{
  "summary": "The European Union tariff has 86 national lines in HS chapter 25 (salt; sulphur; earths and stone; plastering materials, lime and cement), under 67 subheadings in 29 headings.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "National lines",
      "value": "86",
      "source": null
    },
    {
      "label": "Subheadings",
      "value": "67",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "25: Salt; sulphur; earths and stone; plastering materials, lime and cement",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have in HS chapter 25?",
      "answer": "The European Union tariff has 86 national lines in HS chapter 25 (salt; sulphur; earths and stone; plastering materials, lime and cement), under 67 subheadings in 29 headings."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "Subheadings with European Union lines",
      "text": [
        "The European Union tariff has 86 national lines in HS chapter 25 (salt; sulphur; earths and stone; plastering materials, lime and cement), under 67 subheadings in 29 headings."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "The European Union charges VAT on imports at a standard rate of 21%.",
        "From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under chapter 25 are live on border.bot for the United States (101 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.",
        "The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.",
        "This page was last updated on 11 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
  "data": {
    "type": "country-chapter",
    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "schedule": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "borrowed": false,
    "localTaxes": [
      {
        "code": "VAT",
        "name": "VAT",
        "region": null,
        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": null,
        "notes": null
      }
    ],
    "localDeminimis": [
      {
        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
      }
    ],
    "ratesLive": true,
    "provenance": [
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    ],
    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "25",
      "description": "Salt; sulphur; earths and stone; plastering materials, lime and cement"
    },
    "headings": [
      {
        "code": "2501",
        "description": "Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water",
        "subheadings": [
          {
            "code": "250100",
            "description": "Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water",
            "lines": 6
          }
        ]
      },
      {
        "code": "2502",
        "description": "Unroasted iron pyrites",
        "subheadings": [
          {
            "code": "250200",
            "description": "Unroasted iron pyrites",
            "lines": 1
          }
        ]
      },
      {
        "code": "2503",
        "description": "Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur",
        "subheadings": [
          {
            "code": "250300",
            "description": "Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur",
            "lines": 2
          }
        ]
      },
      {
        "code": "2504",
        "description": "Natural graphite",
        "subheadings": [
          {
            "code": "250410",
            "description": "In powder or in flakes",
            "lines": 1
          },
          {
            "code": "250490",
            "description": "Other",
            "lines": 1
          }
        ]
      },
      {
        "code": "2505",
        "description": "Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26",
        "subheadings": [
          {
            "code": "250510",
            "description": "Silica sands and quartz sands",
            "lines": 1
          },
          {
            "code": "250590",
            "description": "Other",
            "lines": 1
          }
        ]
      },
      {
        "code": "2506",
        "description": "Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape",
        "subheadings": [
          {
            "code": "250610",
            "description": "Quartz",
            "lines": 1
          },
          {
            "code": "250620",
            "description": "Quartzite",
            "lines": 1
          }
        ]
      },
      {
        "code": "2507",
        "description": "Kaolin and other kaolinic clays, whether or not calcined",
        "subheadings": [
          {
            "code": "250700",
            "description": "Kaolin and other kaolinic clays, whether or not calcined",
            "lines": 3
          }
        ]
      },
      {
        "code": "2508",
        "description": "Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths",
        "subheadings": [
          {
            "code": "250810",
            "description": "Bentonite",
            "lines": 1
          },
          {
            "code": "250830",
            "description": "Fire-clay",
            "lines": 1
          },
          {
            "code": "250840",
            "description": "Other clays",
            "lines": 1
          },
          {
            "code": "250850",
            "description": "Andalusite, kyanite and sillimanite",
            "lines": 1
          },
          {
            "code": "250860",
            "description": "Mullite",
            "lines": 1
          },
          {
            "code": "250870",
            "description": "Chamotte or dinas earths",
            "lines": 1
          }
        ]
      },
      {
        "code": "2509",
        "description": "Chalk",
        "subheadings": [
          {
            "code": "250900",
            "description": "Chalk",
            "lines": 1
          }
        ]
      },
      {
        "code": "2510",
        "description": "Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk",
        "subheadings": [
          {
            "code": "251010",
            "description": "Unground",
            "lines": 1
          },
          {
            "code": "251020",
            "description": "Ground",
            "lines": 1
          }
        ]
      },
      {
        "code": "2511",
        "description": "Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816",
        "subheadings": [
          {
            "code": "251110",
            "description": "Natural barium sulphate (barytes)",
            "lines": 1
          },
          {
            "code": "251120",
            "description": "Natural barium carbonate (witherite)",
            "lines": 1
          }
        ]
      },
      {
        "code": "2512",
        "description": "Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less",
        "subheadings": [
          {
            "code": "251200",
            "description": "Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less",
            "lines": 1
          }
        ]
      },
      {
        "code": "2513",
        "description": "Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated",
        "subheadings": [
          {
            "code": "251310",
            "description": "Pumice stone",
            "lines": 1
          },
          {
            "code": "251320",
            "description": "Emery, natural corundum, natural garnet and other natural abrasives",
            "lines": 1
          }
        ]
      },
      {
        "code": "2514",
        "description": "Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape",
        "subheadings": [
          {
            "code": "251400",
            "description": "Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape",
            "lines": 1
          }
        ]
      },
      {
        "code": "2515",
        "description": "Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2,5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape",
        "subheadings": [
          {
            "code": "251511",
            "description": "Marble and travertine: Crude or roughly trimmed",
            "lines": 1
          },
          {
            "code": "251512",
            "description": "Marble and travertine: Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape",
            "lines": 1
          },
          {
            "code": "251520",
            "description": "Ecaussine and other calcareous monumental or building stone; alabaster",
            "lines": 1
          }
        ]
      },
      {
        "code": "2516",
        "description": "Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape",
        "subheadings": [
          {
            "code": "251611",
            "description": "Granite: Crude or roughly trimmed",
            "lines": 1
          },
          {
            "code": "251612",
            "description": "Granite: Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape",
            "lines": 1
          },
          {
            "code": "251620",
            "description": "Sandstone",
            "lines": 1
          },
          {
            "code": "251690",
            "description": "Other monumental or building stone",
            "lines": 1
          }
        ]
      },
      {
        "code": "2517",
        "description": "Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated",
        "subheadings": [
          {
            "code": "251710",
            "description": "Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated",
            "lines": 3
          },
          {
            "code": "251720",
            "description": "Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10",
            "lines": 1
          },
          {
            "code": "251730",
            "description": "Tarred macadam",
            "lines": 1
          },
          {
            "code": "251741",
            "description": "Granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated: Of marble",
            "lines": 1
          },
          {
            "code": "251749",
            "description": "Granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated: Other",
            "lines": 1
          }
        ]
      },
      {
        "code": "2518",
        "description": "Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape",
        "subheadings": [
          {
            "code": "251810",
            "description": "Dolomite, not calcined or sintered",
            "lines": 1
          },
          {
            "code": "251820",
            "description": "Calcined or sintered dolomite",
            "lines": 1
          }
        ]
      },
      {
        "code": "2519",
        "description": "Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure",
        "subheadings": [
          {
            "code": "251910",
            "description": "Natural magnesium carbonate (magnesite)",
            "lines": 1
          },
          {
            "code": "251990",
            "description": "Other",
            "lines": 4
          }
        ]
      },
      {
        "code": "2520",
        "description": "Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders",
        "subheadings": [
          {
            "code": "252010",
            "description": "Gypsum; anhydrite",
            "lines": 1
          },
          {
            "code": "252020",
            "description": "Plasters",
            "lines": 1
          }
        ]
      },
      {
        "code": "2521",
        "description": "Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement",
        "subheadings": [
          {
            "code": "252100",
            "description": "Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement",
            "lines": 1
          }
        ]
      },
      {
        "code": "2522",
        "description": "Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825",
        "subheadings": [
          {
            "code": "252210",
            "description": "Quicklime",
            "lines": 1
          },
          {
            "code": "252220",
            "description": "Slaked lime",
            "lines": 1
          },
          {
            "code": "252230",
            "description": "Hydraulic lime",
            "lines": 1
          }
        ]
      },
      {
        "code": "2523",
        "description": "Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers",
        "subheadings": [
          {
            "code": "252310",
            "description": "Cement clinkers",
            "lines": 2
          },
          {
            "code": "252321",
            "description": "Portland cement: White cement, whether or not artificially coloured",
            "lines": 1
          },
          {
            "code": "252329",
            "description": "Portland cement: Other",
            "lines": 1
          },
          {
            "code": "252330",
            "description": "Aluminous cement",
            "lines": 1
          },
          {
            "code": "252390",
            "description": "Other hydraulic cements",
            "lines": 2
          }
        ]
      },
      {
        "code": "2524",
        "description": "Asbestos",
        "subheadings": [
          {
            "code": "252410",
            "description": "Crocidolite",
            "lines": 1
          },
          {
            "code": "252490",
            "description": "Other",
            "lines": 1
          }
        ]
      },
      {
        "code": "2525",
        "description": "Mica, including splittings; mica waste",
        "subheadings": [
          {
            "code": "252510",
            "description": "Crude mica and mica rifted into sheets or splittings",
            "lines": 1
          },
          {
            "code": "252520",
            "description": "Mica powder",
            "lines": 1
          },
          {
            "code": "252530",
            "description": "Mica waste",
            "lines": 1
          }
        ]
      },
      {
        "code": "2526",
        "description": "Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc",
        "subheadings": [
          {
            "code": "252610",
            "description": "Not crushed, not powdered",
            "lines": 1
          },
          {
            "code": "252620",
            "description": "Crushed or powdered",
            "lines": 1
          }
        ]
      },
      {
        "code": "2528",
        "description": "Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight",
        "subheadings": [
          {
            "code": "252800",
            "description": "Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight",
            "lines": 1
          }
        ]
      },
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