# European Union tariff lines under HS 2915.70

> The European Union tariff splits HS 2915.70 (palmitic acid, stearic acid, their salts and esters) into 4 national lines: 2915 70 40 95 (fatty acids with a carbon chain length of C6, C8, C10, C12, C14, C16 or C18 with an iodine value below 105g/100g and with a degree of split (DoS) of at least 97%, including single fatty acids (also referred to as ‘pure cut’) and blends containing a combination of two or more carbon chain length), 2915 70 40 98 (other), 2915 70 50 10 (fatty acids with a carbon chain length of C6, C8, C10, C12, C14, C16 or C18 with an iodine value below 105g/100g and with a degree of split (DoS) of at least 97%, including single fatty acids (also referred to as ‘pure cut’) and blends containing a combination of two or more carbon chain length) and 2915 70 50 90 (other).

Source: https://border.bot/countries/european-union/hs-codes/291570
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) / [2915.70](https://border.bot/countries/european-union/hs-codes/291570)

## Key facts

- HS subheading: [2915.70](https://border.bot/hs-codes/291570)
- National lines: 4
- 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 2915.70

The European Union tariff splits HS 2915.70 (palmitic acid, stearic acid, their salts and esters) into 4 national lines: 2915 70 40 95 (fatty acids with a carbon chain length of C6, C8, C10, C12, C14, C16 or C18 with an iodine value below 105g/100g and with a degree of split (DoS) of at least 97%, including single fatty acids (also referred to as ‘pure cut’) and blends containing a combination of two or more carbon chain length), 2915 70 40 98 (other), 2915 70 50 10 (fatty acids with a carbon chain length of C6, C8, C10, C12, C14, C16 or C18 with an iodine value below 105g/100g and with a degree of split (DoS) of at least 97%, including single fatty acids (also referred to as ‘pure cut’) and blends containing a combination of two or more carbon chain length) and 2915 70 50 90 (other).

- [2915 70 40 95](https://border.bot/countries/european-union/hs-codes/2915704095) Palmitic acid, stearic acid, their salts and esters, Palmitic acid and its salts and esters, Fatty acids with a carbon chain length of C6, C8, C10, C12, C14, C16 or C18 with an iodine value below 105g/100g and with a degree of split (DoS) of at least 97%, including single fatty acids (also referred to as ‘pure cut’) and blends containing a combination of two or more carbon chain length. Duty (MFN): 5.5%
- [2915 70 40 98](https://border.bot/countries/european-union/hs-codes/2915704098) Palmitic acid, stearic acid, their salts and esters, Palmitic acid and its salts and esters, Other
- [2915 70 50 10](https://border.bot/countries/european-union/hs-codes/2915705010) Palmitic acid, stearic acid, their salts and esters, Stearic acid and its salts and esters, Fatty acids with a carbon chain length of C6, C8, C10, C12, C14, C16 or C18 with an iodine value below 105g/100g and with a degree of split (DoS) of at least 97%, including single fatty acids (also referred to as ‘pure cut’) and blends containing a combination of two or more carbon chain length. Duty (MFN): 5.5%
- [2915 70 50 90](https://border.bot/countries/european-union/hs-codes/2915705090) Palmitic acid, stearic acid, their salts and esters, Stearic acid and its salts and esters, Other. Duty (MFN): 5.5%

## 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 2915.70 are live on border.bot for the United States (3 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/291570): 3 lines, used by 1 other country
- [The Harmonized System text for 2915.70](https://border.bot/hs-codes/291570)

- Previous subheading: [2915.60](https://border.bot/countries/european-union/hs-codes/291560) Butanoic acids, pentanoic acids, their salts and esters
- Next subheading: [2915.90](https://border.bot/countries/european-union/hs-codes/291590) Other

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 2915.70?

The European Union tariff splits HS 2915.70 (palmitic acid, stearic acid, their salts and esters) into 4 national lines: 2915 70 40 95 (fatty acids with a carbon chain length of C6, C8, C10, C12, C14, C16 or C18 with an iodine value below 105g/100g and with a degree of split (DoS) of at least 97%, including single fatty acids (also referred to as ‘pure cut’) and blends containing a combination of two or more carbon chain length), 2915 70 40 98 (other), 2915 70 50 10 (fatty acids with a carbon chain length of C6, C8, C10, C12, C14, C16 or C18 with an iodine value below 105g/100g and with a degree of split (DoS) of at least 97%, including single fatty acids (also referred to as ‘pure cut’) and blends containing a combination of two or more carbon chain length) and 2915 70 50 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.

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/291570.json