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European Union tariff line 2904 10 00 90: Other

Last updated

Key facts

Tariff line
2904 10 00 90
Covers
Derivatives containing only sulpho groups, their salts and ethyl esters
Duty (MFN)
None recorded
Preferential rates
From 0% (58 programmes or origins)
Additional duties
None recorded
Restrictions
None recorded
Import VAT/GST in the European Union
VAT 21%
De minimis in the European Union
Flat €3 duty up to €150; tax always charged
HS subheading
2904.10

Summary

In the European Union tariff, line 2904 10 00 90 covers derivatives containing only sulpho groups, their salts and ethyl esters. border.bot holds no general (MFN) duty rate for this line. It falls under HS subheading 2904.10 in heading 29.04 (chapter 29).

What this line covers

In the European Union tariff, line 2904 10 00 90 covers derivatives containing only sulpho groups, their salts and ethyl esters.

Its legal text is “Other”, read under “Derivatives containing only sulpho groups, their salts and ethyl esters”.

How it is structured

It falls under HS subheading 2904.10 in heading 29.04 (chapter 29). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

Chapter 29
Organic chemicals
Heading 29.04
Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated
Subheading 2904.10
Derivatives containing only sulpho groups, their salts and ethyl esters
Line 2904 10 00 90
Other

Duty

border.bot holds no general (MFN) duty rate for this line.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 52 origins.

A preferential rate of 4.4% applies to goods from Mercosur.

Preferential rates for 2904 10 00 90
Preferential rateProgramme or origin
0%EU-Switzerland agreement: re-imported goods (1007)
0%CARIFORUM (1033)
0%Eastern and Southern Africa States (1034)
0%SADC EPA (1035)
0%Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000)
0%GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
0%EEA - European Economic Area (2012)
0%GSP - General arrangements (2020)
0%GSP+ (incentive arrangement for sustainable development and good governance) (2027)
0%OCTs (Overseas Countries and Territories) (2080)
0%Central America (2200)
0%Andorra (AD)
0%Albania (AL)
0%Bosnia and Herzegovina (BA)
0%Canada (CA)
0%Switzerland (CH)
0%Côte d'Ivoire (CI)
0%Chile (CL)
0%Cameroon (CM)
0%Colombia (CO)
0%Algeria (DZ)
0%Ecuador (EC)
0%Egypt (EG)
0%Fiji (FJ)
0%Faroe Islands (FO)
0%United Kingdom (GB)
0%Georgia (GE)
0%Ghana (GH)
0%Israel (IL)
0%Jordan (JO)
0%Japan (JP)
0%Kenya (KE)
0%South Korea (KR)
0%Lebanon (LB)
0%Morocco (MA)
0%Moldova (MD)
0%Montenegro (ME)
0%North Macedonia (MK)
0%Mexico (MX)
0%New Zealand (NZ)
0%Peru (PE)
0%Papua New Guinea (PG)
0%Palestine (PS)
0%Solomon Islands (SB)
0%Singapore (SG)
0%Syria (SY)
0%Tunisia (TN)
0%Türkiye (TR)
0%Ukraine (UA)
0%United States (US)
0%Vietnam (VN)
0%Samoa (WS)
0%a group of origins (TARIC area XC) (XC)
0%Kosovo (XK)
0%a group of origins (TARIC area XL) (XL)
0%Serbia (XS)
0%South Africa (ZA)
4.4%Mercosur (5500)

Import VAT and de minimis in the European Union

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.

Other lines under 2904.10

In other countries

National tariff lines under 2904.10 are live on border.bot for the United States (7 lines, also used by 1 other country).

Frequently asked questions

What does tariff line 2904 10 00 90 cover in the European Union tariff?

In the European Union tariff, line 2904 10 00 90 covers derivatives containing only sulpho groups, their salts and ethyl esters.

Which preferential rates apply to 2904 10 00 90?

Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP - General arrangements, GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, Türkiye, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 4.4% applies to goods from Mercosur.

Sources and updates

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.

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