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European Union tariff lines under HS 2923.90

Last updated

Landed cost with 2923.90Classify a product

Key facts

HS subheading
2923.90
National lines
13
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
29: Organic chemicals

Summary

The European Union tariff splits HS 2923.90 (quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined) into 13 national lines: 2923 90 00 10 (tetramethylammonium hydroxide, in the form of an aqueous solution containing 25% (± 0,5%) by weight of tetramethylammonium hydroxide), 2923 90 00 13 (bis(N,N,N-trimethyladamantan-1-aminium) sulfate (CAS RN 1000777-61-6) with a purity by weight of 95 % or more, whether or not in aqueous solution containing 20 % or more Bis(N,N,N-trimethyladamantan-1-aminium) sulfate (CAS RN 1000777-61-6)), 2923 90 00 30 (tetrabutylammonium tetrahydroborate (CAS RN 33725-74-5) with a purity by weight of 97 % or more), 2923 90 00 33 (calcium phosphoryl choline chloride tetrahydrate (CAS RN 72556-74-2) with a purity by weight of 90 % or more) and 9 others.

European Union lines under 2923.90

The European Union tariff splits HS 2923.90 (quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined) into 13 national lines: 2923 90 00 10 (tetramethylammonium hydroxide, in the form of an aqueous solution containing 25% (± 0,5%) by weight of tetramethylammonium hydroxide), 2923 90 00 13 (bis(N,N,N-trimethyladamantan-1-aminium) sulfate (CAS RN 1000777-61-6) with a purity by weight of 95 % or more, whether or not in aqueous solution containing 20 % or more Bis(N,N,N-trimethyladamantan-1-aminium) sulfate (CAS RN 1000777-61-6)), 2923 90 00 30 (tetrabutylammonium tetrahydroborate (CAS RN 33725-74-5) with a purity by weight of 97 % or more), 2923 90 00 33 (calcium phosphoryl choline chloride tetrahydrate (CAS RN 72556-74-2) with a purity by weight of 90 % or more) and 9 others.

  • 2923 90 00 10Tetramethylammonium hydroxide, in the form of an aqueous solution containing 25% (± 0,5%) by weight of tetramethylammonium hydroxideDuty: 6.5%
  • 2923 90 00 13Bis(N,N,N-trimethyladamantan-1-aminium) sulfate (CAS RN 1000777-61-6) with a purity by weight of 95 % or more, whether or not in aqueous solution containing 20 % or more Bis(N,N,N-trimethyladamantan-1-aminium) sulfate (CAS RN 1000777-61-6)Duty: 6.5%
  • 2923 90 00 30Tetrabutylammonium tetrahydroborate (CAS RN 33725-74-5) with a purity by weight of 97 % or moreDuty: 6.5%
  • 2923 90 00 33Calcium phosphoryl choline chloride tetrahydrate (CAS RN 72556-74-2) with a purity by weight of 90 % or moreDuty: 6.5%
  • 2923 90 00 50Betaine hydrochloride (CAS RN 590-46-5), with a purity by weight of 93 % or moreDuty: 6.5%
  • 2923 90 00 55Tetrabutylammonium bromide (CAS RN 1643-19-2)Duty: 6.5%
  • 2923 90 00 65N,N,N-trimethyl-tricyclo[3.3.1.13,7]decan-1-aminium hydroxide (CAS RN 53075-09-5) in form of an aqueous solution with a content of N,N,N-trimethyl-tricyclo[3.3.1.13,7]decan-1-aminium hydroxide by weight of 17,5 % or more but not more than 27,5 %Duty: 6.5%
  • 2923 90 00 75Tetraethylammonium hydroxide, in the form of an aqueous solution containing: - 35 % (± 0,5 %) by weight of tetraethylammonium hydroxide, - not more than 1 000 mg/kg of chloride, - not more than 2 mg/kg of iron and - not more than 10 mg/kg of potassiumDuty: 6.5%
  • 2923 90 00 80Diallyldimethylammonium chloride, in the form of an aqueous solution containing by weight 63 % or more but not more than 67 % of diallyldimethylammonium chloride, (CAS RN 7398-69-8)Duty: 6.5%
  • 2923 90 00 85N,N,N-Trimethylanilinium chloride (CAS RN 138-24-9)Duty: 6.5%
  • 2923 90 00 873-Chloro-2-hydroxypropyl)trimethylammonium chloride (CAS RN 3327-22-8), in the form of an aqueous solution containing by weight 65 % or more but not more than 71 % 3-chloro-2-hydroxypropyl)trimethylammonium chlorideDuty: 6.5%
  • 2923 90 00 88Aqueous solution containing by weight 78 % or more but not more than 82 % of [2-(acryloyloxy)ethyl]trimethylammonium chloride (CAS RN 44992-01-0)Duty: 6.5%
  • 2923 90 00 90Other

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.

Everything about importing into European Union

In other countries

National tariff lines under 2923.90 are live on border.bot for the United States (1 line, also used by 1 other country).

The Harmonized System text for 2923.90

Frequently asked questions

How many national tariff lines does the European Union tariff have under HS 2923.90?

The European Union tariff splits HS 2923.90 (quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined) into 13 national lines: 2923 90 00 10 (tetramethylammonium hydroxide, in the form of an aqueous solution containing 25% (± 0,5%) by weight of tetramethylammonium hydroxide), 2923 90 00 13 (bis(N,N,N-trimethyladamantan-1-aminium) sulfate (CAS RN 1000777-61-6) with a purity by weight of 95 % or more, whether or not in aqueous solution containing 20 % or more Bis(N,N,N-trimethyladamantan-1-aminium) sulfate (CAS RN 1000777-61-6)), 2923 90 00 30 (tetrabutylammonium tetrahydroborate (CAS RN 33725-74-5) with a purity by weight of 97 % or more), 2923 90 00 33 (calcium phosphoryl choline chloride tetrahydrate (CAS RN 72556-74-2) with a purity by weight of 90 % or more) and 9 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.

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