Subheading · Chapter 29 · Heading 2923

2923.10

2923.10: Choline and its salts

2923.10 is a six-digit subheading of heading 2923, quaternary ammonium salts and hydroxides, chapter 29.

What you pay

Importing into UK

Customs duty Free standard rate 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. 2923 10 00 00 Choline and its salts 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 suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Documents
    • 9Y12
  • 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 1

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Russia, Ukraine
    Legal act
    2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017

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£5.7m+33% · previous 12 months
Average import price£1.75 per kg
Jan 2024: £373kFeb 2024: £370kMar 2024: £358kApr 2024: £471kMay 2024: £455kJun 2024: £280kJul 2024: £282kAug 2024: £305kSept 2024: £379kOct 2024: £378kNov 2024: £460kDec 2024: £339kJan 2025: £201kFeb 2025: £412kMar 2025: £437kApr 2025: £122kMay 2025: £604kJun 2025: £240kJul 2025: £404kAug 2025: £288kSept 2025: £240kOct 2025: £930kNov 2025: £320kDec 2025: £1.2mJan 2026: £334kFeb 2026: £388kMar 2026: £296kApr 2026: £311kMay 2026: £384kJun 2026: £448kJul 2026: £528kAug 2026: £330k 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 £1.8m 32% +14.1%
Switzerland £1.7m 29.3% +308.9%
Belgium £774k 13.6% +12.1%
Italy £618k 10.9% -24.1%
Spain £227k 4% +6.9%
Vietnam £222k 3.9% —
Germany £124k 2.2% -19.9%
United States £111k 2% -64.8%

Same subheading in other tariffs

World trade in 2024

2923.10 · US$354m

Trade value (US$) no reported trade < US$53kUS$53k+US$389k+US$4m+> US$46m

Exports: 77
  1. China: US$150m
  2. Italy: US$72m
  3. Belgium: US$46m
  4. United States: US$26m
  5. Spain: US$15m
  6. India: US$13m
  7. Germany: US$10m
  8. Netherlands: US$4m
  9. South Korea: US$3m
  10. France: US$3m
  11. Switzerland: US$1m
  12. Japan: US$1m
  13. United Kingdom: US$1m
  14. Saudi Arabia: US$733k
  15. Hong Kong SAR China: US$706k
  16. Denmark: US$671k
  17. South Africa: US$607k
  18. Lithuania: US$536k
  19. Thailand: US$389k
  20. Canada: US$266k
  21. Poland: US$263k
  22. Singapore: US$232k
  23. Ecuador: US$213k
  24. Vietnam: US$200k
  25. Austria: US$163k
  26. Guatemala: US$138k
  27. Malaysia: US$134k
  28. Russia: US$127k
  29. Czechia: US$125k
  30. Finland: US$101k
  31. Romania: US$100k
  32. Australia: US$98k
  33. Hungary: US$96k
  34. New Zealand: US$94k
  35. Ireland: US$91k
  36. Croatia: US$86k
  37. Slovakia: US$78k
  38. Portugal: US$53k
  39. Kazakhstan: US$53k
  40. Seychelles: US$45k
  41. Türkiye: US$43k
  42. Taiwan: US$42k
  43. Serbia: US$40k
  44. Greece: US$38k
  45. Estonia: US$38k
  46. Mexico: US$37k
  47. Georgia: US$27k
  48. Iran: US$23k
  49. Kuwait: US$23k
  50. Peru: US$20k
  51. Bulgaria: US$15k
  52. Argentina: US$14k
  53. Colombia: US$13k
  54. Bahrain: US$13k
  55. Mozambique: US$11k
  56. Israel: US$9k
  57. United Arab Emirates: US$8k
  58. Chile: US$6k
  59. Slovenia: US$6k
  60. Kenya: US$6k

Top exporters

RankCountryValueShare
1 China US$150m 42.5%
2 Italy US$72m 20.4%
3 Belgium US$46m 12.9%
4 United States US$26m 7.5%
5 Spain US$15m 4.3%
6 India US$13m 3.8%
7 Germany US$10m 2.9%
8 Netherlands US$4m 1.2%
9 South Korea US$3m 0.8%
10 France US$3m 0.8%

Top importers

RankCountryValueShare
1 South Korea US$77m 21.7%
2 Argentina US$23m 6.6%
3 United States US$23m 6.4%
4 Brazil US$18m 5%
5 Germany US$17m 4.8%
6 Thailand US$13m 3.6%
7 Canada US$13m 3.6%
8 Vietnam US$12m 3.4%
9 Netherlands US$12m 3.3%
10 Italy US$10m 2.9%

Import duty on this product around the world 165

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
  • 60number of duty-free countries (MFN)
  • 45%highest: Bahamas, Bermuda, Cayman Islands

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 0% 2023
Algeria 15% 2023
Angola 0% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 2% 2023 · HS 2017
Armenia 5% 2023
Aruba 6% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 0% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 0% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 5% 2023
Benin 5% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 5% 2023 · HS 2017
Bosnia & Herzegovina 1.7% 0% – 5% 2022
Botswana 0% 2023
Brazil 2% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 0% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 6.5% 2023
Colombia 0% 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 10% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 2% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 6.5% 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 0% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 7.5% 2023
Indonesia 0% 2023
Iran 8.3% 5% – 15% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 2% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 0% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 0% 2023
Liberia 5% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 2023
Malawi 0% 2021 · HS 2017
Malaysia 0% 2023
Maldives 15% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 3.3% 0% – 10% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 6.5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 0% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 2.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 0% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 5% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 0% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 2% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 1% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 0% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 5% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 0% 2023
South Korea 6.5% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 5% 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 0% 2023
Syria 1% 2020 · HS 2012
Tajikistan 0% 2021 · HS 2012
Tanzania 0% 2023
Thailand 0% 2023
Togo 5% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 6.5% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 3.3% 0% – 6.5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 3% 0% – 6% 2023
United States 3.7% 2023
Uruguay 2% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 2% 2023 · HS 2017
Vietnam 0% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 7.5% 0% – 15% 2023
Zimbabwe 0% 2023

Tariff data years 2017–2023; rates may have changed since. · 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
51481 Quaternary ammonium salts & hydroxides; lecithins & other phosphoaminolipids
End use (BEC Rev. 5)
Intermediate goods · BEC 211220
CPC 2.1 product
35220 Lysine and its esters and salts thereof; glutamic acid and its salts; quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids; acyclic amides and their derivatives and salts thereof; cyclic amides (except ureines) and their derivatives and salts
ISIC Rev. 4 activity
2100 Manufacture of pharmaceuticals, medicinal chemical and botanical products

Earlier HS editions

HSCode
20172923.10unchanged
20122923.10unchanged
20072923.10unchanged
20022923.10unchanged
19962923.10unchanged
19922923.10unchanged

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. US Tariff change

    Guidance and Procedures for Implementing Tariff Adjustments for Specialty Pharmaceuticals and Associated Pharmaceutical Ingredients and Technical Corrections to the Harmonized Tariff Schedule of the United States for Duties Imposed Under Proclamation 11020

    FR Doc. 2026-19498 · 91 FR 60360 · Source: federalregister.gov

  2. US Countervailing duty

    Certain Choline Salts From the People's Republic of China: Initiation of Countervailing Duty Investigation

    FR Doc. 2026-14519 · 91 FR 45247 · Source: federalregister.gov

  3. 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

  4. US Anti-dumping

    Choline Salts From China; Institution of Antidumping and Countervailing Duty Investigations and Scheduling of Preliminary Phase Investigations

    FR Doc. 2026-12996 · 91 FR 39120 · Source: federalregister.gov

  5. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: 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. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

Rule changes →

Subheading 2923.10 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 2923.10; the duty is 6.5%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 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 these goods worth £5.7m (up 33% on the year before), at an average of £1.75 per kg; China supplied 32%, followed by Switzerland.

World trade in these goods reached US$354m in 2024, down 9.1% on 2023.

China was the largest exporter with 42.5% of the total, ahead of Italy.

Questions and answers

What is the HS code for choline and its salts?

Choline and its salts fall under HS subheading 2923.10, part of heading 2923, in section VI of the Harmonized System.

What is the import duty on choline and its salts in the UK?

Under the UK Global Tariff, imports under 2923.10 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 choline and its salts in the EU?

Under the EU Combined Nomenclature, imports under 2923.10 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 choline and its salts?

China, with US$150m in 2024 (42.5% 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 (32%), Switzerland (29%) and Belgium (14%), out of total imports of £5.7m.

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