Key facts
- HS subheading
- 2904.99
- National lines
- 11
- 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
- Chapter
- 29: Organic chemicals
Summary
The European Union tariff splits HS 2904.99 (other: Other) into 11 national lines: 2904 99 00 20 (1-Chloro-2,4-dinitrobenzene (CAS RN 97-00-7)), 2904 99 00 25 (difluoromethanesulphonyl chloride (CAS RN 1512-30-7)), 2904 99 00 30 (tosyl chloride (CAS RN 98-59-9)), 2904 99 00 40 (4-Chlorobenzenesulphonyl chloride (CAS RN 98-60-2)) and 7 others.
European Union lines under 2904.99
The European Union tariff splits HS 2904.99 (other: Other) into 11 national lines: 2904 99 00 20 (1-Chloro-2,4-dinitrobenzene (CAS RN 97-00-7)), 2904 99 00 25 (difluoromethanesulphonyl chloride (CAS RN 1512-30-7)), 2904 99 00 30 (tosyl chloride (CAS RN 98-59-9)), 2904 99 00 40 (4-Chlorobenzenesulphonyl chloride (CAS RN 98-60-2)) and 7 others.
- 2904 99 00 201-Chloro-2,4-dinitrobenzene (CAS RN 97-00-7)Duty: 5.5%
- 2904 99 00 25Difluoromethanesulphonyl chloride (CAS RN 1512-30-7)Duty: 5.5%
- 2904 99 00 30Tosyl chloride (CAS RN 98-59-9)Duty: 5.5%
- 2904 99 00 404-Chlorobenzenesulphonyl chloride (CAS RN 98-60-2)Duty: 5.5%
- 2904 99 00 50Ethanesulphonyl chloride (CAS RN 594-44-5)Duty: 5.5%
- 2904 99 00 552,4-dichloro-1,3-dinitro-5-(trifluoromethyl)benzene (CAS RN 29091-09-6) with a purity by weight of 96 % or moreDuty: 5.5%
- 2904 99 00 604,4'-Dinitrostilbene-2,2'-disulfonic acid (CAS RN 128-42-7)Duty: 5.5%
- 2904 99 00 654-Nitrotoluene-2-sulphonic acid (CAS RN 121-03-9) in powder form, with a purity by weight of 80 % or more and a content of water by weight of 15 % or moreDuty: 5.5%
- 2904 99 00 75Trifluoromethanesulfonic acid (CAS RN 1493-13-6) with a purity by weight of 99 % or moreDuty: 5.5%
- 2904 99 00 781-Chloro-2-nitrobenzene (CAS RN 88-73-3) with a purity by weight of 99 % or moreDuty: 5.5%
- 2904 99 00 90Other
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 2904.99 are live on border.bot for the United States (9 lines, also used by 1 other country).
- United States9 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2904.99?
The European Union tariff splits HS 2904.99 (other: Other) into 11 national lines: 2904 99 00 20 (1-Chloro-2,4-dinitrobenzene (CAS RN 97-00-7)), 2904 99 00 25 (difluoromethanesulphonyl chloride (CAS RN 1512-30-7)), 2904 99 00 30 (tosyl chloride (CAS RN 98-59-9)), 2904 99 00 40 (4-Chlorobenzenesulphonyl chloride (CAS RN 98-60-2)) and 7 others.
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.