Lecithin, choline and quats from China

0%, 6% and suspensions

Read from the UK Trade Tariff on 26 September 2026, lecithins and other phosphoaminolipids (2923 20 00 00) carried 0% on goods from China. Choline and its salts (2923 10 00 00) and the residual line of other quaternary ammonium salts and hydroxides (2923 90 00 90) carried 0% for pharmaceutical substances listed in the Reliefs Regulations tables, under additional code 2500, and 6% otherwise, under 2501. Other listed quats carried 6%, and no line had an anti-dumping measure.

Autonomous suspensions to 31 December 2028 give 0% to choline chloride of 70% purity or more and calcium phosphoryl choline chloride under 2923 10 00 00, claimed with document code 9Y12, and to whole lines such as tetramethylammonium hydroxide solution (2923 90 00 10), betaine hydrochloride (2923 90 00 50), tetrabutylammonium bromide (2923 90 00 55), tetraethylammonium hydroxide solution (2923 90 00 75) and diallyldimethylammonium chloride solution (2923 90 00 80). None covers mixtures.

Choline chloride sold on a cereal or silica carrier for feed is a mixture and may classify elsewhere, so confirm the commodity code with the form and purity; the pharmaceutical intermediates guide explains the additional codes.

Food, feed and restricted quats

Lecithin used in food is additive E 322 and must meet its specification on the [FSA register of authorised food additives](https://data.food.gov.uk/regulated-products/food_authorisations). Soya or egg lecithin must be declared as a soya or egg allergen under retained [Regulation (EU) No 1169/2011](https://www.legislation.gov.uk/eur/2011/1169/contents), and lecithin produced from genetically modified soya must be labelled under retained [Regulation (EC) No 1829/2003](https://www.legislation.gov.uk/eur/2003/1829/contents), so ask for identity preservation or non-GM evidence.

Choline chloride for animal feed must be an authorised feed additive in Great Britain. Perfluorooctane sulphonate salts of 2923 30 and 2923 40 are persistent organic pollutants restricted under retained [Regulation (EU) 2019/1021](https://www.legislation.gov.uk/eur/2019/1021/contents), so they should not be ordered. Industrial quats need a UK REACH position above one tonne a year, and quats sold as disinfectants are biocides; see our disinfectants guide.

Grades and forms

Lecithin is sold as fluid, de-oiled powder or granules, and on acetone-insoluble content, acid value, viscosity and colour; choline chloride as a 70% or 75% aqueous solution, crystalline powder of 98% or more, or on a carrier; and electronic-grade quats such as tetramethylammonium hydroxide on metal ion limits in parts per billion.

Worked duty example

An invented example rather than a quote: 10 tonnes of benzyltriethylammonium chloride phase-transfer catalyst, commodity code 2923 90 00 90, bought for £42,000 free on board, with £1,800 of freight and insurance, so £43,800 is the value customs works from. Duty at the 6% rate for quaternary ammonium salts is £2,628. VAT at 20% applies to £46,428, so £9,285.60. A VAT-registered buyer usually recovers the VAT, so the border adds £2,628 to the landed cost. See calculating UK import duty and VAT for the method.

Inspection checklist

Lecithin: check acetone-insoluble content, acid value, peroxide value and moisture against the E 322 specification and the certificate, and test for GM soya DNA by PCR where a non-GM claim is made.

Choline chloride: test assay by titration and moisture on samples from several drums or bags, check the solution concentration against the declared grade, and for feed use check heavy metals against the feed additive specification.

Quats and packing: for electronic grades check metal ions by ICP-MS against the specification, check drums and IBCs are sealed and labelled with the lot, and check corrosive and hazard labels match the English safety data sheet.

What goes wrong

These products fail on purity, identity and paperwork. Lecithin arrives with low acetone-insolubles, high peroxide values or an unsupported non-GM claim, choline chloride solution is weaker than stated or powder cakes because it is hygroscopic, electronic-grade quats carry metal ions above the limit, and shipments lack the allergen, GM or feed additive paperwork the buyer needs.

Test the first lot in a UK laboratory, fix the grade and packing in the contract, and check documents before loading. See our quality inspection guide.

Cambridge China Bridge sources lecithin, choline chloride and quaternary ammonium salts for food, feed and chemical businesses, checking the plant's certifications and laboratory before an order. See factory verification.