HS 291511 Formic acid, its salts and esters
Quick Answer: HS code 291511 covers formic acid, a simple carboxylic acid, along with its various salts (e.g., sodium formate) and esters (e.g., methyl formate). These chemicals are widely used in industries such as textiles, leather, rubber, and as preservatives or intermediates in chemical synthesis. For importers and exporters, understanding the duty rates is crucial. In the UK, the Most Favoured Nation (MFN) duty rate is 4.00% ad valorem. The EU applies an MFN rate of 5.50% ad valorem. In the United States, the MFN rate is 5.5% ad valorem, with many preferential programs offering duty-free access (e.g., under agreements with Australia, Korea, and Singapore). A column 2 rate of 22.5% applies to goods from certain non-MFN countries. Importers should verify eligibility for preferential tariffs to optimize costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2915110000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2915110000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2915110000 | 5.5% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 2915.11?
Imports of Formic acid, its salts and esters may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 291511 cover?
This subheading covers formic acid, its salts, and its esters, as defined within Chapter 29 of the Harmonized System Nomenclature. Formic acid (HCOOH) is the simplest carboxylic acid. Its salts include compounds like sodium formate and calcium formate, while its esters encompass derivatives such as methyl formate and ethyl formate. These products are specifically enumerated under heading 2915, which covers saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides, peroxyacids, and their halogenated, sulfonated, nitrated, or nitrosated derivatives. The scope is precisely outlined in the Explanatory Notes to the Harmonized System and reflected in national tariffs such as the USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC system.
What falls outside HS 291511?
The following products are excluded from HS 291511: acetic acid, which is classified under HS 291521, and other saturated acyclic monocarboxylic acids such as propionic acid (HS 291550) or butyric acid (HS 291560). Additionally, derivatives of formic acid that are not salts or esters, such as formic anhydride, would be classified elsewhere within heading 2915 or other relevant headings based on their specific chemical structure and functional groups. For instance, formamide, an amide of formic acid, falls under HS 292419, as it is a different chemical class. Polymers incorporating formic acid units are also excluded, typically falling under Chapter 39.
What are common classification mistakes for HS 291511?
A common error is misclassifying other simple carboxylic acids or their derivatives as formic acid, its salts, or esters. For example, confusing acetic acid or its salts/esters with those of formic acid is a frequent mistake, despite acetic acid having a distinct chemical formula (CH3COOH) and its own specific subheadings. Another pitfall involves incorrectly classifying complex mixtures where formic acid or its derivatives are present but not the primary constituent, potentially leading to classification under a different heading based on the predominant component or function, as per General Rule of Interpretation (GRI) 3(b). Importers must ensure the chemical identity is precisely matched to the subheading description.
How should importers classify products under HS 291511?
The correct procedure for classifying products under HS 291511 involves first confirming the chemical identity as formic acid, a salt of formic acid, or an ester of formic acid. Importers and customs brokers should obtain a Certificate of Analysis (CoA) or Safety Data Sheet (SDS) from the manufacturer to verify the chemical name, CAS number, and purity. This information should then be cross-referenced with the WCO Harmonized System Explanatory Notes for Heading 2915 and the specific subheading 291511. Finally, consult the relevant national tariff schedule, such as the HTSUS for the United States or TARIC for the EU, to confirm the exact 10-digit code and applicable duty rates, ensuring compliance with all regulatory requirements and avoiding potential penalties.
Which HS Codes Are Related?
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FAQ
What are the typical Most Favored Nation (MFN) duty rates for products classified under HS 2915.11 (Formic acid, its salts and esters) in major markets?
The MFN (Most Favored Nation) duty rates for HS 2915.11 can vary significantly by importing country. For instance, the United States generally applies an MFN duty rate of 4.0% ad valorem. The European Union's TARIC database indicates an MFN duty rate of 5.5% ad valorem for these products. The UK Global Tariff also lists a 5.5% ad valorem MFN rate. However, some countries may apply higher rates, such as 22.5% in specific markets. Importers should always consult the official customs tariff of the destination country, such as the USITC Harmonized Tariff Schedule, EU TARIC, or UK Trade Tariff, for the most current and accurate duty rates.
Which preferential trade agreements offer duty-free entry for HS 2915.11, and what documentation is required to claim these benefits?
Many preferential trade agreements allow for duty-free entry of products classified under HS 2915.11, provided the goods meet the respective rules of origin. Examples of agreements that may grant 'Free' duty status include: agreements with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG). To claim preferential duty rates, importers must typically provide a valid Certificate of Origin (e.g., a Free Trade Agreement Certificate of Origin like the USMCA Certificate of Origin, EUR.1 movement certificate for certain EU agreements, or GSP Form A for Generalized System of Preferences if applicable). This documentation verifies that the goods originate in a qualifying country as defined by the specific trade agreement. Customs brokers must ensure all origin criteria are met and proper documentation is presented at the time of import.
What are the key classification criteria for distinguishing between 'formic acid', 'its salts', and 'its esters' within HS 2915.11, and why is this distinction important?
HS 2915.11 specifically covers 'Formic acid, its salts and esters'. The distinction is based on the chemical structure and functional group: 'Formic acid' (HCOOH) is the carboxylic acid itself. 'Its salts' refers to compounds where the acidic hydrogen of formic acid has been replaced by a metal ion or ammonium (e.g., sodium formate, calcium formate). 'Its esters' refers to compounds formed from formic acid and an alcohol, where the -OH group of the acid is replaced by an -OR group (e.g., methyl formate, ethyl formate). While all fall under 2915.11, understanding the specific chemical identity is crucial for accurate product descriptions on import declarations, compliance with chemical regulations (e.g., REACH in the EU, TSCA in the US), and ensuring correct safety data sheet (SDS) information, even if the tariff classification remains the same. Misidentification could lead to regulatory non-compliance or delays.
Are there any specific import restrictions, licensing requirements, or chemical reporting obligations for formic acid, its salts, or esters under HS 2915.11?
While HS 2915.11 products are generally not subject to widespread import quotas, specific restrictions or reporting obligations can apply depending on the importing country and the end-use. For example, in the United States, chemicals like formic acid and its derivatives are subject to the Toxic Substances Control Act (TSCA) administered by the EPA, requiring reporting and compliance for new and existing chemicals. In the European Union, the REACH (Registration, Evaluation, Authorisation and Restriction of Chemicals) regulation may require registration or notification for substances imported in certain quantities. Importers should also be aware of potential dual-use regulations if these chemicals could be diverted for prohibited purposes. It is imperative for importers to check with the relevant national chemical regulatory authorities and customs agencies for any specific licensing, reporting, or safety data sheet (SDS) requirements applicable to their specific product and destination.