2501 00 99 · Other
This subheading includes undenatured salt used as a de-icing agent in winter and salt used as animal feed (for example, salt-lick).
EU Combined Nomenclature · CN code · HS 2501.00
2501 00 99
2501 00 99: Salt (including table salt and denatured salt) and pure: other
Salt
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 2501 00 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water:
- Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents:
- Other:
- Other:
- 2501 00 99 Other
What you pay
Importing into EU
Customs duty 2,6 €/1000 kg/net standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 5 VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes → Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 6
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- Regulation 0285/18
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- Regulation 1157/24
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
- Import control
- Applies to goods from
- Belarus, Ukraine
- Legal act
- Regulation 0765/06, Regulation 0692/14
- Documents
- Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
- Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
- Y770 The prohibitions defined in article 1ra.1 of Council Regulation (EU) No 765/2006 do not apply (see contractual exemptions in article 1ra.9e)
- L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
- Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
- Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- N954 Movement certificate EUR.1
- Import controlImport control on REACH
- Applies to goods from
- all countries
- Legal act
- Regulation 1907/06
- Documents
- Y106 Compliance with the REACH restrictions defined in Column 2 of Annex XVII of Regulation (EC) No 1907/2006
- Y110 Exemption from REACH restrictions by virtue of Article 67(1) and 67(2) of Regulation (EC) No 1907/2006
- Y113 Substance/mixture not subjected to the provisions of Regulation (EC) No 1907/2006 (Annex XVII)
- Import control
- Applies to goods from
- Russia
- In force
- until 31 December 2027
- Legal act
- Regulation 0833/14
- Documents
- L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
- Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
- L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
- Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 5
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 1 November 2026
Import VAT in the EU member states
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 5.5% / 10% reduced rate -
Germany 7% reduced rate -
Greece 13% reduced rate -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 3% reduced rate -
Malta 18% -
Netherlands 9% reduced rate -
Poland 23% -
Portugal 23% -
Romania 11% reduced rate -
Slovakia 23% -
Slovenia 22% -
Spain 21% -
Sweden 25%
TEDB · 1 November 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2,6 €/1000 kg/net |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| EEA - European Economic Area | Iceland, Liechtenstein, Norway | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra customs union | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–Faroe Islands agreement | Faroe Islands | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Syria agreement | Syria | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–United States agreement | United States | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | 0 EUR / t |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 2.08 EUR / t |
EU: imports by month · HS 2501.00
last 12 months€300.5m+13.4% · previous 12 months
Average import price€0.08 per kg
Preferential rate67%
Main suppliers, last 12 months
| 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% |
Same subheading in other tariffs
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% EU lines: 2501.00
- 2501 00 10Sea water and salt liquors
- 2501 00 31For chemical transformation (separation of Na from Cl) for the manufacture of other products
- 2501 00 51Denatured or for industrial uses (including refining) other than the preservation or preparation of foodstuffs for human or animal consumption
- 2501 00 91Salt suitable for human consumption
- 2501 00 99Salt (including table salt and denatured salt) and pure: other
Binding rulings for similar goods
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.
- N326304 U.S. CBP
The tariff classification of bagged saline from Australia.
- N281444 U.S. CBP
The classification and country of origin of spices from the Philippines.
- 600012164 HMRC
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.
Legal notes
CN Explanatory Notes
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.
General notes to the chapter
SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
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
This line in earlier years
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 | Other | 2,6 €/1000 kg/net | — |
| 2025 | unchanged | 2,6 €/1000 kg/net | — |
| 2024 | unchanged | 2,6 €/1000 kg/net | — |
| 2023 | unchanged | 2,6 €/1000 kg/net | — |
| 2022 | unchanged | 2,6 €/1000 kg/net | — |
| 2021 | unchanged | 2,6 €/1000 kg/net | — |
| 2020 | unchanged | 2,6 €/1000 kg/net | — |
| 2019 | Other | 2,6 €/1000 kg/net | — |
CN code 2501 00 99 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 a specific or compound duty: 2,6 €/1000 kg/net.
126 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 2,6 €/1000 kg/net.
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.
Questions and answers
What is the EU import duty for CN code 2501 00 99?
The third-country duty in the EU Combined Nomenclature is 2,6 €/1000 kg/net; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 2501 00 99?
136 countries have a preferential rate on this line, 126 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
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.
Typical products
Everyday names, not part of the legal text.