

HS code	Description	Unit	General duty	SAARC duty
2810.00.00	Oxides of boron; boric acids	kg	10%	6%

28.11 — Other inorganic acids and other inorganic oxygen compounds of non-metals

HS code	Description	Unit	General duty	SAARC duty
2811.11.00	Hydrogen fluoride (hydrofluoric acid)	kg	10%	7.25%
2811.12.00	Hydrogen cyanide (hydrocyanic acid)	kg	10%	7.25%
2811.19.00	Other inorganic acids — Other	kg	10%	7.25%
2811.21.10	For refrigerant (R-744)	kg	10%	7.25%
2811.21.90	Carbon dioxide — Other	kg	10%	7.25%
2811.22.00	Silicon dioxide	kg	10%	7.25%
2811.29.00	Other inorganic oxygen compounds of non-metals — Other	kg	10%	7.25%

28.12 — Halides and halide oxides of non-metals

HS code	Description	Unit	General duty	SAARC duty
2812.11.00	Carbonyl dichloride (phosgene)	kg	5%	5%
2812.12.00	Phosphorus oxychloride	kg	5%	5%
2812.13.00	Phosphorus trichloride	kg	5%	5%
2812.14.00	Phosphorus pentachloride	kg	5%	5%
2812.15.00	Sulphur monochloride	kg	5%	5%
2812.16.00	Sulphur dichloride	kg	5%	5%
2812.17.00	Thionyl chloride	kg	5%	5%
2812.19.00	Chlorides and chloride oxides — Other	kg	5%	5%
2812.90.00	Other	kg	5%	5%

28.13 —

HS code	Description	Unit	General duty	SAARC duty
2813.10.00	Carbon disulphide	kg	5%	5%
2813.90.00	Other	kg	5%	5%

28.14 —

HS code	Description	Unit	General duty	SAARC duty
2814.10.10	For refrigerant	kg	10%	6%
2814.10.90	Anhydrous ammonia — Other	kg	10%	6%
2814.20.00	Ammonia in aqueous solution	kg	10%	6%

28.15 — Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium

HS code	Description	Unit	General duty	SAARC duty
2815.11.00	Solid	kg	5%	5%
2815.12.00	In aqueous solution (soda lye or liquid soda)	kg	5%	5%
2815.20.00	Potassium hydroxide (caustic potash)	kg	5%	5%
2815.30.00	Peroxides of sodium or potassium	kg	5%	5%

28.16 — Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium

HS code	Description	Unit	General duty	SAARC duty
2816.10.00	Hydroxide and peroxide of magnesium	kg	5%	5%
2816.40.00	Oxides, hydroxides and peroxides, of strontium or barium	kg	5%	5%

28.17 — Zinc oxide; zinc peroxide

HS code	Description	Unit	General duty	SAARC duty
2817.00.00	Zinc oxide; zinc peroxide.	kg	5%	5%

28.18 — Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide

HS code	Description	Unit	General duty	SAARC duty
2818.10.00	Artificial corundum, whether or not chemically defined	kg	5%	5%
2818.20.00	Aluminium oxide, other than artificial corundum	kg	5%	5%
2818.30.00	Aluminium hydroxide	kg	5%	5%

28.19 — Chromium oxides and hydroxides

HS code	Description	Unit	General duty	SAARC duty
2819.10.00	Chromium trioxide	kg	5%	5%
2819.90.00	Other	kg	5%	5%

28.20 — Manganese oxides

HS code	Description	Unit	General duty	SAARC duty
2820.10.00	Manganese dioxide	kg	5%	5%
2820.90.00	Other	kg	5%	5%

28.21 — Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3

HS code	Description	Unit	General duty	SAARC duty
2821.10.00	Iron oxides and hydroxides	kg	10%	7.25%
2821.20.00	Earth colours	kg	10%	7.25%

28.22 — Cobalt oxides and hydroxides; commercial cobalt oxides

HS code	Description	Unit	General duty	SAARC duty
2822.00.00	Cobalt oxides and hydroxides; commercial cobalt oxides.	kg	10%	6%

28.23 — Titanium oxides

HS code	Description	Unit	General duty	SAARC duty
2823.00.00	Titanium oxides.	kg	15%	7.25%

28.24 — Lead oxides; red lead and orange lead

HS code	Description	Unit	General duty	SAARC duty
2824.10.00	Lead monoxide (litharge, massicot)	kg	5%	5%
2824.90.00	Other	kg	5%	5%

28.25 — Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides

HS code	Description	Unit	General duty	SAARC duty
2825.10.00	Hydrazine and hydroxylamine and their inorganic salts	kg	5%	5%
2825.20.00	Lithium oxide and hydroxide	kg	5%	5%
2825.30.00	Vanadium oxides and hydroxides	kg	5%	5%
2825.40.00	Nickel oxides and hydroxides	kg	5%	5%
2825.50.00	Copper oxides and hydroxides	kg	5%	5%
2825.60.00	Germanium oxides and zirconium dioxide	kg	5%	5%
2825.70.00	Molybdenum oxides and hydroxides	kg	5%	5%
2825.80.00	Antimony oxides	kg	5%	5%
2825.90.00	Other	kg	5%	5%

28.26 — Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts

HS code	Description	Unit	General duty	SAARC duty
2826.12.00	Of aluminium	kg	5%	5%
2826.19.00	Fluorides — Other	kg	5%	5%
2826.30.00	Sodium hexafluoroaluminate (synthetic cryolite)	kg	5%	5%
2826.90.00	Other	kg	5%	5%

28.27 — Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides

HS code	Description	Unit	General duty	SAARC duty
2827.10.00	Ammonium chloride	kg	5%	5%
2827.20.00	Calcium chloride	kg	5%	5%
2827.31.00	Of magnesium	kg	5%	5%
2827.32.00	Of aluminium	kg	5%	5%
2827.35.00	Of nickel	kg	5%	5%
2827.39.00	Other chlorides — Other	kg	5%	5%
2827.41.00	Of copper	kg	5%	5%
2827.49.00	Chloride oxides and chloride hydroxides — Other	kg	5%	5%
2827.51.00	Bromides of sodium or of potassium	kg	5%	5%
2827.59.00	Bromides and bromide oxides — Other	kg	5%	5%
2827.60.00	Iodides and iodide oxides	kg	5%	5%

28.28 — Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites

HS code	Description	Unit	General duty	SAARC duty
2828.10.00	Commercial calcium hypochlorite and other calcium hypochlorites	kg	10%	7.25%
2828.90.00	Other	kg	10%	7.25%

28.29 — Chlorates and perchlorates; bromates and perbromates; iodates and periodates

HS code	Description	Unit	General duty	SAARC duty
2829.11.00	Of sodium	kg	5%	5%
2829.19.00	Chlorates — Other	kg	5%	5%
2829.90.00	Other	kg	5%	5%

28.30 — Sulphides; polysulphides, whether or not chemically defined

HS code	Description	Unit	General duty	SAARC duty
2830.10.00	Sodium sulphides	kg	10%	6%
2830.90.00	Other	kg	10%	6%

28.31 —

HS code	Description	Unit	General duty	SAARC duty
2831.10.00	Of sodium	kg	10%	6%
2831.90.00	Other	kg	10%	6%

28.32 — Sulphites; thiosulphates

HS code	Description	Unit	General duty	SAARC duty
2832.10.00	Sodium sulphites	kg	10%	6%
2832.20.00	Other sulphites	kg	10%	6%
2832.30.00	Thiosulphates	kg	10%	6%

28.33 — Sulphates; alums; peroxosulphates (persulphates)

HS code	Description	Unit	General duty	SAARC duty
2833.11.00	Disodium sulphate	kg	15%	7.25%
2833.19.00	Sodium sulphates — Other	kg	15%	7.25%
2833.21.00	Of magnesium	kg	15%	7.25%
2833.22.00	Of aluminium	kg	15%	7.25%
2833.24.00	Of nickel	kg	15%	7.25%
2833.25.00	Of copper	kg	15%	7.25%
2833.27.00	Of barium	kg	15%	7.25%
2833.29.00	Other sulphates — Other	kg	15%	7.25%
2833.30.00	Alums	kg	15%	7.25%
2833.40.00	Peroxosulphates (persulphates)	kg	15%	7.25%

28.34 — Nitrites; nitrates

HS code	Description	Unit	General duty	SAARC duty
2834.10.00	Nitrites	kg	10%	6%
2834.21.00	Of potassium	kg	10%	6%
2834.29.00	Nitrates — Other	kg	10%	6%

28.35 — Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined

HS code	Description	Unit	General duty	SAARC duty
2835.10.00	Phosphinates (hypophosphites) and phosphonates (phosphites)	kg	10%	6%
2835.22.00	Of mono- or disodium	kg	10%	6%
2835.24.00	Of potassium	kg	10%	6%
2835.25.00	Calcium hydrogenorthophosphate (dicalcium phosphate)	kg	10%	6%
2835.26.00	Phosphates — Other phosphates of calcium	kg	10%	6%
2835.29.00	Phosphates — Other	kg	10%	6%
2835.31.00	Sodium triphosphate (sodium tripolyphosphate)	kg	10%	6%
2835.39.00	Polyphosphates — Other	kg	10%	6%

28.36 — Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate

HS code	Description	Unit	General duty	SAARC duty
2836.20.00	Disodium carbonate	kg	5%	5%
2836.30.00	Sodium hydrogencarbonate (sodium bicarbonate)	kg	5%	5%
2836.40.00	Potassium carbonates	kg	5%	5%
2836.50.00	Calcium carbonate	kg	5%	5%
2836.60.00	Barium carbonate	kg	5%	5%
2836.91.00	Lithium carbonates	kg	5%	5%
2836.92.00	Strontium carbonate	kg	5%	5%
2836.99.00	Other	kg	5%	5%

28.37 — Cyanides, cyanide oxides and complex cyanides

HS code	Description	Unit	General duty	SAARC duty
2837.11.00	Of sodium	kg	10%	6%
2837.19.00	Cyanides and cyanide oxides — Other	kg	10%	6%
2837.20.00	Complex cyanides	kg	10%	6%

28.39 — Silicates; commercial alkali metal silicates

HS code	Description	Unit	General duty	SAARC duty
2839.11.00	Sodium metasilicates	kg	10%	7.25%
2839.19.00	Of Sodium — Other	kg	10%	7.25%
2839.90.00	Other	kg	10%	7.25%

28.40 — Borates; peroxoborates (perborates)

HS code	Description	Unit	General duty	SAARC duty
2840.11.00	Anhydrous	kg	5%	5%
2840.19.00	Disodium tetraborate (refined borax) — Other	kg	5%	5%
2840.20.00	Other borates	kg	5%	5%
2840.30.00	Peroxoborates (perborates)	kg	5%	5%

28.41 — Salts of oxometallic or peroxometallic acids

HS code	Description	Unit	General duty	SAARC duty
2841.30.00	Sodium dichromate	kg	5%	5%
2841.50.00	Other chromates and dichromates; peroxochromates	kg	5%	5%
2841.61.00	Potassium permanganate	kg	5%	5%
2841.69.00	Manganites, manganates and permanganates — Other	kg	5%	5%
2841.70.00	Molybdates	kg	5%	5%
2841.80.00	Tungstates (wolframates)	kg	5%	5%
2841.90.00	Other	kg	5%	5%

28.42 — Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides

HS code	Description	Unit	General duty	SAARC duty
2842.10.00	Double or complex silicates, including aluminosilicates whether or not chemically defined	kg	5%	5%
2842.90.00	Other	kg	5%	5%

28.43 — Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals

HS code	Description	Unit	General duty	SAARC duty
2843.10.00	Colloidal precious metals	kg	10%	6%
2843.21.00	Silver nitrate	kg	10%	6%
2843.29.00	Silver compounds — Other	kg	10%	6%
2843.30.00	Gold compounds	kg	10%	6%
2843.90.00	Other compounds; amalgams	kg	10%	6%

28.44 — Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products

HS code	Description	Unit	General duty	SAARC duty
2844.10.00	Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds	kg	5%	5%
2844.20.00	Uranium enriched in U235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U235, plutonium or compounds of these products	kg	5%	5%
2844.30.00	Uranium depleted in U235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U235, thorium or compounds of these products	kg	5%	5%
2844.41.00	Tritium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing tritium or its compounds	kg	5%	5%
2844.42.00	Actinium-225, actinium-227, californium-253, curium-240, curium241, curium-242, curium-243, curium-244, einsteinium-253, einsteinium-254, gadolinium-148, polonium-208, polonium-209, polonium-210, radium-223, uranium-230 or uranium-232, and their compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or compounds	kg	5%	5%
2844.43.00	Radioactive elements and isotopes and compounds other than those of Sub-heading 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cerments), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues — Other radioactive elements and isotopes and compounds; other alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds	kg	5%	5%
2844.44.00	Radioactive residues.	kg	5%	5%
2844.50.00	Spent (irradiated) fuel elements (cartridges) of nuclear reactors	kg	5%	5%

28.45 — Isotopes other than those of Heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined

HS code	Description	Unit	General duty	SAARC duty
2845.10.00	Heavy water (deuterium oxide)	kg	10%	6%
2845.20.00	Boron enriched in boron-10 and its compounds	kg	10%	6%
2845.30.00	Lithium enriched in lithium-6 and its compounds	kg	10%	6%
2845.40.00	Helium-3	kg	10%	6%
2845.90.00	Other	kg	10%	6%

28.46 — Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals

HS code	Description	Unit	General duty	SAARC duty
2846.10.00	Cerium compounds	kg	10%	6%
2846.90.00	Other	kg	10%	6%

28.47 — Hydrogen peroxide, whether or not solidified with urea

HS code	Description	Unit	General duty	SAARC duty
2847.00.00	Hydrogen peroxide, whether or not solidified with urea.	kg	5%	5%

28.49 — Carbides, whether or not chemically defined

HS code	Description	Unit	General duty	SAARC duty
2849.10.00	Of calcium	kg	10%	6%
2849.20.00	Of silicon	kg	10%	6%
2849.90.00	Other	kg	10%	6%

28.50 — Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of Heading 28.49

HS code	Description	Unit	General duty	SAARC duty
2850.00.00	Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of Heading 28.49.	kg	10%	6%

28.52 — Inorganic and organic compounds of mercury, whether or not chemically defined, excluding amalgams

HS code	Description	Unit	General duty	SAARC duty
2852.10.00	Chemically defined	kg	10%	6%
2852.90.00	Other	kg	10%	6%

28.53 — Phosphides, whether or not chemically defined, excluding ferrophosphorus; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals

HS code	Description	Unit	General duty	SAARC duty
2853.10.00	Cyanogen chloride (chlorcyan)	kg	30%	11.25%
2853.90.00	Other	kg	30%	11.25%

Chapter 28 legal notes

Notes. 1.- Except where the context otherwise requires, the headings of this Chapter apply only to : (a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities; (b) The products mentioned in (a) above dissolved in water; (c) The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; (d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport; (e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use. 2.- In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 28.31), carbonates and peroxocarbonates of inorganic bases (heading 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading 28.42), organic products included in heading 28.43 to 28.46 and 28.52 and carbides (heading 28.49), only the following compounds of carbon are to be classified in this Chapter : (a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 28.11); (b) Halide oxides of carbon (heading 28.12); (c) Carbon disulphide (heading 28.13); (d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathio- cyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 28.42); (e) Hydrogen peroxide, solidified with urea (heading 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 28.53) other than calcium cyanamide, whether or not pure (Chapter 31). 3.- Subject to the provisions of Note 1 to Section VI, this Chapter does not cover : (a) Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V; (b) Organo-inorganic compounds other than those mentioned in Note 2 above; (c) Products mentioned in Note 2, 3, 4 or 5 to Chapter 31; (d) Inorganic products of a kind used as luminophores, of heading 32.06; glass frit and other glass in the form of powder, granules or flakes, of heading 32.07; (e) Artificial graphite (heading 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals, of heading 38.24; (f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71; (g) The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or (h) Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 90.01). 4.- Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to be classified in heading 28.11. 5.- Headings 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts. Except where the context otherwise requires, double or complex salts are to be classified in heading 28.42. 6.- Heading 28.44 applies only to : (a) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than84; (b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together; (c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together; (d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 μCi/g); (e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors; (f) Radioactive residues whether or not usable. The term “isotopes”, for the purposes of this Note and of the wording of headings 28.44 and 28.45, refers to : - individual nuclides, excluding, however, those existing in nature in the monoisotopic state; - mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified. 7.- Heading 28.53 includes copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus. 8.- Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading 38.18. Subheading Note. 1.- For the purposes of subheading 2852.10, the expression “chemically defined” means all organic or inorganic compounds of mercury meeting the requirements of paragraphs (a) to (e) of Note 1 to Chapter 28 or paragraphs (a) to (h) of Note 1 to Chapter 29. I. - CHEMICAL ELEMENTS

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