Subheading · Chapter 29 · Heading 2918

2918.15

2918.15: Salts and esters of citric acid

Subheading 2918.15 belongs to heading 2918 (carboxylic acids with additional oxygen function and their anhydrides, halides…) in chapter 29.

What you pay

Importing into UK

Customs duty 6% standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2918 15 00 00 Salts and esters of citric acid 6%
  2. Trisodium citrate dihydrate 6%
  3. 2918 15 00 11 Consigned from Malaysia 6%
  4. 2918 15 00 19 Other 6%
  5. 2918 15 00 90 Other 6%

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 4

  • 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)
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Documents
    • 9Y12
    Tariff lines
    on 1 of 3 lines
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 30 June 2027
    Legal act
    2020 No. 1435
    Documents
    • 9Y12
    Tariff lines
    on 1 of 3 lines

Import requirements 1

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—6%
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
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
DCTS Standard Indonesia 2.5%

UK: imports by month

last 12 months£20.8m+9.3% · previous 12 months
Average import price£1.50 per kg
Jan 2024: £1.8mFeb 2024: £1.7mMar 2024: £1.5mApr 2024: £1.9mMay 2024: £1.4mJun 2024: £1.5mJul 2024: £1.3mAug 2024: £1.8mSept 2024: £1.7mOct 2024: £1.4mNov 2024: £1.5mDec 2024: £1mJan 2025: £1.7mFeb 2025: £1.3mMar 2025: £2mApr 2025: £1.6mMay 2025: £1.6mJun 2025: £1.6mJul 2025: £1.8mAug 2025: £1.8mSept 2025: £1.1mOct 2025: £1.6mNov 2025: £1.3mDec 2025: £1.2mJan 2026: £1.4mFeb 2026: £2mMar 2026: £1.5mApr 2026: £1.7mMay 2026: £2.2mJun 2026: £2mJul 2026: £3.1mAug 2026: £1.9m 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
China £7.4m 35.8% +11.4%
Germany £5.4m 25.9% +17.6%
Austria £3.5m 16.7% +27%
Belgium £1.3m 6.1% +6.3%
India £880k 4.2% +26.8%
United States £503k 2.4% +0.1%
Canada £455k 2.2% +2.5%
Israel £328k 1.6% -30.8%

Same subheading in other tariffs

World trade in 2024

2918.15 · US$964m

Trade value (US$) no reported trade < US$196kUS$196k+US$2m+US$16m+> US$110m

Exports: 98
  1. China: US$304m
  2. Germany: US$194m
  3. Austria: US$110m
  4. Israel: US$75m
  5. United States: US$54m
  6. India: US$41m
  7. Belgium: US$37m
  8. France: US$26m
  9. Netherlands: US$17m
  10. Colombia: US$16m
  11. Poland: US$12m
  12. Canada: US$12m
  13. Spain: US$8m
  14. Ireland: US$8m
  15. Cambodia: US$5m
  16. Thailand: US$5m
  17. Brazil: US$5m
  18. Italy: US$5m
  19. United Kingdom: US$3m
  20. Singapore: US$3m
  21. Japan: US$2m
  22. Denmark: US$2m
  23. Eswatini: US$2m
  24. Czechia: US$2m
  25. Argentina: US$1m
  26. Türkiye: US$1m
  27. Switzerland: US$1m
  28. Finland: US$1m
  29. Hong Kong SAR China: US$1m
  30. Australia: US$998k
  31. Slovenia: US$893k
  32. Uruguay: US$780k
  33. Taiwan: US$625k
  34. Hungary: US$547k
  35. Costa Rica: US$464k
  36. Lithuania: US$454k
  37. Guatemala: US$445k
  38. Malaysia: US$440k
  39. Russia: US$420k
  40. South Korea: US$385k
  41. Latvia: US$351k
  42. South Africa: US$342k
  43. Estonia: US$246k
  44. New Zealand: US$228k
  45. Sweden: US$215k
  46. Mexico: US$200k
  47. Portugal: US$197k
  48. Indonesia: US$165k
  49. Bulgaria: US$151k
  50. Greece: US$108k
  51. Norway: US$99k
  52. Peru: US$98k
  53. Croatia: US$85k
  54. Kenya: US$81k
  55. Serbia: US$64k
  56. Iceland: US$62k
  57. Kazakhstan: US$61k
  58. Romania: US$54k
  59. Egypt: US$49k
  60. Chile: US$48k

Top exporters

RankCountryValueShare
1 China US$304m 31.6%
2 Germany US$194m 20.1%
3 Austria US$110m 11.4%
4 Israel US$75m 7.8%
5 United States US$54m 5.6%
6 India US$41m 4.2%
7 Belgium US$37m 3.8%
8 France US$26m 2.7%
9 Netherlands US$17m 1.7%
10 Colombia US$16m 1.7%

Top importers

RankCountryValueShare
1 United States US$137m 14.2%
2 Netherlands US$70m 7.3%
3 France US$55m 5.7%
4 Germany US$50m 5.2%
5 Poland US$50m 5.2%
6 Canada US$44m 4.5%
7 Italy US$38m 4%
8 Russia US$35m 3.6%
9 Spain US$32m 3.3%
10 Ireland US$28m 2.9%

Binding rulings for similar goods 3

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.

  • N313911 U.S. CBP 25 August 2020 · 2918.15.50.00

    The tariff classification of Triethyl O-Acetylcitrate (CAS# 77-89-4), imported in liquid form, from the United Kingdom

  • N304290 U.S. CBP 4 June 2019 · 2918.15.50.00

    The tariff classification of meta-Nitrobenzoic Acid, para-Nitrobenzoic Acid, Magnesium Chloride Anhydrous, Potassium Citrate Monohydrate, and p-Benzoquinone from China

  • N286975 U.S. CBP 12 June 2017 · 2918.15.50.00

    The tariff classification of Ferric Ammonium Citrate (CAS # 1185-57-5)

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. US Anti-dumping

    Citric Acid and Certain Citrate Salts From Canada and India; Scheduling of the Final Phase of Countervailing Duty and Antidumping Duty Investigations

    FR Doc. 2026-18586 · 91 FR 57920 · Source: federalregister.gov

  2. US Anti-dumping

    Citric Acid and Certain Citrate Salts From Canada: Preliminary Negative Determination of Sales at Less Than Fair Value and Postponement of Final Determination

    FR Doc. 2026-17417 · 91 FR 55081 · Source: federalregister.gov

  3. US Anti-dumping

    Citric Acid and Certain Citrate Salts From India: Preliminary Affirmative Determination of Sales at Less Than Fair Value, Postponement of Final Determination, and Extension of Provisional Measures

    FR Doc. 2026-17418 · 91 FR 55083 · Source: federalregister.gov

  4. US Anti-dumping

    Citric Acid and Certain Citrate Salts from Canada: Preliminary Affirmative Countervailing Duty Determination and Alignment of Final Determination With Final Antidumping Duty Determination

    FR Doc. 2026-12962 · 91 FR 38666 · Source: federalregister.gov

  5. US Anti-dumping

    Citric Acid and Certain Citrate Salts From India: Preliminary Affirmative Countervailing Duty Determination and Alignment of Final Determination With Final Antidumping Duty Determination

    FR Doc. 2026-12963 · 91 FR 38664 · Source: federalregister.gov

  6. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

  7. US Anti-dumping

    Citric Acid and Certain Citrate Salts From the People's Republic of China: Continuation of Antidumping Duty Order and Countervailing Duty Order

    FR Doc. 2026-10677 · 91 FR 32004 · Source: federalregister.gov

  8. US Countervailing duty

    Citric Acid and Certain Citrate Salts From Canada and India: Initiation of Countervailing Duty Investigations

    FR Doc. 2026-03060 · 91 FR 7257 · Source: federalregister.gov

Rule changes →

The UK Global Tariff divides subheading 2918.15 into 3 tariff lines; the duty is 6%.

Subheading 2918.15 is a single line in the EU Combined Nomenclature, where the duty is 6.5%.

173 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 6%.

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

Imports of these goods into the UK came to £20.8m between September 2025 and August 2026 (up 9% on the year before); China supplied 36%, followed by Germany.

In 2024, countries exported these goods worth US$964m (−10.6% year on year).

The largest exporter was China (US$304m), followed by Germany.

Questions and answers

What is the HS code for salts and esters of citric acid?

Salts and esters of citric acid fall under HS subheading 2918.15, part of heading 2918, in section VI of the Harmonized System.

What is the import duty on salts and esters of citric acid in the UK?

Under the UK Global Tariff, imports under 2918.15 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on salts and esters of citric acid in the EU?

Under the EU Combined Nomenclature, imports under 2918.15 from countries without a preferential agreement are charged at 6.5%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most salts and esters of citric acid?

China, with US$304m in 2024 (31.6% of world exports).

Which countries can export these goods to the UK duty-free?

173 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 6% applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were China (36%), Germany (26%) and Austria (17%), out of total imports of £20.8m.

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