Heading · Chapter 29
2923: Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined
Heading 2923 is divided into 5 six-digit subheadings and sits in chapter 29, organic chemicals.
Duty rates compared
UK Free – 6% Third-country duty 17 tariff lines · average 4.9% 
EU 5.7% – 6.5% Third-country duty 5 tariff lines · average 6.3% 
Türkiye 5.7% – 6.5% Third-country duty 11 tariff lines · average 6.4% 
USA Free – 6.2% General (MFN) 6 tariff lines · average 4.6% 
Canada Free General (MFN) 5 tariff lines 
Mexico Free – 10% General (MFN) 12 tariff lines · average 1.7% 
Brazil Free – 10.8% General (MFN) 11 tariff lines · average 4.9% 
Argentina Free – 12.6% General (MFN) 16 tariff lines · average 4.8% 
Peru Free General (MFN) 6 tariff lines 
New Zealand Free General (MFN) 8 tariff lines 
Japan Free – 6% General (MFN) 7 tariff lines · average 3.1% 
Taiwan 3.5% – 5% General (MFN) 7 tariff lines · average 4.8% 
GCC 5% General (MFN) 9 tariff lines 
Switzerland Free General (MFN) 5 tariff lines 
Norway Free General (MFN) 5 tariff lines 
North Macedonia Free – 5% General (MFN) 5 tariff lines · average 4% 
Nigeria 5% General (MFN) 5 tariff lines Subheadings 5
- 2923.10Choline and its salts
- 2923.20Lecithins and other phosphoaminolipids
- 2923.30Quaternary ammonium salts and hydroxides: tetraethylammonium perfluorooctane sulphonate
- 2923.40Quaternary ammonium salts and hydroxides: didecyldimethylammonium perfluorooctane sulphonate
- 2923.90Quaternary ammonium salts and hydroxides: other
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$463kUS$463k+US$7m+US$65m+> US$273m
Exports: 124
- China: US$702m
- United States: US$352m
- Netherlands: US$291m
- Germany: US$273m
- India: US$192m
- Italy: US$142m
- Argentina: US$117m
- Belgium: US$85m
- Spain: US$77m
- Japan: US$76m
- Finland: US$73m
- Brazil: US$68m
- South Korea: US$65m
- France: US$54m
- Denmark: US$36m
- Sweden: US$35m
- United Kingdom: US$32m
- Taiwan: US$24m
- Mexico: US$17m
- Israel: US$17m
- Switzerland: US$16m
- Ukraine: US$16m
- Singapore: US$14m
- Austria: US$10m
- Poland: US$9m
- South Africa: US$8m
- Russia: US$8m
- Bulgaria: US$7m
- Malaysia: US$7m
- Thailand: US$7m
- Canada: US$7m
- Ireland: US$6m
- United Arab Emirates: US$6m
- Norway: US$5m
- Hungary: US$5m
- Serbia: US$4m
- Greece: US$4m
- Lithuania: US$4m
- Bangladesh: US$4m
- Türkiye: US$3m
- Colombia: US$3m
- Latvia: US$2m
- Hong Kong SAR China: US$2m
- Saudi Arabia: US$2m
- Czechia: US$2m
- Costa Rica: US$2m
- Indonesia: US$2m
- Slovenia: US$1m
- Bolivia: US$1m
- Tunisia: US$904k
- Nigeria: US$900k
- Estonia: US$876k
- Cyprus: US$850k
- New Zealand: US$800k
- Slovakia: US$756k
- Guatemala: US$697k
- Belarus: US$626k
- Dominican Republic: US$527k
- Portugal: US$495k
- Ecuador: US$480k
Trade value (US$) no reported trade < US$972kUS$972k+US$10m+US$48m+> US$124m
Imports: 186
- United States: US$237m
- South Korea: US$237m
- Netherlands: US$198m
- Germany: US$193m
- France: US$152m
- China: US$124m
- United Kingdom: US$105m
- Italy: US$96m
- Spain: US$76m
- Brazil: US$70m
- Canada: US$69m
- Japan: US$69m
- Belgium: US$67m
- Vietnam: US$66m
- India: US$62m
- Indonesia: US$61m
- Taiwan: US$55m
- Thailand: US$50m
- Denmark: US$48m
- Ecuador: US$47m
- Singapore: US$47m
- Mexico: US$47m
- Chile: US$42m
- Russia: US$38m
- Australia: US$37m
- Norway: US$37m
- Poland: US$36m
- Argentina: US$34m
- Türkiye: US$34m
- Philippines: US$31m
- Malaysia: US$25m
- Austria: US$25m
- Switzerland: US$23m
- Sweden: US$20m
- Saudi Arabia: US$18m
- Colombia: US$18m
- Egypt: US$18m
- Ireland: US$16m
- South Africa: US$16m
- United Arab Emirates: US$16m
- Peru: US$14m
- Israel: US$12m
- Ukraine: US$12m
- Pakistan: US$11m
- New Zealand: US$11m
- Lithuania: US$10m
- Hungary: US$10m
- Portugal: US$9m
- Czechia: US$9m
- Dominican Republic: US$8m
- Romania: US$8m
- Greece: US$7m
- Morocco: US$6m
- Algeria: US$5m
- Bangladesh: US$5m
- Kuwait: US$5m
- Tanzania: US$5m
- Congo - Brazzaville: US$5m
- Bulgaria: US$4m
- Guatemala: US$4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  China | US$702m | 24.1% |
| 2 | United States | US$352m | 12.1% |
| 3 |  Netherlands | US$291m | 10% |
| 4 |  Germany | US$273m | 9.4% |
| 5 |  India | US$192m | 6.6% |
| 6 |  Italy | US$142m | 4.9% |
| 7 | Argentina | US$117m | 4% |
| 8 |  Belgium | US$85m | 2.9% |
| 9 |  Spain | US$77m | 2.6% |
| 10 | Japan | US$76m | 2.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$237m | 8.1% |
| 2 |  South Korea | US$237m | 8.1% |
| 3 | Netherlands | US$198m | 6.8% |
| 4 | Germany | US$193m | 6.7% |
| 5 |  France | US$152m | 5.2% |
| 6 | China | US$124m | 4.3% |
| 7 | United Kingdom | US$105m | 3.6% |
| 8 | Italy | US$96m | 3.3% |
| 9 | Spain | US$76m | 2.6% |
| 10 | Brazil | US$70m | 2.4% |
The UK Global Tariff divides heading 2923 into 17 tariff lines; the duty is between 0% and 6% (average 4.9%). 3 of them are duty-free.
In the EU Combined Nomenclature, heading 2923 covers 5 tariff lines and the duty is between 5.7% and 6.5%.
The Turkish Customs Tariff Schedule divides heading 2923 into 11 tariff lines; the duty is between 5.7% and 6.5% (average 6.4%).
In the Harmonized Tariff Schedule of the United States, heading 2923 covers 6 tariff lines and the duty is between 0% and 6.2%. 1 of them is duty-free.
The Customs Tariff of Canada divides heading 2923 into 5 tariff lines; the duty is duty-free.
In the Mexican Tariff (TIGIE), heading 2923 covers 12 tariff lines and the duty is between 0% and 10%. 9 of them are duty-free.
The Brazilian Tariff (NCM/TEC) divides heading 2923 into 11 tariff lines; the duty is between 0% and 10.8% (average 4.9%). 6 of them are duty-free.
In the Argentine Tariff (NCM-SIM), heading 2923 covers 16 tariff lines and the duty is between 0% and 12.6%. 9 of them are duty-free.
The Customs Tariff of Peru divides heading 2923 into 6 tariff lines; the duty is duty-free.
In the Working Tariff Document of New Zealand, heading 2923 covers 8 tariff lines and the duty is duty-free.
The Customs Tariff Schedules of Japan divides heading 2923 into 7 tariff lines; the duty is between 0% and 6% (average 3.1%). 2 of them are duty-free.
In the Customs Import Tariff of Taiwan, heading 2923 covers 7 tariff lines and the duty is between 3.5% and 5%.
The GCC Common Customs Tariff divides heading 2923 into 9 tariff lines; the duty is 5%.
In the Swiss Customs Tariff (Tares), heading 2923 covers 5 tariff lines and the duty is duty-free.
The Customs Tariff of Norway divides heading 2923 into 5 tariff lines; the duty is duty-free.
In the Customs Tariff of North Macedonia, heading 2923 covers 5 tariff lines and the duty is between 0% and 5%. 1 of them is duty-free.
The ECOWAS Common External Tariff (Nigeria) divides heading 2923 into 5 tariff lines; the duty is 5%.
In 2024, countries exported heading 2923 goods worth US$2.9bn (−13.1% year on year).
The largest exporter was China (US$702m), followed by the United States.
The biggest buyer was the United States, with imports of US$237m.
The United Kingdom ranked 17th among 124 exporters with US$32m.
The United Kingdom imported US$105m.
Products classified here
Questions and answers
What is the HS code for quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined?
Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined fall under HS heading 2923, part of chapter 29, in section VI of the Harmonized System.
What is the import duty on quaternary ammonium salts and hydroxides in the UK?
Under the UK Global Tariff, imports under 2923 from countries without a preferential agreement are charged at 0% to 6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on quaternary ammonium salts and hydroxides in the EU?
Under the EU Combined Nomenclature, imports under 2923 from countries without a preferential agreement are charged at 5.7% to 6.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most quaternary ammonium salts and hydroxides?
China, with US$702m in 2024 (24.1% of world exports).