European Union tariff line 2923 90 00 90: Other
Last updated
Key facts
- Tariff line
- 2923 90 00 90
- Covers
- Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined
- Duty (MFN)
- None recorded
- 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
- HS subheading
- 2923.90
Summary
In the European Union tariff, line 2923 90 00 90 covers quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined. border.bot holds no general (MFN) duty rate for this line. It falls under HS subheading 2923.90 in heading 29.23 (chapter 29).
What this line covers
In the European Union tariff, line 2923 90 00 90 covers quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined.
Its legal text is “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
- Line 2923 90 00 90
- Other
Duty
border.bot holds no general (MFN) duty rate for this line.
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.
| Preferential rate | Programme or origin |
|---|---|
| 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.
Other lines under 2923.90
- 2923 90 00 10Tetramethylammonium hydroxide, in the form of an aqueous solution containing 25% (± 0,5%) by weight of tetramethylammonium hydroxide
- 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)
- 2923 90 00 30Tetrabutylammonium tetrahydroborate (CAS RN 33725-74-5) with a purity by weight of 97 % or more
- 2923 90 00 33Calcium phosphoryl choline chloride tetrahydrate (CAS RN 72556-74-2) with a purity by weight of 90 % or more
- 2923 90 00 50Betaine hydrochloride (CAS RN 590-46-5), with a purity by weight of 93 % or more
- 2923 90 00 55Tetrabutylammonium bromide (CAS RN 1643-19-2)
- 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 %
- 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 potassium
- 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)
- 2923 90 00 85N,N,N-Trimethylanilinium chloride (CAS RN 138-24-9)
- 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 chloride
- 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)
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 States1 line, used by 1 other country
Frequently asked questions
What does tariff line 2923 90 00 90 cover in the European Union tariff?
In the European Union tariff, line 2923 90 00 90 covers quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined.
Which preferential rates apply to 2923 90 00 90?
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.