Key facts
- HS subheading
- 2914.40
- National lines
- 3
- 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 2914.40 (ketone-alcohols and ketone-aldehydes) into 3 national lines: 2914 40 10 00 (4-Hydroxy-4-methylpentan-2-one (diacetone alcohol)), 2914 40 90 10 (benzoin (CAS RN 119-53-9) with a purity by weight of 99 % or more) and 2914 40 90 90 (other).
European Union lines under 2914.40
The European Union tariff splits HS 2914.40 (ketone-alcohols and ketone-aldehydes) into 3 national lines: 2914 40 10 00 (4-Hydroxy-4-methylpentan-2-one (diacetone alcohol)), 2914 40 90 10 (benzoin (CAS RN 119-53-9) with a purity by weight of 99 % or more) and 2914 40 90 90 (other).
- 2914 40 10 004-Hydroxy-4-methylpentan-2-one (diacetone alcohol)Duty: 5.5%
- 2914 40 90 10Benzoin (CAS RN 119-53-9) with a purity by weight of 99 % or more
- 2914 40 90 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 2914.40 are live on border.bot for the United States (5 lines, also used by 1 other country).
- United States5 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2914.40?
The European Union tariff splits HS 2914.40 (ketone-alcohols and ketone-aldehydes) into 3 national lines: 2914 40 10 00 (4-Hydroxy-4-methylpentan-2-one (diacetone alcohol)), 2914 40 90 10 (benzoin (CAS RN 119-53-9) with a purity by weight of 99 % or more) and 2914 40 90 90 (other).
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.