Subheading · Chapter 29 · Heading 2923
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
Rates by national line · UK Global Tariff
UK lines →- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$53.3kUS$53.3k+US$389.1k+US$4.1m+> US$45.5m
Exports: 77
- China: US$150.4m
- Italy: US$72.2m
- Belgium: US$45.5m
- United States: US$26.5m
- Spain: US$15.2m
- India: US$13.4m
- Germany: US$10.3m
- Netherlands: US$4.1m
- South Korea: US$3m
- France: US$2.7m
- Switzerland: US$1.3m
- Japan: US$1.1m
- United Kingdom: US$1.1m
- Saudi Arabia: US$732.8k
- Hong Kong SAR China: US$706.3k
- Denmark: US$670.6k
- South Africa: US$606.6k
- Lithuania: US$536k
- Thailand: US$389.1k
- Canada: US$266.4k
- Poland: US$263.1k
- Singapore: US$232.4k
- Ecuador: US$212.7k
- Vietnam: US$199.7k
- Austria: US$163.2k
- Guatemala: US$138.1k
- Malaysia: US$133.7k
- Russia: US$126.7k
- Czechia: US$124.9k
- Finland: US$101k
- Romania: US$99.8k
- Australia: US$97.7k
- Hungary: US$95.7k
- New Zealand: US$94.2k
- Ireland: US$91.3k
- Croatia: US$86.4k
- Slovakia: US$77.7k
- Portugal: US$53.3k
- Kazakhstan: US$52.6k
- Seychelles: US$45k
- Türkiye: US$43.2k
- Taiwan: US$41.5k
- Serbia: US$39.5k
- Greece: US$37.9k
- Estonia: US$37.5k
- Mexico: US$37.3k
- Georgia: US$27.4k
- Iran: US$23.1k
- Kuwait: US$23.1k
- Peru: US$19.6k
- Bulgaria: US$14.7k
- Argentina: US$13.8k
- Colombia: US$13.4k
- Bahrain: US$13.1k
- Mozambique: US$10.7k
- Israel: US$9k
- United Arab Emirates: US$8.4k
- Chile: US$6.3k
- Slovenia: US$6.3k
- Kenya: US$6.1k
Trade value (US$) no reported trade < US$281.9kUS$281.9k+US$2.2m+US$6.1m+> US$17m
Imports: 137
- South Korea: US$76.7m
- Argentina: US$23.5m
- United States: US$22.7m
- Brazil: US$17.7m
- Germany: US$17m
- Thailand: US$12.8m
- Canada: US$12.6m
- Vietnam: US$11.9m
- Netherlands: US$11.6m
- Italy: US$10.2m
- Indonesia: US$9.8m
- Russia: US$9.3m
- France: US$6.7m
- Saudi Arabia: US$6.1m
- United Kingdom: US$5.6m
- Poland: US$5.4m
- China: US$4.6m
- Australia: US$4.4m
- Spain: US$4.2m
- Ecuador: US$4m
- Ireland: US$3.8m
- Denmark: US$3.7m
- Malaysia: US$3.5m
- Colombia: US$3.5m
- Taiwan: US$3.4m
- Egypt: US$3.3m
- Türkiye: US$3.3m
- Hungary: US$3.1m
- Singapore: US$3m
- Mexico: US$2.7m
- Portugal: US$2.5m
- Norway: US$2.5m
- India: US$2.4m
- Ukraine: US$2.2m
- Chile: US$2.1m
- Belgium: US$2m
- Morocco: US$2m
- South Africa: US$1.8m
- Peru: US$1.8m
- Japan: US$1.6m
- New Zealand: US$1.5m
- Austria: US$1.3m
- Czechia: US$1.2m
- Philippines: US$1.1m
- Switzerland: US$1m
- Oman: US$990.1k
- Belarus: US$820.7k
- United Arab Emirates: US$789.2k
- Lithuania: US$760.9k
- Serbia: US$591.9k
- Croatia: US$591.3k
- Qatar: US$558.1k
- Romania: US$486.9k
- Sri Lanka: US$459.1k
- Dominican Republic: US$452.1k
- Iraq: US$448.9k
- Myanmar (Burma): US$438.3k
- Israel: US$433.5k
- Cambodia: US$409.4k
- Nigeria: US$400.2k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$150.4m | 42.5% |
| 2 | Italy | US$72.2m | 20.4% |
| 3 | Belgium | US$45.5m | 12.9% |
| 4 | United States | US$26.5m | 7.5% |
| 5 | Spain | US$15.2m | 4.3% |
| 6 |  India | US$13.4m | 3.8% |
| 7 | Germany | US$10.3m | 2.9% |
| 8 |  Netherlands | US$4.1m | 1.2% |
| 9 |  South Korea | US$3m | 0.8% |
| 10 |  France | US$2.7m | 0.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | South Korea | US$76.7m | 21.7% |
| 2 |  Argentina | US$23.5m | 6.6% |
| 3 | United States | US$22.7m | 6.4% |
| 4 |  Brazil | US$17.7m | 5% |
| 5 | Germany | US$17m | 4.8% |
| 6 |  Thailand | US$12.8m | 3.6% |
| 7 |  Canada | US$12.6m | 3.6% |
| 8 | Vietnam | US$11.9m | 3.4% |
| 9 | Netherlands | US$11.6m | 3.3% |
| 10 | Italy | US$10.2m | 2.9% |
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$353.5m 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$150.4m 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.