Key facts
- HS subheading
- 2916.31
- National lines
- 5
- 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 2916.31 (aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Benzoic acid, its salts and esters) into 5 national lines: 2916 31 00 10 (benzyl benzoate (CAS RN 120-51-4)), 2916 31 00 20 (phenethyl benzoate (CAS RN 94-47-3) with a purity by weight of 95 % or more), 2916 31 00 30 (benzoic acid), 2916 31 00 91 (sodium benzoate) and 1 other.
European Union lines under 2916.31
The European Union tariff splits HS 2916.31 (aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Benzoic acid, its salts and esters) into 5 national lines: 2916 31 00 10 (benzyl benzoate (CAS RN 120-51-4)), 2916 31 00 20 (phenethyl benzoate (CAS RN 94-47-3) with a purity by weight of 95 % or more), 2916 31 00 30 (benzoic acid), 2916 31 00 91 (sodium benzoate) and 1 other.
- 2916 31 00 10Benzyl benzoate (CAS RN 120-51-4)Duty: 6.5%
- 2916 31 00 20Phenethyl benzoate (CAS RN 94-47-3) with a purity by weight of 95 % or moreDuty: 6.5%
- 2916 31 00 30Benzoic acidDuty: 6.5%
- 2916 31 00 91Sodium benzoateDuty: 6.5%
- 2916 31 00 99Other
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 2916.31 are live on border.bot for the United States (6 lines, also used by 1 other country).
- United States6 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2916.31?
The European Union tariff splits HS 2916.31 (aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Benzoic acid, its salts and esters) into 5 national lines: 2916 31 00 10 (benzyl benzoate (CAS RN 120-51-4)), 2916 31 00 20 (phenethyl benzoate (CAS RN 94-47-3) with a purity by weight of 95 % or more), 2916 31 00 30 (benzoic acid), 2916 31 00 91 (sodium benzoate) and 1 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.