Subheading · Chapter 28 · Heading 2815

2815.12

2815.12: In aqueous solution (soda lye or liquid soda)

Caustic soda solution (soda lye)

2815.12 is the HS subheading for caustic soda solution (soda lye), under heading 2815 in chapter 28.

What you pay

Importing into UK

Customs duty 4% standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2815 12 00 00 In aqueous solution (soda lye or liquid soda) 4%kg NaOH

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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 833
    Documents
    • 9018
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Import requirements 4

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran
    Legal act
    S.I. 2019/461
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/590
    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

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—4%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code " EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & 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)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£44.3m-16% · previous 12 months
Average import price£0.21 per kg
Jan 2024: £6mFeb 2024: £3.8mMar 2024: £3.7mApr 2024: £4.8mMay 2024: £4.4mJun 2024: £3.9mJul 2024: £6.2mAug 2024: £1.7mSept 2024: £3.4mOct 2024: £3.6mNov 2024: £5.6mDec 2024: £4.4mJan 2025: £3.2mFeb 2025: £4.8mMar 2025: £3.3mApr 2025: £4.6mMay 2025: £4.5mJun 2025: £4.5mJul 2025: £5.1mAug 2025: £5.6mSept 2025: £3.5mOct 2025: £3.7mNov 2025: £1.7mDec 2025: £1.8mJan 2026: £2.9mFeb 2026: £3.3mMar 2026: £5.9mApr 2026: £2.5mMay 2026: £5.2mJun 2026: £5.7mJul 2026: £4.6mAug 2026: £3.3m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
France £10.4m 23.4% +66.2%
Germany £9m 20.3% -18.9%
Netherlands £8.8m 19.8% +88.5%
United States £8.6m 19.4% +194%
Belgium £5.7m 13% -75.6%
Ireland £806k 1.8% -42.6%
Poland £613k 1.4% +62.7%
Switzerland £98k 0.2% +95.1%

Same subheading in other tariffs

World trade in 2024

2815.12 · US$6bn

Trade value (US$) no reported trade < US$2mUS$2m+US$15m+US$108m+> US$434m

Exports: 109
  1. United States: US$1bn
  2. China: US$901m
  3. Germany: US$488m
  4. Japan: US$434m
  5. Netherlands: US$339m
  6. Belgium: US$301m
  7. Taiwan: US$295m
  8. South Korea: US$216m
  9. France: US$166m
  10. Norway: US$164m
  11. Qatar: US$108m
  12. Saudi Arabia: US$105m
  13. Hungary: US$103m
  14. Egypt: US$87m
  15. India: US$85m
  16. Romania: US$81m
  17. Poland: US$77m
  18. Italy: US$76m
  19. Spain: US$51m
  20. Russia: US$39m
  21. Peru: US$38m
  22. Canada: US$37m
  23. Iran: US$28m
  24. Indonesia: US$25m
  25. Thailand: US$18m
  26. Slovakia: US$18m
  27. Pakistan: US$15m
  28. Austria: US$14m
  29. Portugal: US$14m
  30. Sweden: US$14m
  31. Switzerland: US$13m
  32. United Arab Emirates: US$13m
  33. Oman: US$12m
  34. Argentina: US$11m
  35. United Kingdom: US$9m
  36. Malaysia: US$8m
  37. Czechia: US$7m
  38. Jordan: US$7m
  39. Singapore: US$6m
  40. Greece: US$6m
  41. Ireland: US$6m
  42. Latvia: US$5m
  43. Lithuania: US$4m
  44. Mexico: US$4m
  45. Guatemala: US$3m
  46. Estonia: US$3m
  47. Colombia: US$3m
  48. Denmark: US$3m
  49. Bulgaria: US$3m
  50. Slovenia: US$3m
  51. Finland: US$2m
  52. Türkiye: US$2m
  53. Kuwait: US$2m
  54. South Africa: US$2m
  55. Brazil: US$2m
  56. Israel: US$1m
  57. Australia: US$938k
  58. Dominican Republic: US$654k
  59. Serbia: US$438k
  60. Costa Rica: US$348k

Top exporters

RankCountryValueShare
1 United States US$1bn 23.1%
2 China US$901m 15.4%
3 Germany US$488m 8.4%
4 Japan US$434m 7.4%
5 Netherlands US$339m 5.8%
6 Belgium US$301m 5.2%
7 Taiwan US$295m 5.1%
8 South Korea US$216m 3.7%
9 France US$166m 2.8%
10 Norway US$164m 2.8%

Top importers

RankCountryValueShare
1 Australia US$1bn 18.7%
2 Brazil US$612m 10.5%
3 Indonesia US$473m 8.1%
4 United States US$281m 4.8%
5 Canada US$227m 3.9%
6 Finland US$221m 3.8%
7 Netherlands US$216m 3.7%
8 Austria US$206m 3.5%
9 Sweden US$199m 3.4%
10 Italy US$190m 3.3%

Import duty on this product around the world 163

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 5%median duty
  • 45number of duty-free countries (MFN)
  • 45%highest: Bahamas, Angola, Bangladesh

163

Importing countryMFN dutylines from – todata year
Albania 0% 2023
Algeria 15% 2023
Angola 30% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 8% 2023 · HS 2017
Armenia 5.5% 2023
Aruba 12% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 0% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 5.5% 2021 · HS 2017
Belize 5% 2023
Benin 5% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 5% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 20% 2023
Brazil 8% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 0% 2023
Cambodia 0% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 0% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 5% 2023
Colombia 5% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 3% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 20% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 5.5% 2023
Fiji 5% 2023
French Polynesia 8% 2023
Gabon 10% 2023
Gambia 5% 2023
Georgia 0% 2022 · HS 2017
Ghana 5% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 10% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 5% 2023 · HS 2017
Haiti 3.5% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 7.5% 2023
Indonesia 15% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 5.3% 2023
Jordan 0% 2023
Kazakhstan 5.5% 2023
Kenya 0% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5.5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 20% 2023
Liberia 5% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 6.7%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 2023
Malawi 0% 2021 · HS 2017
Malaysia 20% 2023
Maldives 15% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5.5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 10% 2023
Mozambique 2.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 20% 2023
Nauru 10% 2021 · HS 2017
Nepal 5% 2023
New Zealand 0% 2023
Nicaragua 0% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 5% 2023
Norway 0% 2023
Oman 5% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 8% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 5% 2023
Qatar 5% 2023
Russia 5.5% 2021 · HS 2017
Rwanda 0% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 5.5% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 20% 2023
South Korea 8% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 0% 2023
St Lucia 5% 2023 · HS 2012
St Pierre & Miquelon 8% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 3% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 2.3%* 2023
Syria 1% 2020 · HS 2012
Tajikistan 20% 2021 · HS 2012
Tanzania 0% 2023
Thailand 3% 2023
Togo 5% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 5.5% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 5.5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 4% 2023
United States 0% 2023
Uruguay 8% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 8% 2023 · HS 2017
Vietnam 20% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 7.5% 0% – 15% 2023
Zimbabwe 0.1% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
52263 Sodium hydroxide in aqueous solution (soda lye/liquid soda)
End use (BEC Rev. 5)
Intermediate goods · BEC 211220
CPC 2.1 product
34231 Chemical elements n.e.c.; inorganic acids except phosphoric, nitric and sulphonitric; inorganic oxygen compounds of boron, silicon and carbon; halogen or sulphur compounds of non-metals; sodium hydroxide; hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium; aluminium hydroxide; hydrozine and hydroxylamine and their inorganic salts
ISIC Rev. 4 activity
2011 Manufacture of basic chemicals

Earlier HS editions

HSCode
20172815.12unchanged
20122815.12unchanged
20072815.12unchanged
20022815.12unchanged
19962815.12unchanged
19922815.12unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/1854 of 27 July 2026 imposing a provisional anti-dumping duty on imports of sodium benzoate originating in the People’s Republic of China

    CELEX 32026R1854 · Source: eur-lex.europa.eu

  2. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  3. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/916 of 27 April 2026 imposing a provisional anti-dumping duty on imports of pea protein originating in the People’s Republic of China

    CELEX 32026R0916 · Source: eur-lex.europa.eu

  4. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/513 of 23 April 2026 amending Regulation (EC) No 765/2006 concerning restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine

    CELEX 32026R0513 · Source: eur-lex.europa.eu

  5. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/319 of 12 February 2026 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of valine originating in the People’s Republic of China

    CELEX 32026R0319 · Source: eur-lex.europa.eu

  6. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/99 of 15 January 2026 imposing a definitive anti-dumping duty on imports of peroxosulphates (persulphates) originating in the People’s Republic of China following an expiry review pursuant to Article 11(2) of Regulation (EU) 2016/1036 of the European Parliament and of the Council

    CELEX 32026R0099 · Source: eur-lex.europa.eu

Rule changes →

Subheading 2815.12 is a single line in the UK Global Tariff, where the duty is 4%.

The EU Combined Nomenclature has one tariff line for subheading 2815.12; the duty is 5.5%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 4%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported caustic soda solution (soda lye) worth £44.3m (down 16% on the year before), at an average of £0.21 per kg; France supplied 23%, followed by Germany.

World trade in caustic soda solution (soda lye) reached US$6bn in 2024, down 18.5% on 2023.

The United States was the largest exporter with 23.1% of the total, ahead of China.

Questions and answers

What is the HS code for in aqueous solution (soda lye or liquid soda)?

In aqueous solution (soda lye or liquid soda) fall under HS subheading 2815.12, part of heading 2815, in section VI of the Harmonized System.

What is the import duty on in aqueous solution (soda lye or liquid soda) in the UK?

Under the UK Global Tariff, imports under 2815.12 from countries without a preferential agreement are charged at 4%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on in aqueous solution (soda lye or liquid soda) in the EU?

Under the EU Combined Nomenclature, imports under 2815.12 from countries without a preferential agreement are charged at 5.5%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most in aqueous solution (soda lye or liquid soda)?

The United States, with US$1bn in 2024 (23.1% of world exports).

Which countries can export caustic soda solution (soda lye) to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 4% applies. Pick a country above to see its rate.

Is there anti-dumping duty on caustic soda solution (soda lye)?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import caustic soda solution (soda lye) from?

In the 12 months to August 2026, the largest suppliers were France (23%), Germany (20%) and Netherlands (20%), out of total imports of £44.3m.

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