# European Union tariff lines 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. Source: https://border.bot/countries/european-union/hs-codes/290539 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) / [2905.39](https://border.bot/countries/european-union/hs-codes/290539) ## Key facts - HS subheading: [2905.39](https://border.bot/hs-codes/290539) - 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](https://border.bot/countries/european-union) - Chapter: 29: Organic chemicals ## 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 00](https://border.bot/countries/european-union/hs-codes/2905392000) Diols, Other, Butane-1,3-diol. Duty (MFN): 0% - [2905 39 26 00](https://border.bot/countries/european-union/hs-codes/2905392600) Diols, Other, Butane-1,4-diol, Butane-1,4-diol or tetramethylene glycol (1,4-butanediol) having a bio-based carbon content of 100 % by mass. Duty (MFN): 5.5% - [2905 39 28 00](https://border.bot/countries/european-union/hs-codes/2905392800) Diols, Butane-1,4-diol, Other. Duty (MFN): 5.5% - [2905 39 30 00](https://border.bot/countries/european-union/hs-codes/2905393000) Diols, Other, 2,4,7,9-Tetramethyldec-5-yne-4,7-diol. Duty (MFN): 0% - [2905 39 95 15](https://border.bot/countries/european-union/hs-codes/2905399515) Diols, Other, Other, 2,5-Dimethylhexane-2,5-diol (CAS RN 110-03-2) with a purity by weight of 98 % or more. Duty (MFN): 5.5% - [2905 39 95 25](https://border.bot/countries/european-union/hs-codes/2905399525) Diols, Other, Other, Pinacol (CAS RN 76-09-5) with a purity by weight of 98 % or more. Duty (MFN): 5.5% - [2905 39 95 30](https://border.bot/countries/european-union/hs-codes/2905399530) Diols, Other, Other, 2,4,7,9-Tetramethyl-4,7-decanediol (CAS RN 17913-76-7). Duty (MFN): 5.5% - [2905 39 95 35](https://border.bot/countries/european-union/hs-codes/2905399535) Diols, Other, Other, Propane-1,3-diol (CAS RN 504-63-2) with a purity by weight of 99 % or more. Duty (MFN): 5.5% - [2905 39 95 40](https://border.bot/countries/european-union/hs-codes/2905399540) Diols, Other, Other, Decane-1,10-diol (CAS RN 112-47-0). Duty (MFN): 5.5% - [2905 39 95 45](https://border.bot/countries/european-union/hs-codes/2905399545) Diols, Other, Other, 2,5,7,10,11,14-hexaoxa-1,6-distibabicyclo[4.4.4]tetradecane (CAS RN 29736-75-2) with a purity by weight of 99 % or more. Duty (MFN): 5.5% - [2905 39 95 50](https://border.bot/countries/european-union/hs-codes/2905399550) Diols, Other, Other, 2-Methyl-2-propylpropane-1,3-diol (CAS RN 78-26-2). Duty (MFN): 5.5% - [2905 39 95 60](https://border.bot/countries/european-union/hs-codes/2905399560) Diols, Other, Other, Dodecane-1,12-diol (CAS RN 5675-51-4). Duty (MFN): 5.5% - [2905 39 95 70](https://border.bot/countries/european-union/hs-codes/2905399570) Diols, Other, Other, 2-methylpropane-1,3-diol (CAS RN 2163-42-0) with a purity by weight of 98 % or more. Duty (MFN): 5.5% - [2905 39 95 80](https://border.bot/countries/european-union/hs-codes/2905399580) Diols, Other, Other, Pentane-1,5-diol (CAS RN 111-29-5) with a purity by weight of 97 % or more. Duty (MFN): 5.5% - [2905 39 95 90](https://border.bot/countries/european-union/hs-codes/2905399590) Diols, 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 2905.39 are live on border.bot for the United States (4 lines, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/290539): 4 lines, used by 1 other country - [The Harmonized System text for 2905.39](https://border.bot/hs-codes/290539) - Previous subheading: [2905.32](https://border.bot/countries/european-union/hs-codes/290532) Propylene glycol (propane-1,2-diol) - Next subheading: [2905.41](https://border.bot/countries/european-union/hs-codes/290541) Other polyhydric alcohols ## 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. 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/290539.json