# European Union tariff lines 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. Source: https://border.bot/countries/european-union/hs-codes/290499 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) / [2904.99](https://border.bot/countries/european-union/hs-codes/290499) ## Key facts - HS subheading: [2904.99](https://border.bot/hs-codes/290499) - 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](https://border.bot/countries/european-union) - Chapter: 29: Organic chemicals ## 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 20](https://border.bot/countries/european-union/hs-codes/2904990020) Other, Other, 1-Chloro-2,4-dinitrobenzene (CAS RN 97-00-7). Duty (MFN): 5.5% - [2904 99 00 25](https://border.bot/countries/european-union/hs-codes/2904990025) Other, Other, Difluoromethanesulphonyl chloride (CAS RN 1512-30-7). Duty (MFN): 5.5% - [2904 99 00 30](https://border.bot/countries/european-union/hs-codes/2904990030) Other, Other, Tosyl chloride (CAS RN 98-59-9). Duty (MFN): 5.5% - [2904 99 00 40](https://border.bot/countries/european-union/hs-codes/2904990040) Other, Other, 4-Chlorobenzenesulphonyl chloride (CAS RN 98-60-2). Duty (MFN): 5.5% - [2904 99 00 50](https://border.bot/countries/european-union/hs-codes/2904990050) Other, Other, Ethanesulphonyl chloride (CAS RN 594-44-5). Duty (MFN): 5.5% - [2904 99 00 55](https://border.bot/countries/european-union/hs-codes/2904990055) Other, Other, 2,4-dichloro-1,3-dinitro-5-(trifluoromethyl)benzene (CAS RN 29091-09-6) with a purity by weight of 96 % or more. Duty (MFN): 5.5% - [2904 99 00 60](https://border.bot/countries/european-union/hs-codes/2904990060) Other, Other, 4,4'-Dinitrostilbene-2,2'-disulfonic acid (CAS RN 128-42-7). Duty (MFN): 5.5% - [2904 99 00 65](https://border.bot/countries/european-union/hs-codes/2904990065) Other, Other, 4-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 more. Duty (MFN): 5.5% - [2904 99 00 75](https://border.bot/countries/european-union/hs-codes/2904990075) Other, Other, Trifluoromethanesulfonic acid (CAS RN 1493-13-6) with a purity by weight of 99 % or more. Duty (MFN): 5.5% - [2904 99 00 78](https://border.bot/countries/european-union/hs-codes/2904990078) Other, Other, 1-Chloro-2-nitrobenzene (CAS RN 88-73-3) with a purity by weight of 99 % or more. Duty (MFN): 5.5% - [2904 99 00 90](https://border.bot/countries/european-union/hs-codes/2904990090) Other ## 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 States](https://border.bot/countries/united-states/hs-codes/290499): 9 lines, used by 1 other country - [The Harmonized System text for 2904.99](https://border.bot/hs-codes/290499) - Previous subheading: [2904.91](https://border.bot/countries/european-union/hs-codes/290491) Other - Next subheading: [2905.11](https://border.bot/countries/european-union/hs-codes/290511) Saturated monohydric alcohols ## 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. 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/290499.json