# European Union tariff lines under HS 2904.20

> The European Union tariff splits HS 2904.20 (derivatives containing only nitro or only nitroso groups) into 8 national lines: 2904 20 00 10 (nitromethane (CAS RN 75-52-5)), 2904 20 00 20 (nitroethane (CAS RN 79-24-3)), 2904 20 00 30 (1-Nitropropane (CAS RN 108-03-2)), 2904 20 00 40 (2-Nitropropane (CAS RN 79-46-9)) and 4 others. The general (MFN) duty is 5.5% on all 8 lines.

Source: https://border.bot/countries/european-union/hs-codes/290420
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 29](https://border.bot/countries/european-union/hs-codes/29) / [2904.20](https://border.bot/countries/european-union/hs-codes/290420)

## Key facts

- HS subheading: [2904.20](https://border.bot/hs-codes/290420)
- Duty (MFN): 5.5%
- National lines: 8
- Import VAT/GST in the European Union: VAT 21%
- De minimis in the European Union: Flat €3 duty up to €150; tax always charged
- Tariff: [European Union](https://border.bot/countries/european-union)
- Chapter: 29: Organic chemicals

## European Union lines under 2904.20

The European Union tariff splits HS 2904.20 (derivatives containing only nitro or only nitroso groups) into 8 national lines: 2904 20 00 10 (nitromethane (CAS RN 75-52-5)), 2904 20 00 20 (nitroethane (CAS RN 79-24-3)), 2904 20 00 30 (1-Nitropropane (CAS RN 108-03-2)), 2904 20 00 40 (2-Nitropropane (CAS RN 79-46-9)) and 4 others.

The general (MFN) duty is 5.5% on all 8 lines.

- [2904 20 00 10](https://border.bot/countries/european-union/hs-codes/2904200010) Derivatives containing only nitro or only nitroso groups, Nitromethane (CAS RN 75-52-5). Duty (MFN): 5.5%
- [2904 20 00 20](https://border.bot/countries/european-union/hs-codes/2904200020) Derivatives containing only nitro or only nitroso groups, Nitroethane (CAS RN 79-24-3). Duty (MFN): 5.5%
- [2904 20 00 30](https://border.bot/countries/european-union/hs-codes/2904200030) Derivatives containing only nitro or only nitroso groups, 1-Nitropropane (CAS RN 108-03-2). Duty (MFN): 5.5%
- [2904 20 00 40](https://border.bot/countries/european-union/hs-codes/2904200040) Derivatives containing only nitro or only nitroso groups, 2-Nitropropane (CAS RN 79-46-9). Duty (MFN): 5.5%
- [2904 20 00 50](https://border.bot/countries/european-union/hs-codes/2904200050) Derivatives containing only nitro or only nitroso groups, 2,4-Dinitrotoluene (2,4-DNT) (CAS RN 121-14-2). Duty (MFN): 5.5%
- [2904 20 00 60](https://border.bot/countries/european-union/hs-codes/2904200060) Derivatives containing only nitro or only nitroso groups, 5-tert-butyl-2,4,6-trinitro-m-xylene (Musk xylene) (CAS RN 81-15-2). Duty (MFN): 5.5%
- [2904 20 00 70](https://border.bot/countries/european-union/hs-codes/2904200070) Derivatives containing only nitro or only nitroso groups, (2-nitroprop-1-en-1-ylo)benzene (CAS RN 705-60-2). Duty (MFN): 5.5%
- [2904 20 00 90](https://border.bot/countries/european-union/hs-codes/2904200090) Derivatives containing only nitro or only nitroso groups, Other. Duty (MFN): 5.5%

## 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.

## In other countries

National tariff lines under 2904.20 are live on border.bot for the United States (8 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/290420): 8 lines, used by 1 other country
- [The Harmonized System text for 2904.20](https://border.bot/hs-codes/290420)

- Previous subheading: [2904.10](https://border.bot/countries/european-union/hs-codes/290410) Derivatives containing only sulpho groups, their salts and ethyl esters
- Next subheading: [2904.31](https://border.bot/countries/european-union/hs-codes/290431) Perfluorooctane sulphonic acid, its salts and perfluorooctane sulphonyl fluoride

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 2904.20?

The European Union tariff splits HS 2904.20 (derivatives containing only nitro or only nitroso groups) into 8 national lines: 2904 20 00 10 (nitromethane (CAS RN 75-52-5)), 2904 20 00 20 (nitroethane (CAS RN 79-24-3)), 2904 20 00 30 (1-Nitropropane (CAS RN 108-03-2)), 2904 20 00 40 (2-Nitropropane (CAS RN 79-46-9)) and 4 others.

### What is the duty on HS 2904.20 in the European Union?

The general (MFN) duty is 5.5% on all 8 lines.

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/290420.json