Key facts
- HS subheading
- 2905.39
- National lines
- 15
- 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 2905.39 (diols: Other) into 15 national lines: 2905 39 20 00 (butane-1,3-diol), 2905 39 26 00 (butane-1,4-diol or tetramethylene glycol (1,4-butanediol) having a bio-based carbon content of 100 % by mass), 2905 39 28 00 (other), 2905 39 30 00 (2,4,7,9-Tetramethyldec-5-yne-4,7-diol) and 11 others.
European Union lines under 2905.39
The European Union tariff splits HS 2905.39 (diols: Other) into 15 national lines: 2905 39 20 00 (butane-1,3-diol), 2905 39 26 00 (butane-1,4-diol or tetramethylene glycol (1,4-butanediol) having a bio-based carbon content of 100 % by mass), 2905 39 28 00 (other), 2905 39 30 00 (2,4,7,9-Tetramethyldec-5-yne-4,7-diol) and 11 others.
- 2905 39 20 00Butane-1,3-diolDuty: 0%
- 2905 39 26 00Butane-1,4-diol or tetramethylene glycol (1,4-butanediol) having a bio-based carbon content of 100 % by massDuty: 5.5%
- 2905 39 28 00OtherDuty: 5.5%
- 2905 39 30 002,4,7,9-Tetramethyldec-5-yne-4,7-diolDuty: 0%
- 2905 39 95 152,5-Dimethylhexane-2,5-diol (CAS RN 110-03-2) with a purity by weight of 98 % or moreDuty: 5.5%
- 2905 39 95 25Pinacol (CAS RN 76-09-5) with a purity by weight of 98 % or moreDuty: 5.5%
- 2905 39 95 302,4,7,9-Tetramethyl-4,7-decanediol (CAS RN 17913-76-7)Duty: 5.5%
- 2905 39 95 35Propane-1,3-diol (CAS RN 504-63-2) with a purity by weight of 99 % or moreDuty: 5.5%
- 2905 39 95 40Decane-1,10-diol (CAS RN 112-47-0)Duty: 5.5%
- 2905 39 95 452,5,7,10,11,14-hexaoxa-1,6-distibabicyclo[4.4.4]tetradecane (CAS RN 29736-75-2) with a purity by weight of 99 % or moreDuty: 5.5%
- 2905 39 95 502-Methyl-2-propylpropane-1,3-diol (CAS RN 78-26-2)Duty: 5.5%
- 2905 39 95 60Dodecane-1,12-diol (CAS RN 5675-51-4)Duty: 5.5%
- 2905 39 95 702-methylpropane-1,3-diol (CAS RN 2163-42-0) with a purity by weight of 98 % or moreDuty: 5.5%
- 2905 39 95 80Pentane-1,5-diol (CAS RN 111-29-5) with a purity by weight of 97 % or moreDuty: 5.5%
- 2905 39 95 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 2905.39 are live on border.bot for the United States (4 lines, also used by 1 other country).
- United States4 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2905.39?
The European Union tariff splits HS 2905.39 (diols: Other) into 15 national lines: 2905 39 20 00 (butane-1,3-diol), 2905 39 26 00 (butane-1,4-diol or tetramethylene glycol (1,4-butanediol) having a bio-based carbon content of 100 % by mass), 2905 39 28 00 (other), 2905 39 30 00 (2,4,7,9-Tetramethyldec-5-yne-4,7-diol) and 11 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.