Subheading · Chapter 29 · Heading 2919

2919.90

2919.90: Phosphoric esters and their salts, including lactophosphates: other

Official description Other

Subheading 2919.90 belongs to heading 2919 (phosphoric esters and their salts) in chapter 29.

What you pay

Importing into UK

Customs duty Free standard rate · across 7 national lines depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2919 90 00 00 Other
  2. 2919 90 00 20 Tris(2-chloroethyl) phosphate (cas rn 115-96-8) Free
  3. 2919 90 00 45 Trixylyl phosphate (cas rn 25155-23-1) Free
  4. 2919 90 00 50 Triethyl phosphate (cas rn 78-40-0) Free
  5. 2919 90 00 60 Bisphenol-a bis(diphenyl phosphate) (cas rn 5945-33-5) Free
  6. 2919 90 00 65 Tris(2-chloro-1-methylethyl) phosphate (cas rn 13674-84-5) Free
  7. 2919 90 00 70 Tris(2-butoxyethyl)phosphate (cas rn 78-51-3) Free
  8. 2919 90 00 90 Other Free
  9. 2919 90 00 00 Other
  10. 2919 90 00 20 Tris(2-chloroethyl) phosphate (cas rn 115-96-8) Free
  11. 2919 90 00 45 Trixylyl phosphate (cas rn 25155-23-1) Free
  12. 2919 90 00 50 Triethyl phosphate (cas rn 78-40-0) Free
  13. 2919 90 00 60 Bisphenol-a bis(diphenyl phosphate) (cas rn 5945-33-5) Free
  14. 2919 90 00 65 Tris(2-chloro-1-methylethyl) phosphate (cas rn 13674-84-5) Free
  15. 2919 90 00 70 Tris(2-butoxyethyl)phosphate (cas rn 78-51-3) Free
  16. 2919 90 00 90 Other Free

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

  • 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 suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2018/1249
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

Import requirements 3

  • 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
    Syria, Ukraine
    Legal act
    S.I. 2019/792, S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, Libya, Russia
    Legal act
    S.I. 2019/461, 2020 No. 1665, S.I. 2019/855
    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)
    • Y920 Goods other than those described in the footnotes linked to the measure

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
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£17.2m+1.5% · previous 12 months
Average import price£1.86 per kg
Jan 2024: £1.6mFeb 2024: £1.5mMar 2024: £1.2mApr 2024: £1.4mMay 2024: £2mJun 2024: £1.6mJul 2024: £1.2mAug 2024: £1.3mSept 2024: £1.7mOct 2024: £1.6mNov 2024: £1.7mDec 2024: £1.2mJan 2025: £917kFeb 2025: £2.1mMar 2025: £1.6mApr 2025: £1.7mMay 2025: £839kJun 2025: £1.3mJul 2025: £1.3mAug 2025: £920kSept 2025: £1.7mOct 2025: £1.5mNov 2025: £1mDec 2025: £1.3mJan 2026: £1.1mFeb 2026: £1.3mMar 2026: £1.5mApr 2026: £1.5mMay 2026: £2.5mJun 2026: £1.5mJul 2026: £904kAug 2026: £1.3m 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
China £9.7m 56.2% +8.7%
United States £2.9m 17% -13.2%
Germany £2.6m 15.3% -6.9%
Czechia £611k 3.6% +10,406.3%
Switzerland £375k 2.2% -0.9%
Japan £282k 1.6% -9.8%
India £226k 1.3% +79.9%
Spain £128k 0.7% —

Same subheading in other tariffs

World trade in 2024

2919.90 · US$946m

Trade value (US$) no reported trade < US$145kUS$145k+US$4m+US$20m+> US$98m

Exports: 71
  1. China: US$502m
  2. Germany: US$98m
  3. Japan: US$57m
  4. United States: US$50m
  5. Netherlands: US$44m
  6. Italy: US$40m
  7. Taiwan: US$20m
  8. India: US$19m
  9. Spain: US$19m
  10. France: US$16m
  11. Switzerland: US$15m
  12. United Kingdom: US$14m
  13. Belgium: US$13m
  14. Poland: US$13m
  15. Austria: US$6m
  16. South Korea: US$5m
  17. Hong Kong SAR China: US$4m
  18. Slovenia: US$2m
  19. Türkiye: US$2m
  20. Canada: US$2m
  21. Singapore: US$1m
  22. Latvia: US$1m
  23. Malaysia: US$600k
  24. Denmark: US$424k
  25. Kazakhstan: US$417k
  26. Indonesia: US$318k
  27. Brazil: US$317k
  28. Bulgaria: US$255k
  29. Estonia: US$254k
  30. Australia: US$248k
  31. Czechia: US$248k
  32. South Africa: US$181k
  33. Sweden: US$145k
  34. Thailand: US$136k
  35. United Arab Emirates: US$126k
  36. Brunei: US$111k
  37. Hungary: US$100k
  38. Egypt: US$98k
  39. Ireland: US$83k
  40. Slovakia: US$77k
  41. Saudi Arabia: US$77k
  42. Mexico: US$64k
  43. Russia: US$52k
  44. Romania: US$52k
  45. Portugal: US$52k
  46. Colombia: US$37k
  47. Lithuania: US$37k
  48. Ukraine: US$24k
  49. Croatia: US$22k
  50. Peru: US$22k
  51. Chile: US$19k
  52. Serbia: US$16k
  53. Greece: US$15k
  54. Finland: US$12k
  55. Luxembourg: US$11k
  56. Cape Verde: US$10k
  57. New Zealand: US$9k
  58. Armenia: US$4k
  59. Norway: US$4k
  60. Azerbaijan: US$3k

Top exporters

RankCountryValueShare
1 China US$502m 53%
2 Germany US$98m 10.4%
3 Japan US$57m 6%
4 United States US$50m 5.3%
5 Netherlands US$44m 4.7%
6 Italy US$40m 4.2%
7 Taiwan US$20m 2.1%
8 India US$19m 2%
9 Spain US$19m 2%
10 France US$16m 1.7%

Top importers

RankCountryValueShare
1 United States US$133m 14.1%
2 South Korea US$87m 9.2%
3 Germany US$69m 7.3%
4 Netherlands US$53m 5.6%
5 Belgium US$38m 4%
6 France US$36m 3.8%
7 China US$36m 3.8%
8 Spain US$33m 3.5%
9 Italy US$32m 3.4%
10 Russia US$30m 3.1%

Binding rulings for similar goods 1

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.

  • N336563 U.S. CBP 13 March 2024 · 2919.90.50.50

    The tariff classification of Tris (2-Chloroisopropyl) Phosphate (TCPP) (CAS No. 1244733-77-4) from China

The UK Global Tariff divides subheading 2919.90 into 7 tariff lines; the duty is duty-free.

Subheading 2919.90 is a single line in the EU Combined Nomenclature, where the duty is 6.5%.

174 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 Free.

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 £17.2m between September 2025 and August 2026 (up 2% on the year before); China supplied 56%, followed by United States.

In 2024, countries exported these goods worth US$946m (+0.9% year on year).

The largest exporter was China (US$502m), followed by Germany.

Questions and answers

What is the HS code for phosphoric esters and their salts, including lactophosphates: other?

Phosphoric esters and their salts, including lactophosphates: other fall under HS subheading 2919.90, part of heading 2919, in section VI of the Harmonized System.

What is the import duty on phosphoric esters and their salts in the UK?

Under the UK Global Tariff, imports under 2919.90 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on phosphoric esters and their salts in the EU?

Under the EU Combined Nomenclature, imports under 2919.90 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 phosphoric esters and their salts?

China, with US$502m in 2024 (53% of world exports).

Which countries can export these goods 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 Free 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 (56%), United States (17%) and Germany (15%), out of total imports of £17.2m.