Key facts
- HS subheading
- 2501.00
- National lines
- 6
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 25: Salt; sulphur; earths and stone; plastering materials, lime and cement
Summary
The European Union tariff splits HS 2501.00 (salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water) into 6 national lines: 2501 00 10 00 (sea water and salt liquors), 2501 00 31 00 (for chemical transformation (separation of Na from Cl) for the manufacture of other products), 2501 00 51 10 (denatured), 2501 00 51 90 (for industrial uses (including refining) other than the preservation or preparation of foodstuffs for human or animal consumption) and 2 others.
European Union lines under 2501.00
The European Union tariff splits HS 2501.00 (salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water) into 6 national lines: 2501 00 10 00 (sea water and salt liquors), 2501 00 31 00 (for chemical transformation (separation of Na from Cl) for the manufacture of other products), 2501 00 51 10 (denatured), 2501 00 51 90 (for industrial uses (including refining) other than the preservation or preparation of foodstuffs for human or animal consumption) and 2 others.
- 2501 00 10 00Sea water and salt liquorsDuty: 0%
- 2501 00 31 00For chemical transformation (separation of Na from Cl) for the manufacture of other products
- 2501 00 51 10DenaturedDuty: 1.700 EUR TNE
- 2501 00 51 90For industrial uses (including refining) other than the preservation or preparation of foodstuffs for human or animal consumption
- 2501 00 91 00Salt suitable for human consumptionDuty: 2.600 EUR TNE
- 2501 00 99 00OtherDuty: 2.600 EUR TNE
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under 2501.00 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2501.00?
The European Union tariff splits HS 2501.00 (salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water) into 6 national lines: 2501 00 10 00 (sea water and salt liquors), 2501 00 31 00 (for chemical transformation (separation of Na from Cl) for the manufacture of other products), 2501 00 51 10 (denatured), 2501 00 51 90 (for industrial uses (including refining) other than the preservation or preparation of foodstuffs for human or animal consumption) and 2 others.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.