GCC Common Customs Tariff · HS code · HS 2923.90

2923.90.00.00.02

2923.90.00.00.02: Quaternary ammonium salts & hydroxides; lecithins & other phosphoaminolipids, other than choline & its salts, lecitins & other phophoaminolipids. - Hydroxide tetramethyl ammonium

✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026

What you pay

Importing into GCC

Customs duty 5% standard rate depends on the country of origin

Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.

Same subheading in other tariffs

2923.90 Quaternary ammonium salts and hydroxides: other

UK Free – 6% Third-country duty 13 tariff lines · average 5.5% EU 6.5% Third-country duty 1 tariff line Türkiye 6.5% Third-country duty 6 tariff lines USA 6.2% General (MFN) 1 tariff line Canada Free General (MFN) 1 tariff line Mexico Free – 5% General (MFN) 5 tariff lines · average 2% Brazil Free – 10.8% General (MFN) 7 tariff lines · average 6.2% Argentina Free – 10.8% General (MFN) 9 tariff lines · average 4.8% Peru Free General (MFN) 2 tariff lines New Zealand Free General (MFN) 2 tariff lines Japan Free – 3.9% General (MFN) 3 tariff lines · average 1.3% Taiwan 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 1 tariff line North Macedonia 5% General (MFN) 1 tariff line Nigeria 5% General (MFN) 1 tariff line

GCC lines: 2923.90

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.

  • N311706 U.S. CBP 29 May 2020 · 2923.90.01.00

    The tariff classification of certain Tertiary Amine and Quaternary Ammonium Compounds from China

  • N309818 U.S. CBP 25 February 2020 · 2923.90.01.00

    The tariff classification of tetramethylammonium chloride (TMAC) 60 % (CAS 75-57-0) from Taiwan

  • H278445 U.S. CBP 25 April 2017 · 2923.90.00.00

    Application for Further Review of Protest No. 4701-15-100296; N, N, N’, N’-Tetrakis (4-dibutylamino-phenyl)-p-phenylenediaminium dihexafluoroantimonate (CAS 5496-71-9)

Legal notes

Chapter notes: Chapter 29 →

HS code 2923.90.00.00.02 is a line of the GCC Common Customs Tariff under HS subheading 2923.90 (quaternary ammonium salts and hydroxides: other).

The customs duty is 5%, and quantities are declared in Kilograms.

For the same subheading, the UK duty is 0%–6%, the EU duty is 6.5%, the Türkiye duty is 6.5%, the US duty is 6.2%, the Canada duty is free, the Mexico duty is 0%–5%, the Brazil duty is 0%–10.8%, the Argentina duty is 0%–10.8%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 0%–3.9%, the Taiwan duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5% and the Nigeria duty is 5%.

The GCC states imported goods of subheading 2923.90 worth US$22m in 2024; the largest supplier was China.

Questions and answers

What is the GCC import duty for HS code 2923.90.00.00.02?

The customs duty in the GCC Common Customs Tariff is 5%; the supplementary unit is Kilograms. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.

Where does the GCC import these goods from?

For subheading 2923.90 as a whole, the largest supplier in 2024 was China (US$7m), followed by India.

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