EU Combined Nomenclature · CN code · HS 2501.00
Salt
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export controlSanctions regime: Crimea and Sevastopol | Ukraine | Regulation 0692/14 | 25 February 2025 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 26 January 2026 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 26 April 2026 |
| Export controlSanctions regime: Non-government-controlled areas of Ukraine | Ukraine | Regulation 0263/22 | 25 August 2022 |
| Export control - Waste | All third countries | Regulation 1157/24 | 21 May 2026 |
TARIC data as of 31 October 2026
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria 20% 
Belgium 6% reduced rate 
Bulgaria 20% 
Croatia 25% 
Cyprus 19% 
Czechia 12% reduced rate 
Denmark 25% 
Estonia 24% 
Finland 25.5% 
France 10% reduced rate 
Germany 7% reduced rate 
Greece 13% reduced rate 
Hungary 27% 
Ireland 23% 
Italy 22% 
Latvia 21% 
Lithuania 21% 
Luxembourg 17% 
Malta 18% 
Netherlands 9% reduced rate 
Poland 23% 
Portugal 23% 
Romania 11% reduced rate 
Slovakia 23% 
Slovenia 22% 
Spain 21% 
Sweden 25% TEDB · 31 October 2026
Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj)).
| Country | Value | Share | Change |
|---|---|---|---|
 United Kingdom | €67.5m | 22.5% | +8.9% |
 Egypt | €62.1m | 20.7% | +59.7% |
 Tunisia | €49.3m | 16.4% | +43.6% |
 Türkiye | €23.3m | 7.7% | +15% |
 United States | €19.7m | 6.5% | -32.1% |
 China | €12.4m | 4.1% | +96.1% |
 Pakistan | €11.5m | 3.8% | -5.1% |
 Bosnia & Herzegovina | €8.6m | 2.8% | +1.9% |
UK Free Third-country duty 6 tariff lines Türkiye Free Third-country duty 6 tariff lines · 4× specific or compound duty USA Free General (MFN) 1 tariff line 
Canada Free – 2.5% General (MFN) 2 tariff lines · average 1.3% 
Mexico Free General (MFN) 2 tariff lines 
Brazil 3.6% General (MFN) 4 tariff lines 
Argentina 3.6% General (MFN) 5 tariff lines 
Peru Free – 6% General (MFN) 6 tariff lines · average 4% 
New Zealand Free General (MFN) 11 tariff lines 
Japan Free General (MFN) 2 tariff lines · 1× specific or compound duty 
Taiwan Free – 1% General (MFN) 3 tariff lines · average 0.7% 
GCC 5% General (MFN) 28 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 4 tariff lines 
North Macedonia Free General (MFN) 5 tariff lines 
Nigeria 5% – 10% General (MFN) 4 tariff lines · average 7.5% Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The tariff classification of bagged saline from Australia.
The classification and country of origin of spices from the Philippines.
Salt and pepper sachets Salt and pepper twin pack, each in a sachet (one for salt and one for pepper) for use by airline passengers to season their dishes. The twin pack is always presented together. Weight about 1.05 grams in total. Packaged in paper.
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
Provided that the conditions laid down by the competent authorities are met, this subheading includes salt, whether or not denatured, intended for the manufacture of hydrochloric acid, chlorine, calcium chloride, sodium nitrate, sodium hypochlorite, sodium sulphates, sodium carbonates, sodium hydroxide, sodium chlorate, sodium perchlorate and metallic sodium.
Note 1
Flotation is intended to separate the rich element of a mineral substance from the gangue by enabling it to collect at the surface of the water in which it has been immersed, while the gangue deposits at the bottom.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | For chemical transformation (separation of Na from Cl) for the manufacture of other products | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | For chemical transformation (separation of Na from Cl) for the manufacture of other products | Free | — |
CN code 2501 00 31 is a line of the EU Combined Nomenclature under HS subheading 2501.00 (salt (including table salt and denatured salt) and pure sodium chloride…).
The third-country duty is free, and quantities are declared in —.
Imports of salt (HS 2501.00) into the EU came to €300.5m between September 2025 and August 2026 (up 13% on the year before); United Kingdom supplied 23%, followed by Egypt.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is 0%–2.5%, the Mexico duty is free, the Brazil duty is 3.6%, the Argentina duty is 3.6%, the Peru duty is 0%–6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 0%–1%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%–10%.
EU member states imported goods of subheading 2501.00 worth US$1.4bn in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$59m.
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
For subheading 2501.00 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$59m), followed by Tunisia.
Everyday names, not part of the legal text.