European Union tariff line 2905 44 91 00: Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
Last updated
Key facts
- Tariff line
- 2905 44 91 00
- Covers
- Other polyhydric alcohols, D-glucitol (sorbitol), containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
- Duty (MFN)
- 7.700 % + 23.000 EUR DTN
- Preferential rates
- From 0% (47 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 2905.44
Summary
In the European Union tariff, line 2905 44 91 00 covers other polyhydric alcohols, D-glucitol (sorbitol), containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content. The general (MFN) duty rate is 7.700 % + 23.000 EUR DTN. It falls under HS subheading 2905.44 in heading 29.05 (chapter 29).
What this line covers
In the European Union tariff, line 2905 44 91 00 covers other polyhydric alcohols, D-glucitol (sorbitol), containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content.
Its legal text is “Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content”, read under “Other polyhydric alcohols”, “D-glucitol (sorbitol)” and “Other”.
How it is structured
It falls under HS subheading 2905.44 in heading 29.05 (chapter 29). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 29
- Organic chemicals
- Heading 29.05
- Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
- Subheading 2905.44
- Other polyhydric alcohols
- Within the subheading
- D-glucitol (sorbitol)
- Within the subheading
- Other
- Line 2905 44 91 00
- Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
Duty
The general (MFN) duty rate is 7.700 % + 23.000 EUR DTN.
Duty-free entry applies to goods that qualify under 4 programmes, and to goods from 30 origins.
A preferential rate of 5.800 % + 18.580 EUR DTN applies to goods that qualify under EEA - European Economic Area.
A preferential rate of 0.000 % + 23.000 EUR DTN applies to goods from 8 origins.
A preferential rate of 6.000 % + 18.580 EUR DTN applies to goods from Iceland and Norway.
A preferential rate of 4.810 % + 14.380 EUR DTN applies to goods from New Zealand.
A preferential rate of 7.000 % + 23.000 EUR DTN applies to goods from South Africa.
| Preferential rate | Programme or origin |
|---|---|
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | European Economic Area - Iceland (2014) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Cameroon (CM) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | Kosovo (XK) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | Serbia (XS) |
| 5.800 % + 18.580 EUR DTN | EEA - European Economic Area (2012) |
| 0.000 % + 23.000 EUR DTN | Andorra (AD) |
| 0.000 % + 23.000 EUR DTN | Algeria (DZ) |
| 0.000 % + 23.000 EUR DTN | Faroe Islands (FO) |
| 0.000 % + 23.000 EUR DTN | Israel (IL) |
| 0.000 % + 23.000 EUR DTN | Lebanon (LB) |
| 0.000 % + 23.000 EUR DTN | Syria (SY) |
| 0.000 % + 23.000 EUR DTN | Tunisia (TN) |
| 0.000 % + 23.000 EUR DTN | Türkiye (TR) |
| 6.000 % + 18.580 EUR DTN | Iceland (IS) |
| 6.000 % + 18.580 EUR DTN | Norway (NO) |
| 4.810 % + 14.380 EUR DTN | New Zealand (NZ) |
| 7.000 % + 23.000 EUR DTN | South Africa (ZA) |
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.
Other lines under 2905.44
- 2905 44 11 00Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
- 2905 44 19 00Other
- 2905 44 99 00Other
In other countries
National tariff lines under 2905.44 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
What does tariff line 2905 44 91 00 cover in the European Union tariff?
In the European Union tariff, line 2905 44 91 00 covers other polyhydric alcohols, D-glucitol (sorbitol), containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content.
What is the general (MFN) duty on 2905 44 91 00 in the European Union?
The general (MFN) duty rate is 7.700 % + 23.000 EUR DTN.
Which preferential rates apply to 2905 44 91 00?
Duty-free entry applies to goods that qualify under 4 programmes: Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, the European Economic Area - Iceland, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), OCTs (Overseas Countries and Territories), Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Cameroon, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Jordan, Japan, Kenya, South Korea, Morocco, Moldova, Montenegro, North Macedonia, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Samoa, Kosovo and Serbia. A preferential rate of 5.800 % + 18.580 EUR DTN applies to goods that qualify under EEA - European Economic Area. A preferential rate of 0.000 % + 23.000 EUR DTN applies to goods from Andorra, Algeria, the Faroe Islands, Israel, Lebanon, Syria, Tunisia and Türkiye. A preferential rate of 6.000 % + 18.580 EUR DTN applies to goods from Iceland and Norway. A preferential rate of 4.810 % + 14.380 EUR DTN applies to goods from New Zealand. A preferential rate of 7.000 % + 23.000 EUR DTN applies to goods from South Africa.
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.