HS 291814 Citric acid
Quick Answer: HS code 291814 specifically covers Citric Acid, a versatile organic acid widely used in food and beverage, pharmaceuticals, and industrial applications. For importers into the UK, the Most Favoured Nation (MFN) duty rate is 6.00% ad valorem. The EU applies an MFN rate of 6.50% ad valorem. In the United States, the MFN duty rate is 6% ad valorem, though many countries benefit from duty-free entry under various Free Trade Agreements (e.g., Australia, Korea, Singapore). Importers should verify origin and applicable trade agreements to leverage potential duty reductions. Exporters should ensure accurate product classification to avoid delays and penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2918140000 | 6.00 % | — | — |
| 2918140090 | 6.00 % | — | — |
| 2918140010 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2918140010 | 6.50 % | — | — |
| 2918140000 | 6.50 % | — | — |
| 2918140090 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2918140000 | 6% | 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 2918.14?
Imports of Citric 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 to Classify This HS Code?
What products does HS 291814 cover?
This subheading covers citric acid, a tricarboxylic acid with the chemical formula C₆H₈O₇. It is specifically defined within Heading 2918, which encompasses carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides, peroxyacids, and their halogenated, sulfonated, nitrated, or nitrosated derivatives. The WCO Harmonized System Explanatory Notes for Heading 2918 confirm that citric acid falls under this classification due to its specific chemical structure as a carboxylic acid with multiple hydroxyl groups. Both the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system explicitly list "Citric acid" under subheading 2918.14.00, encompassing all forms of pure citric acid, whether anhydrous or monohydrate.
What falls outside HS 291814?
The following products are excluded from HS 291814: salts and esters of citric acid, which are classified under HS 2918.15. For instance, sodium citrate, potassium citrate, or calcium citrate, commonly used as food additives or buffering agents, are specifically provided for in subheading 2918.15. Additionally, preparations containing citric acid but not consisting solely of the pure chemical, such as cleaning solutions, food preparations, or pharmaceutical formulations where citric acid is merely an ingredient, would be classified according to their principal function or composition elsewhere in the Nomenclature, often in Chapters 21, 30, or 38, depending on the specific nature of the preparation.
What are common classification mistakes for HS 291814?
A common error is misclassifying salts or esters of citric acid, such as sodium citrate, under HS 291814 instead of the correct subheading 291815. This mistake often arises from a lack of precise chemical distinction between the acid itself and its derivatives. Another frequent error involves classifying mixtures or preparations containing citric acid, rather than pure citric acid, under this subheading. According to General Interpretative Rule (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. GRI 3(b) would apply if citric acid were part of a mixture, requiring classification based on the essential character, which would rarely lead to 291814 for a multi-ingredient product.
How should importers classify products under HS 291814?
The correct procedure for classifying products under HS 291814 involves first confirming the chemical identity of the substance as pure citric acid, either anhydrous or monohydrate, through chemical analysis or supplier specifications. Importers and customs brokers should verify that the product is not a salt or ester of citric acid, nor a mixture or preparation where citric acid is merely an ingredient. Reference to the WCO Harmonized System Explanatory Notes for Heading 2918 is crucial for understanding the scope. Finally, cross-referencing with the specific national tariff schedule (e.g., USITC HTS or EU TARIC) for subheading 2918.14.00 will confirm the correct classification and associated duty rates, ensuring compliance and avoiding potential penalties.
Which HS Codes Are Related?
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FAQ
What are the standard Most Favored Nation (MFN) import duty rates for Citric Acid (HS 2918.14) in major markets?
The MFN import duty rates for Citric Acid (HS 2918.14) vary by importing country. For example, the United States applies a rate of 6.0% ad valorem under the Harmonized Tariff Schedule of the United States (HTSUS). The European Union's TARIC database indicates a standard MFN duty rate of 6.0% ad valorem. The UK Global Tariff also lists a 6.0% ad valorem MFN rate. Importers should always verify the current rate with the official customs tariff of the destination country, such as the USITC HTSUS, EU TARIC, or UK Trade Tariff.
Are there any preferential duty rates or free trade agreements that apply to Citric Acid (HS 2918.14)?
Yes, preferential duty rates, including duty-free entry, are available for Citric Acid (HS 2918.14) under various Free Trade Agreements (FTAs) and special programs. For instance, the US HTSUS indicates 'Free' rates for goods originating from countries like 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 specific trade agreements. Similarly, the EU and UK have extensive networks of FTAs. Importers must ensure the goods meet the specific Rules of Origin criteria of the relevant agreement and provide proper documentation (e.g., a certificate of origin) to claim preferential treatment. Failure to meet these requirements will result in the application of the MFN rate.
What are the key classification criteria for Citric Acid under HS 2918.14, and what are common misclassification pitfalls?
Citric Acid is classified under HS 2918.14. The primary classification criterion is its chemical identity as a carboxylic acid with additional oxygen function, specifically a hydroxyl group. Chapter 29 covers 'Organic chemicals,' and heading 2918 specifically includes 'Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides, peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives.' Subheading 2918.14 specifically designates 'Citric acid.' Common misclassification pitfalls include confusing it with other organic acids or mixtures containing citric acid, which might fall under different subheadings or even chapters (e.g., prepared food additives in Chapter 21 or 38 if mixed with other ingredients). Pure citric acid, whether anhydrous or monohydrate, typically falls under 2918.14. Importers should always refer to the WCO Explanatory Notes for Chapter 29 for precise guidance.
What documentation is typically required for importing Citric Acid (HS 2918.14)?
Standard documentation for importing Citric Acid (HS 2918.14) includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration form. To claim preferential duty rates under an FTA, a valid Certificate of Origin (e.g., NAFTA Certificate of Origin, KORUS FTA Certificate of Origin, or a self-certification by the exporter) is mandatory. Depending on the destination country and specific end-use, additional documentation such as a Certificate of Analysis (CoA) to confirm purity and specifications, or compliance with food additive regulations (e.g., FDA requirements in the US or EFSA in the EU) may be required. Importers should consult their customs broker and the relevant government agencies for specific import requirements in the destination country.
Are there any anti-dumping or countervailing duties (AD/CVD) that might apply to Citric Acid (HS 2918.14)?
Yes, anti-dumping or countervailing duties (AD/CVD) can apply to Citric Acid (HS 2918.14) depending on the country of origin and the importing country. For example, the United States has previously imposed AD/CVD on citric acid from specific countries, such as China, with rates that can be significantly high (e.g., 39.5% mentioned in the sample data, which could be an AD rate). These duties are separate from and in addition to the standard MFN duties. Importers must regularly check the official trade remedy databases of the importing country (e.g., US Department of Commerce, EU Commission Trade Defence website, UK Trade Remedies Authority) to determine if AD/CVD orders are in effect for citric acid from their specific supplier's country of origin. Failure to account for these duties can lead to significant unexpected costs and penalties.