{
  "summary": "The European Union tariff has 1,725 national lines in HS chapter 29 (organic chemicals), under 410 subheadings in 42 headings.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "National lines",
      "value": "1,725",
      "source": null
    },
    {
      "label": "Subheadings",
      "value": "410",
      "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": "29: Organic chemicals",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have in HS chapter 29?",
      "answer": "The European Union tariff has 1,725 national lines in HS chapter 29 (organic chemicals), under 410 subheadings in 42 headings."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "Subheadings with European Union lines",
      "text": [
        "The European Union tariff has 1,725 national lines in HS chapter 29 (organic chemicals), under 410 subheadings in 42 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 29 are live on border.bot for the United States (1,227 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
      }
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    "localDeminimis": [
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        "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
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    "ratesLive": true,
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    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "29",
      "description": "Organic chemicals"
    },
    "headings": [
      {
        "code": "2918",
        "description": "Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives",
        "subheadings": [
          {
            "code": "291816",
            "description": "Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Gluconic acid, its salts and esters",
            "lines": 2
          },
          {
            "code": "291817",
            "description": "Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: 2,2-Diphenyl-2-hydroxyacetic acid (benzilic acid)",
            "lines": 1
          },
          {
            "code": "291818",
            "description": "Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Chlorobenzilate (ISO)",
            "lines": 1
          },
          {
            "code": "291819",
            "description": "Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other",
            "lines": 11
          },
          {
            "code": "291821",
            "description": "Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Salicylic acid and its salts",
            "lines": 1
          },
          {
            "code": "291822",
            "description": "Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: O-Acetylsalicylic acid, its salts and esters",
            "lines": 2
          },
          {
            "code": "291823",
            "description": "Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other esters of salicylic acid and their salts",
            "lines": 1
          },
          {
            "code": "291829",
            "description": "Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other",
            "lines": 8
          },
          {
            "code": "291830",
            "description": "Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives",
            "lines": 19
          },
          {
            "code": "291891",
            "description": "Other: 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts and esters",
            "lines": 1
          },
          {
            "code": "291899",
            "description": "Other: Other",
            "lines": 20
          }
        ]
      },
      {
        "code": "2919",
        "description": "Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives",
        "subheadings": [
          {
            "code": "291910",
            "description": "Tris(2,3-dibromopropyl) phosphate",
            "lines": 1
          },
          {
            "code": "291990",
            "description": "Other",
            "lines": 7
          }
        ]
      },
      {
        "code": "2920",
        "description": "Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives",
        "subheadings": [
          {
            "code": "292011",
            "description": "Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives: Parathion (ISO) and parathion-methyl (ISO) (methyl-parathion)",
            "lines": 1
          },
          {
            "code": "292019",
            "description": "Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives: Other",
            "lines": 2
          },
          {
            "code": "292021",
            "description": "Phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives: Dimethyl phosphite",
            "lines": 1
          },
          {
            "code": "292022",
            "description": "Phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives: Diethyl phosphite",
            "lines": 1
          },
          {
            "code": "292023",
            "description": "Phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives: Trimethyl phosphite",
            "lines": 1
          },
          {
            "code": "292024",
            "description": "Phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives: Triethyl phosphite",
            "lines": 1
          },
          {
            "code": "292029",
            "description": "Phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives: Other",
            "lines": 8
          },
          {
            "code": "292030",
            "description": "Endosulfan (ISO)",
            "lines": 1
          },
          {
            "code": "292090",
            "description": "Other",
            "lines": 21
          }
        ]
      },
      {
        "code": "2921",
        "description": "Amine-function compounds",
        "subheadings": [
          {
            "code": "292111",
            "description": "Acyclic monoamines and their derivatives; salts thereof: Methylamine, di- or trimethylamine and their salts",
            "lines": 1
          },
          {
            "code": "292112",
            "description": "Acyclic monoamines and their derivatives; salts thereof: 2-(N,N-Dimethylamino)ethylchloride hydrochloride",
            "lines": 1
          },
          {
            "code": "292113",
            "description": "Acyclic monoamines and their derivatives; salts thereof: 2-(N,N-Diethylamino)ethylchloride hydrochloride",
            "lines": 1
          },
          {
            "code": "292114",
            "description": "Acyclic monoamines and their derivatives; salts thereof: 2-(N,N-Diisopropylamino)ethylchloride hydrochloride",
            "lines": 1
          },
          {
            "code": "292119",
            "description": "Acyclic monoamines and their derivatives; salts thereof: Other",
            "lines": 10
          },
          {
            "code": "292121",
            "description": "Acyclic polyamines and their derivatives; salts thereof: Ethylenediamine and its salts",
            "lines": 1
          },
          {
            "code": "292122",
            "description": "Acyclic polyamines and their derivatives; salts thereof: Hexamethylenediamine and its salts",
            "lines": 1
          },
          {
            "code": "292129",
            "description": "Acyclic polyamines and their derivatives; salts thereof: Other",
            "lines": 8
          },
          {
            "code": "292130",
            "description": "Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof",
            "lines": 5
          },
          {
            "code": "292141",
            "description": "Aromatic monoamines and their derivatives; salts thereof: Aniline and its salts",
            "lines": 1
          },
          {
            "code": "292142",
            "description": "Aromatic monoamines and their derivatives; salts thereof: Aniline derivatives and their salts",
            "lines": 14
          },
          {
            "code": "292143",
            "description": "Aromatic monoamines and their derivatives; salts thereof: Toluidines and their derivatives; salts thereof",
            "lines": 7
          },
          {
            "code": "292144",
            "description": "Aromatic monoamines and their derivatives; salts thereof: Diphenylamine and its derivatives; salts thereof",
            "lines": 2
          },
          {
            "code": "292145",
            "description": "Aromatic monoamines and their derivatives; salts thereof: 1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine (beta- naphthylamine) and their derivatives; salts thereof",
            "lines": 3
          },
          {
            "code": "292146",
            "description": "Aromatic monoamines and their derivatives; salts thereof: Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof",
            "lines": 1
          },
          {
            "code": "292149",
            "description": "Aromatic monoamines and their derivatives; salts thereof: Other",
            "lines": 6
          },
          {
            "code": "292151",
            "description": "Aromatic polyamines and their derivatives; salts thereof: o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof",
            "lines": 7
          },
          {
            "code": "292159",
            "description": "Aromatic polyamines and their derivatives; salts thereof: Other",
            "lines": 8
          }
        ]
      },
      {
        "code": "2922",
        "description": "Oxygen-function amino-compounds",
        "subheadings": [
          {
            "code": "292211",
            "description": "Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: Monoethanolamine and its salts",
            "lines": 1
          },
          {
            "code": "292212",
            "description": "Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: Diethanolamine and its salts",
            "lines": 1
          },
          {
            "code": "292214",
            "description": "Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: Dextropropoxyphene (INN) and its salts",
            "lines": 1
          },
          {
            "code": "292215",
            "description": "Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: Triethanolamine",
            "lines": 1
          },
          {
            "code": "292216",
            "description": "Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: Diethanolammonium perfluorooctane sulphonate",
            "lines": 1
          },
          {
            "code": "292217",
            "description": "Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: Methyldiethanolamine and ethyldiethanolamine",
            "lines": 1
          },
          {
            "code": "292218",
            "description": "Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: 2-(N,N-Diisopropylamino)ethanol",
            "lines": 1
          },
          {
            "code": "292219",
            "description": "Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: Other",
            "lines": 18
          },
          {
            "code": "292221",
            "description": "Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: Aminohydroxynaphthalenesulphonic acids and their salts",
            "lines": 6
          },
          {
            "code": "292229",
            "description": "Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: Other",
            "lines": 16
          },
          {
            "code": "292231",
            "description": "Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof: Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof",
            "lines": 1
          },
          {
            "code": "292239",
            "description": "Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof: Other",
            "lines": 5
          },
          {
            "code": "292241",
            "description": "Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: Lysine and its esters; salts thereof",
            "lines": 1
          },
          {
            "code": "292242",
            "description": "Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: Glutamic acid and its salts",
            "lines": 3
          },
          {
            "code": "292243",
            "description": "Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: Anthranilic acid and its salts",
            "lines": 2
          },
          {
            "code": "292244",
            "description": "Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: Tilidine (INN) and its salts",
            "lines": 1
          },
          {
            "code": "292249",
            "description": "Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: Other",
            "lines": 17
          },
          {
            "code": "292250",
            "description": "Amino-alcohol-phenols, amino-acid-phenols and other amino- compounds with oxygen function",
            "lines": 8
          }
        ]
      },
      {
        "code": "2923",
        "description": "Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined",
        "subheadings": [
          {
            "code": "292310",
            "description": "Choline and its salts",
            "lines": 1
          },
          {
            "code": "292320",
            "description": "Lecithins and other phosphoaminolipids",
            "lines": 1
          },
          {
            "code": "292330",
            "description": "Tetraethylammonium perfluorooctane sulphonate",
            "lines": 1
          },
          {
            "code": "292340",
            "description": "Didecyldimethylammonium perfluorooctane sulphonate",
            "lines": 1
          },
          {
            "code": "292390",
            "description": "Other",
            "lines": 13
          }
        ]
      },
      {
        "code": "2924",
        "description": "Carboxyamide-function compounds; amide-function compounds of carbonic acid",
        "subheadings": [
          {
            "code": "292411",
            "description": "Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof: Meprobamate (INN)",
            "lines": 1
          },
          {
            "code": "292412",
            "description": "Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof: Fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO)",
            "lines": 1
          },
          {
            "code": "292419",
            "description": "Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof: Other",
            "lines": 16
          },
          {
            "code": "292421",
            "description": "Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: Ureines and their derivatives; salts thereof",
            "lines": 1
          },
          {
            "code": "292423",
            "description": "Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts",
            "lines": 1
          },
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