HS 291512 Salts of formic acid
Quick Answer: HS code 291512 covers "Salts of formic acid," which are chemical compounds derived from formic acid, such as sodium formate or calcium formate. These salts are commonly used in various industrial applications, including as reducing agents in dyeing and printing, in leather tanning, as de-icing agents, and as feed additives. Importers and customs brokers should note the varying duty rates: the UK applies a 4.00% ad valorem duty, while the EU imposes 5.50%. In the US, the Most Favored Nation (MFN) rate is 5.5%, but many countries benefit from duty-free treatment under various Free Trade Agreements (e.g., Australia, Korea, Mexico). A higher Column 2 rate of 27.5% applies to goods from non-MFN countries. Accurate classification and origin determination are crucial to leverage preferential tariffs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2915120000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2915120000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2915120000 | 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 2915.12?
Imports of Salts of formic acid 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?
How to Classify This HS Code?
What products does HS 291512 cover?
This subheading covers salts of formic acid, which are derivatives of formic acid (HCOOH) where the acidic hydrogen atom is replaced by a metal ion or an ammonium ion. Specifically, HS 2915.12 encompasses compounds such as sodium formate (HCOONa), calcium formate (Ca(HCOO)2), and ammonium formate (HCOONH4). These are typically used in various industrial applications, including as reducing agents, in textile dyeing and printing, as de-icing agents, and as feed additives. The scope is precisely defined by the Harmonized System Nomenclature, as interpreted by the World Customs Organization (WCO), and reflected in national tariffs such as the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system, ensuring consistent global application for these specific chemical compounds.
What falls outside HS 291512?
The following products are excluded from HS 291512: formic acid itself (HCOOH), which is classified under HS 2915.11. Esters of formic acid, such as methyl formate or ethyl formate, are also excluded and fall under HS 2915.13. Furthermore, mixtures where the salts of formic acid are not the predominant component, or where they are prepared as medicaments or other specific preparations of Chapter 30 or 38, would be classified elsewhere according to their primary function or composition. For example, a formulated de-icing preparation containing sodium formate but also other active ingredients might be classified under Chapter 38, depending on the specific formulation and intended use, rather than as a pure chemical salt.
What are common classification mistakes for HS 291512?
A common error is misclassifying formic acid or its esters within HS 291512, which is exclusively for the *salts* of formic acid. Importers sometimes confuse the parent acid (HS 2915.11) or its ester derivatives (HS 2915.13) with the salts, leading to incorrect duty rates and compliance issues. Another mistake involves classifying mixtures or preparations containing salts of formic acid under this subheading when the product's primary character is conferred by other components or its specific formulation, as per General Interpretative Rule (GRI) 3(b). For instance, a complex animal feed additive containing calcium formate alongside vitamins and other nutrients should be classified as a feed preparation under Chapter 23, not as a pure chemical salt.
How should importers classify products under HS 291512?
The correct procedure for classifying products under HS 291512 involves first confirming the chemical identity of the product as a salt of formic acid. This typically requires reviewing the chemical name (e.g., sodium formate, calcium formate), Chemical Abstracts Service (CAS) number, and chemical structure. Importers and customs brokers should consult the WCO Harmonized System Explanatory Notes for Heading 2915, which provide authoritative guidance on the scope of the subheadings. It is crucial to ensure that the product is a pure chemical or a simple mixture where the salt of formic acid is the sole or principal active ingredient. If in doubt, obtaining a binding ruling from the relevant customs authority (e.g., CBP in the US, national customs in the EU) is highly recommended to ensure compliance and avoid potential penalties.
Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 2915.12, 'Salts of formic acid'?
The Most Favored Nation (MFN) import duty rates for HS code 2915.12, 'Salts of formic acid,' 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. The UK Global Tariff also lists a 5.5% ad valorem MFN rate. However, certain countries may apply higher rates, such as 27.5% in specific circumstances or regions. Importers should always consult the specific tariff schedule of the country of importation for the most accurate and current duty rate.
Are there any preferential duty rates available for 'Salts of formic acid' under HS 2915.12, and how can they be claimed?
Yes, preferential duty rates, including 'Free' rates, are often available for 'Salts of formic acid' (HS 2915.12) under various Free Trade Agreements (FTAs) or Generalized System of Preferences (GSP) programs. For example, the United States offers 'Free' duty for goods originating from countries such as 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) under their respective FTAs. To claim preferential duty rates, importers must ensure the goods meet the Rules of Origin criteria of the specific trade agreement and possess valid proof of origin, such as a Certificate of Origin (e.g., Form A for GSP, or specific FTA certificates), issued by the exporter or producer, or a declaration of origin. Customs brokers require this documentation at the time of entry.
What are the key classification criteria for 'Salts of formic acid' under HS 2915.12, and what distinguishes it from other related chemicals?
HS code 2915.12 specifically covers 'Salts of formic acid.' The primary classification criterion is the chemical identity of the substance: it must be a salt derived from formic acid (HCOOH). This distinguishes it from formic acid itself (classified under HS 2915.11) and from esters of formic acid (classified under HS 2915.13). Classification relies on the chemical structure and composition, confirming the presence of an ionic bond between the formate anion (HCOO-) and a metal cation (e.g., sodium formate, calcium formate). Importers should provide a detailed chemical description, including the Chemical Abstracts Service (CAS) number, and a Safety Data Sheet (SDS) to customs authorities to support accurate classification.
What documentation is typically required by customs authorities for the importation of goods under HS 2915.12?
For the importation of 'Salts of formic acid' under HS 2915.12, standard customs documentation is required. This typically includes a commercial invoice, packing list, bill of lading or air waybill, and potentially a Certificate of Analysis or Safety Data Sheet (SDS) to confirm the chemical identity and characteristics. If claiming preferential duty rates, a valid Certificate of Origin or origin declaration is mandatory. Depending on the specific salt and its intended use, additional permits or licenses from regulatory bodies (e.g., environmental protection agencies, chemical control authorities) might be necessary in the importing country. Importers should verify specific national requirements prior to shipment.