Key facts
- HS subheading
- 2910.90
- National lines
- 8
- 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 2910.90 (epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives) into 8 national lines: 2910 90 00 05 (products containing more than 35 % by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ECH’) and an aliphatic or aromatic alcoholic component (such as BPA), in solid, semi-solid or liquid forms, having all types of molecule weight or molecular structure, whether or not containing curing agents, or additives complying with note 1) g) to Chapter 29, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy groups), 2910 90 00 10 (2-[(2-Methoxyphenoxy)methyl]oxirane (CAS RN 2210-74-4)), 2910 90 00 15 (1,2-Epoxycyclohexane (CAS RN 286-20-4)), 2910 90 00 25 (phenyloxirane (CAS RN 96-09-3)) and 4 others.
European Union lines under 2910.90
The European Union tariff splits HS 2910.90 (epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives) into 8 national lines: 2910 90 00 05 (products containing more than 35 % by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ECH’) and an aliphatic or aromatic alcoholic component (such as BPA), in solid, semi-solid or liquid forms, having all types of molecule weight or molecular structure, whether or not containing curing agents, or additives complying with note 1) g) to Chapter 29, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy groups), 2910 90 00 10 (2-[(2-Methoxyphenoxy)methyl]oxirane (CAS RN 2210-74-4)), 2910 90 00 15 (1,2-Epoxycyclohexane (CAS RN 286-20-4)), 2910 90 00 25 (phenyloxirane (CAS RN 96-09-3)) and 4 others.
- 2910 90 00 05Products containing more than 35 % by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ECH’) and an aliphatic or aromatic alcoholic component (such as BPA), in solid, semi-solid or liquid forms, having all types of molecule weight or molecular structure, whether or not containing curing agents, or additives complying with note 1) g) to Chapter 29, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy groupsDuty: 5.5%
- 2910 90 00 102-[(2-Methoxyphenoxy)methyl]oxirane (CAS RN 2210-74-4)Duty: 5.5%
- 2910 90 00 151,2-Epoxycyclohexane (CAS RN 286-20-4)Duty: 5.5%
- 2910 90 00 25Phenyloxirane (CAS RN 96-09-3)Duty: 5.5%
- 2910 90 00 302,3-Epoxypropan-1-ol (glycidol) (CAS RN 556-52-5)Duty: 5.5%
- 2910 90 00 502,3-Epoxypropyl phenyl ether (CAS RN 122-60-1)Duty: 5.5%
- 2910 90 00 80Allyl glycidyl ether (CAS RN 106-92-3)Duty: 5.5%
- 2910 90 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 2910.90 are live on border.bot for the United States (3 lines, also used by 1 other country).
- United States3 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2910.90?
The European Union tariff splits HS 2910.90 (epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives) into 8 national lines: 2910 90 00 05 (products containing more than 35 % by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ECH’) and an aliphatic or aromatic alcoholic component (such as BPA), in solid, semi-solid or liquid forms, having all types of molecule weight or molecular structure, whether or not containing curing agents, or additives complying with note 1) g) to Chapter 29, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy groups), 2910 90 00 10 (2-[(2-Methoxyphenoxy)methyl]oxirane (CAS RN 2210-74-4)), 2910 90 00 15 (1,2-Epoxycyclohexane (CAS RN 286-20-4)), 2910 90 00 25 (phenyloxirane (CAS RN 96-09-3)) and 4 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.