# European Union tariff line 2923 90 00 50: Betaine hydrochloride (CAS RN 590-46-5), with a purity by weight of 93 % or more

> In the European Union tariff, line 2923 90 00 50 covers betaine hydrochloride (CAS RN 590-46-5), with a purity by weight of 93 % or more. The general (MFN) duty rate is 6.5%. It falls under HS subheading 2923.90 in heading 29.23 (chapter 29).

Source: https://border.bot/countries/european-union/hs-codes/2923900050
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 29](https://border.bot/countries/european-union/hs-codes/29) / [2923.90](https://border.bot/countries/european-union/hs-codes/292390) / [2923 90 00 50](https://border.bot/countries/european-union/hs-codes/2923900050)

## Key facts

- Tariff line: 2923 90 00 50
- Covers: Betaine hydrochloride (CAS RN 590-46-5), with a purity by weight of 93 % or more
- Duty (MFN): 6.5%
- Preferential rates: From 0% (58 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- 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](https://border.bot/countries/european-union)
- HS subheading: [2923.90](https://border.bot/hs-codes/292390)

## What this line covers

In the European Union tariff, line 2923 90 00 50 covers betaine hydrochloride (CAS RN 590-46-5), with a purity by weight of 93 % or more.

Its legal text is “Betaine hydrochloride (CAS RN 590-46-5), with a purity by weight of 93 % or more”, read under “Other”.

## How it is structured

It falls under HS subheading 2923.90 in heading 29.23 (chapter 29). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 29: Organic chemicals
- Heading 29.23: Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined
- Subheading 2923.90: Other
- Line 2923 90 00 50: Betaine hydrochloride (CAS RN 590-46-5), with a purity by weight of 93 % or more

## Duty

The general (MFN) duty rate is 6.5%.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 52 origins.

A preferential rate of 5.2% applies to goods from Mercosur.

- 0%: EU-Switzerland agreement: re-imported goods (1007)
- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: EEA - European Economic Area (2012)
- 0%: GSP - General arrangements (2020)
- 0%: GSP+ (incentive arrangement for sustainable development and good governance) (2027)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Andorra (AD)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 0%: Switzerland (CH)
- 0%: Côte d'Ivoire (CI)
- 0%: Chile (CL)
- 0%: Cameroon (CM)
- 0%: Colombia (CO)
- 0%: Algeria (DZ)
- 0%: Ecuador (EC)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: Faroe Islands (FO)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Israel (IL)
- 0%: Jordan (JO)
- 0%: Japan (JP)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Montenegro (ME)
- 0%: North Macedonia (MK)
- 0%: Mexico (MX)
- 0%: New Zealand (NZ)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: Syria (SY)
- 0%: Tunisia (TN)
- 0%: Türkiye (TR)
- 0%: Ukraine (UA)
- 0%: United States (US)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: a group of origins (TARIC area XC) (XC)
- 0%: Kosovo (XK)
- 0%: a group of origins (TARIC area XL) (XL)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 5.2%: Mercosur (5500)

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

- [United States](https://border.bot/countries/united-states/hs-codes/292390): 1 line, used by 1 other country
- [The Harmonized System text for 2923.90](https://border.bot/hs-codes/292390)

## Other lines under 2923.90

- [2923 90 00 10](https://border.bot/countries/european-union/hs-codes/2923900010) Tetramethylammonium hydroxide, in the form of an aqueous solution containing 25% (± 0,5%) by weight of tetramethylammonium hydroxide
- [2923 90 00 13](https://border.bot/countries/european-union/hs-codes/2923900013) 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](https://border.bot/countries/european-union/hs-codes/2923900030) Tetrabutylammonium tetrahydroborate (CAS RN 33725-74-5) with a purity by weight of 97 % or more
- [2923 90 00 33](https://border.bot/countries/european-union/hs-codes/2923900033) Calcium phosphoryl choline chloride tetrahydrate (CAS RN 72556-74-2) with a purity by weight of 90 % or more
- [2923 90 00 55](https://border.bot/countries/european-union/hs-codes/2923900055) Tetrabutylammonium bromide (CAS RN 1643-19-2)
- [2923 90 00 65](https://border.bot/countries/european-union/hs-codes/2923900065) N,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 %
- [2923 90 00 75](https://border.bot/countries/european-union/hs-codes/2923900075) Tetraethylammonium 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 potassium
- [2923 90 00 80](https://border.bot/countries/european-union/hs-codes/2923900080) Diallyldimethylammonium 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)
- [2923 90 00 85](https://border.bot/countries/european-union/hs-codes/2923900085) N,N,N-Trimethylanilinium chloride (CAS RN 138-24-9)
- [2923 90 00 87](https://border.bot/countries/european-union/hs-codes/2923900087) 3-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 chloride
- [2923 90 00 88](https://border.bot/countries/european-union/hs-codes/2923900088) Aqueous solution containing by weight 78 % or more but not more than 82 % of [2-(acryloyloxy)ethyl]trimethylammonium chloride (CAS RN 44992-01-0)
- [2923 90 00 90](https://border.bot/countries/european-union/hs-codes/2923900090) Other

- Previous line: [2923 90 00 33](https://border.bot/countries/european-union/hs-codes/2923900033) Calcium phosphoryl choline chloride tetrahydrate (CAS RN 72556-74-2) with a purity by weight of 90 % or more
- Next line: [2923 90 00 55](https://border.bot/countries/european-union/hs-codes/2923900055) Tetrabutylammonium bromide (CAS RN 1643-19-2)

## Frequently asked questions

### What does tariff line 2923 90 00 50 cover in the European Union tariff?

In the European Union tariff, line 2923 90 00 50 covers betaine hydrochloride (CAS RN 590-46-5), with a purity by weight of 93 % or more.

### What is the general (MFN) duty on 2923 90 00 50 in the European Union?

The general (MFN) duty rate is 6.5%.

### Which preferential rates apply to 2923 90 00 50?

Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP - General arrangements, GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, Türkiye, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 5.2% applies to goods from Mercosur.

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/2923900050.json