HS 250100 Sea water and salt liquors
Quick Answer: HS Code 250100 encompasses sea water, salt liquors, and pure sodium chloride (table salt) in various forms, including rock salt and evaporated salt. This heading covers both crude and refined salts, provided they are not put up for retail sale as medicaments or for specific chemical uses. Duty rates vary significantly. In the UK, most subheadings are duty-free (0.00%). The EU applies mixed rates, such as 1.70 EUR or 2.60 EUR per 1000 kg for certain industrial salts, while others are 0.00%. The US imposes a 26% ad valorem duty on some salt products, though others may be "Free." Importers and exporters must verify the specific subheading and origin to determine the precise duty, as rates can differ based on product form, purity, and intended use.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2501001000 | 0.00 % | — | — |
| 2501005110 | 0.00 % | — | — |
| 2501009100 | 0.00 % | — | — |
| 2501003100 | 0.00 % | — | — |
| 2501005100 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2501005110 | 1.70 EUR / 1000 kg | — | — |
| 2501001000 | 0.00 % | — | — |
| 2501003100 | — | — | — |
| 2501005100 | — | — | — |
| 2501005190 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2501000000 | Free | — | ["t"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 250100 cover?
This subheading covers sea water and salt liquors, as defined by the Harmonized System Nomenclature, specifically referring to the natural saline solutions derived from oceans and other saltwater bodies. It encompasses the raw, unrefined water directly from the sea, as well as concentrated salt solutions (brines) that are not yet processed into solid salt. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC system align with this definition, classifying these natural, unprocessed forms of saline water under 250100, prior to any significant chemical alteration or purification that would lead to their classification elsewhere.
What falls outside HS 250100?
The following products are excluded from HS 250100: purified or distilled water, even if originally sourced from the sea, which would typically fall under Chapter 22. Furthermore, chemically pure sodium chloride (table salt), whether obtained from sea water or other sources, is classified under 2501.00.00, but as a solid product, not a liquid. Brines that have been further processed to extract specific minerals or chemicals, or those prepared with added substances for specific industrial uses (e.g., drilling fluids), would also be excluded, potentially falling into Chapter 28 or 38 depending on their composition and intended use, as they are no longer simple "sea water and salt liquors."
What are common classification mistakes for HS 250100?
A common error is misclassifying highly concentrated brines or solutions that have undergone significant processing or chemical modification as simple "salt liquors" under 250100. Importers sometimes overlook the distinction between naturally occurring or minimally concentrated brines and those that are chemically altered or enriched with other substances for specific industrial applications. Another mistake involves classifying purified or desalinated water under this heading, which is incorrect as the purification process fundamentally changes its character from natural sea water. Correct classification requires careful consideration of the product's state and processing, adhering to General Interpretative Rule (GRI) 1, which dictates classification according to the terms of the headings and any relative section or chapter notes.
How should importers classify products under HS 250100?
The correct procedure for classifying products under HS 250100 involves first verifying that the product is indeed natural sea water or a simple salt liquor (brine) without significant chemical alteration or added substances. Importers and customs brokers should obtain detailed product specifications, including origin and any processing steps, to confirm it aligns with the WCO's definition for "sea water and salt liquors." If the product is a solid salt, it falls under the broader 2501 heading but not the 250100 subheading. For any processed brines or solutions, a thorough review of Chapter 28 (Inorganic chemicals) or Chapter 38 (Miscellaneous chemical products) is necessary to ensure accurate classification based on chemical composition and function, preventing potential duties and penalties for misdeclaration.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the general classification criteria for products under HS 250100?
HS 250100 covers 'Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution; sea water; salt liquors; other products of Chapter 25.' The primary criteria for classification under this heading are the chemical composition (sodium chloride content), the origin (sea water, rock salt, brine), and the form (solid, aqueous solution). Products must primarily consist of sodium chloride or be natural sea water or salt liquors. Highly processed or flavored salts, or those mixed with other significant ingredients beyond anti-caking agents, might be classified elsewhere, potentially in Chapter 21 (Miscellaneous edible preparations) if prepared for food use, or Chapter 28 (Inorganic chemicals) if pure sodium chloride of chemical purity.
What are the typical Most Favored Nation (MFN) duty rates for HS 250100, and how do they vary?
The MFN duty rates for HS 250100 vary significantly by importing country and the specific product form. For instance, the United States generally applies a 'Free' (0.00%) MFN duty rate for most subheadings under 250100, as per the USITC Harmonized Tariff Schedule. The European Union's TARIC database shows rates such as 1.70 EUR / 1000 kg or 2.60 EUR / 1000 kg for certain forms of salt, while others may be 'Free'. The UK Global Tariff also lists 'Free' for many entries. However, some countries may apply ad valorem rates, such as 26% or other specific duties. Importers must consult the specific tariff schedule of the destination country for the precise duty rate applicable to their product and origin.
Are there common preferential duty rates or trade agreements that impact imports under HS 250100?
Yes, preferential duty rates are often available for products classified under HS 250100, depending on the origin and applicable trade agreements. For example, imports into the United States from countries with which it has Free Trade Agreements (FTAs) like USMCA (Mexico, Canada), CAFTA-DR, or agreements with Australia, Korea, etc., often qualify for 'Free' (0.00%) duty rates. Similarly, the EU offers preferential rates under agreements such as those with the UK (TCA), various Mediterranean countries, or GSP schemes. Importers should verify if their product's country of origin qualifies for preferential treatment under a specific trade agreement and ensure they meet the Rules of Origin requirements to claim such benefits. This typically involves providing a Certificate of Origin or similar documentation.
What specific documentation is required for importing products under HS 250100?
Standard import documentation for HS 250100 typically includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration. Depending on the product's intended use and origin, additional documents may be required. For food-grade salt, a certificate of analysis detailing purity and composition might be requested by food safety authorities. If claiming preferential duty rates under a Free Trade Agreement, a Certificate of Origin (e.g., NAFTA Certificate of Origin for USMCA, EUR.1 movement certificate for EU agreements) is essential. For sea water or salt liquors, a declaration of origin might be necessary to confirm it is not subject to specific environmental regulations or quotas in certain regions.