Key facts
- HS subheading
- 2918.19
- National lines
- 11
- 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 2918.19 (carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other) into 11 national lines: 2918 19 30 10 (cholic acid (CAS RN 81-25-4)), 2918 19 30 20 (3-α,12-α-Dihydroxy-5-β-cholan-24-oic acid (deoxycholic acid) (CAS RN 83-44-3)), 2918 19 30 90 (other), 2918 19 40 00 (2,2-Bis(hydroxymethyl)propionic acid) and 7 others.
European Union lines under 2918.19
The European Union tariff splits HS 2918.19 (carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other) into 11 national lines: 2918 19 30 10 (cholic acid (CAS RN 81-25-4)), 2918 19 30 20 (3-α,12-α-Dihydroxy-5-β-cholan-24-oic acid (deoxycholic acid) (CAS RN 83-44-3)), 2918 19 30 90 (other), 2918 19 40 00 (2,2-Bis(hydroxymethyl)propionic acid) and 7 others.
- 2918 19 30 10Cholic acid (CAS RN 81-25-4)Duty: 6.3%
- 2918 19 30 203-α,12-α-Dihydroxy-5-β-cholan-24-oic acid (deoxycholic acid) (CAS RN 83-44-3)Duty: 6.3%
- 2918 19 30 90OtherDuty: 6.3%
- 2918 19 40 002,2-Bis(hydroxymethyl)propionic acidDuty: 0%
- 2918 19 98 20L-Malic acid (CAS RN 97-67-6)Duty: 6.5%
- 2918 19 98 25(S)-2-Hydroxy-2-phenylacetic acid (CAS RN 17199-29-0) with a purity by weight of 99 % or moreDuty: 6.5%
- 2918 19 98 30Ethyl 1-hydroxycyclopentanecarboxylate (CAS RN 41248-23-1)Duty: 6.5%
- 2918 19 98 5012-Hydroxyoctadecanoic acid (CAS RN 106-14-9) with a purity by weight of 90 % or more for use in the manufacture of polyglycerin-poly-12-hydroxyoctadecanoic acid estersDuty: 6.5%
- 2918 19 98 60(R)-tert-butyl 2'-(1-hydroxyethyl)-3-methyl-[1,1'-biphenyl]-4-carboxylate (CAS RN 1246560-92-8) with a purity by weight of 98 % or moreDuty: 6.5%
- 2918 19 98 70Rac-tert-butyl 3-hydroxy-4-pentenoate (CAS RN 122763-67-1) with a purity by weight of 98 % or moreDuty: 6.5%
- 2918 19 98 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 2918.19 are live on border.bot for the United States (7 lines, also used by 1 other country).
- United States7 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2918.19?
The European Union tariff splits HS 2918.19 (carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other) into 11 national lines: 2918 19 30 10 (cholic acid (CAS RN 81-25-4)), 2918 19 30 20 (3-α,12-α-Dihydroxy-5-β-cholan-24-oic acid (deoxycholic acid) (CAS RN 83-44-3)), 2918 19 30 90 (other), 2918 19 40 00 (2,2-Bis(hydroxymethyl)propionic acid) and 7 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.