HS 281512 In aqueous solution (soda lye or liquid soda)
Quick Answer: HS code 2815.12 specifically covers Sodium Hydroxide (caustic soda) when presented "in aqueous solution," commonly known as soda lye or liquid soda. This classification distinguishes it from solid forms of sodium hydroxide. It's a critical industrial chemical used in diverse applications, including pulp and paper manufacturing, textiles, detergents, and water treatment. Importers and exporters should note varying duty rates: the UK applies a 4.00% ad valorem duty, the EU imposes 5.50% ad valorem, while the US levies 1.1¢/kg or offers duty-free treatment under certain conditions. Accurate concentration declarations are crucial for proper classification and duty assessment, particularly where specific gravity or concentration thresholds might impact regulatory compliance or duty calculations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2815120000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2815120000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2815120000 | Free | — | ["kg","NaOH kg"] |
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 281512 cover?
This subheading covers sodium hydroxide specifically when it is presented in an aqueous solution, commonly known as soda lye or liquid soda. This classification is consistent with the Harmonized System Nomenclature, which places sodium hydroxide (caustic soda) under Heading 2815, and further specifies its form. The USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC system both define 2815.12.00 as "Sodium hydroxide (caustic soda): In aqueous solution (soda lye or liquid soda)," emphasizing the dissolved state of the chemical in water, distinguishing it from its solid forms.
What falls outside HS 281512?
The following products are excluded from HS 281512: solid forms of sodium hydroxide, such as flakes, pearls, or blocks, which are classified under HS 281511. Additionally, solutions of sodium hydroxide that contain other chemical components beyond water, making them a mixture or preparation, would typically be excluded from this specific subheading and might fall under other headings depending on their composition and primary function. For instance, a cleaning preparation containing sodium hydroxide as an active ingredient, but not solely an aqueous solution of sodium hydroxide, would be classified elsewhere, potentially under Chapter 34 or 38.
What are common classification mistakes for HS 281512?
A common error is misclassifying solid forms of sodium hydroxide, such as anhydrous pellets or flakes, under HS 281512. This is incorrect because 281512 explicitly specifies "In aqueous solution." Solid sodium hydroxide should be classified under HS 281511. Another mistake involves classifying solutions containing sodium hydroxide along with other active ingredients as 281512; however, such mixtures are generally classified according to their essential character, often under Chapter 38 as miscellaneous chemical products or Chapter 34 for soaps and detergents, guided by General Interpretative Rule (GRI) 3(b).
How should importers classify products under HS 281512?
The correct procedure for classifying products under HS 281512 involves verifying that the product is exclusively sodium hydroxide dissolved in water, without any other significant chemical components. Importers and customs brokers must ensure that the product's commercial invoice, safety data sheet (SDS), and technical specifications clearly state "sodium hydroxide in aqueous solution" or "soda lye/liquid soda." If the product is in a solid form (e.g., flakes, pearls), it must be classified under HS 281511. Any presence of additional active ingredients necessitates a review under other relevant headings, potentially requiring a binding tariff information (BTI) ruling for complex mixtures to ensure compliance with WCO General Interpretative Rules.
Which HS Codes Are Related?
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FAQ
What is the import duty rate for HS 2815.12, 'Sodium hydroxide (caustic soda) in aqueous solution (soda lye or liquid soda)', when imported into the United States?
For imports into the United States under Harmonized Tariff Schedule (HTS) subheading 2815.12.0000, the Most Favored Nation (MFN) duty rate (General rate of duty) is Free. This means there is no ad valorem or specific duty applied to goods classified under this subheading from countries with which the U.S. has normal trade relations. Importers should always verify the current rates on the official USITC HTS website (hts.usitc.gov) as rates can be subject to change.
How is 'sodium hydroxide in aqueous solution' distinguished from solid sodium hydroxide for classification purposes under HS 2815?
HS code 2815 specifically covers 'Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.' Subheading 2815.11 is for 'Solid' sodium hydroxide, while 2815.12 is for 'In aqueous solution (soda lye or liquid soda).' The key distinguishing factor for classification between these two subheadings is the physical state of the sodium hydroxide at the time of importation. If it is a solid form (e.g., flakes, pellets, granules, anhydrous), it falls under 2815.11. If it is dissolved in water, forming a liquid solution commonly known as soda lye or liquid soda, it is classified under 2815.12. The concentration of the solution is not a primary classification criterion between these two subheadings, as long as it remains an aqueous solution.
Are there any preferential duty rates available for HS 2815.12 under common trade agreements, such as those with the EU or UK?
Yes, preferential duty rates can apply depending on the country of origin and the specific trade agreement. For example, if importing into the European Union (EU) under TARIC code 2815 12 00 00, the MFN duty rate is typically Free. Similarly, for imports into the United Kingdom under the UK Global Tariff (UKGT) code 2815 12 00 00, the MFN duty rate is also Free. However, importers should always verify eligibility for preferential treatment by ensuring the goods meet the Rules of Origin requirements of the respective trade agreement (e.g., EU-UK Trade and Cooperation Agreement, GSP schemes). Proper origin documentation, such as a certificate of origin or origin declaration, is crucial to claim preferential rates. Always consult the official EU TARIC database or the UK Trade Tariff for the most current and specific information.
What specific documentation is required for the importation of sodium hydroxide in aqueous solution (HS 2815.12) to ensure customs compliance?
Beyond standard customs documentation such as the commercial invoice, packing list, and bill of lading/air waybill, importers of HS 2815.12 should be prepared for additional requirements due to the chemical nature of the product. A Safety Data Sheet (SDS) is often required by regulatory agencies (e.g., EPA in the U.S., ECHA in the EU) for hazardous materials, which sodium hydroxide is. This SDS provides critical information for safe handling, transport, and emergency procedures. Depending on the end-use and concentration, other permits or declarations related to chemical control regulations might be necessary. For claiming preferential duty rates under a Free Trade Agreement, a valid Certificate of Origin or an origin declaration is essential. Customs brokers and importers should verify all specific national and regional regulatory requirements prior to shipment.