# European Union tariff line 2918 19 40 00: 2,2-Bis(hydroxymethyl)propionic acid

> In the European Union tariff, line 2918 19 40 00 covers carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives, 2,2-Bis(hydroxymethyl)propionic acid. The general (MFN) duty rate is 0%. It falls under HS subheading 2918.19 in heading 29.18 (chapter 29).

Source: https://border.bot/countries/european-union/hs-codes/2918194000
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) / [2918.19](https://border.bot/countries/european-union/hs-codes/291819) / [2918 19 40 00](https://border.bot/countries/european-union/hs-codes/2918194000)

## Key facts

- Tariff line: 2918 19 40 00
- Covers: Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives, 2,2-Bis(hydroxymethyl)propionic acid
- Duty (MFN): 0%
- Preferential rates: From 0% (45 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- 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)
- HS subheading: [2918.19](https://border.bot/hs-codes/291819)

## What this line covers

In the European Union tariff, line 2918 19 40 00 covers carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives, 2,2-Bis(hydroxymethyl)propionic acid.

Its legal text is “2,2-Bis(hydroxymethyl)propionic acid”, read under “Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives” and “Other”.

## How it is structured

It falls under HS subheading 2918.19 in heading 29.18 (chapter 29). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 29: Organic chemicals
- Heading 29.18: Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
- Subheading 2918.19: Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives
- Within the subheading: Other
- Line 2918 19 40 00: 2,2-Bis(hydroxymethyl)propionic acid

## Duty

The general (MFN) duty rate is 0%.

Duty-free entry applies to goods that qualify under 4 programmes, and to goods from 41 origins.

- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: EEA - European Economic Area (2012)
- 0%: GSP - General arrangements (2020)
- 0%: GSP+ (incentive arrangement for sustainable development and good governance) (2027)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Andorra (AD)
- 0%: Switzerland (CH)
- 0%: Côte d'Ivoire (CI)
- 0%: Chile (CL)
- 0%: Cameroon (CM)
- 0%: Colombia (CO)
- 0%: Algeria (DZ)
- 0%: Ecuador (EC)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: Faroe Islands (FO)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Israel (IL)
- 0%: Jordan (JO)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Mexico (MX)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: Syria (SY)
- 0%: Tunisia (TN)
- 0%: Türkiye (TR)
- 0%: United States (US)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: a group of origins (TARIC area XC) (XC)
- 0%: a group of origins (TARIC area XL) (XL)
- 0%: South Africa (ZA)

## 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 States](https://border.bot/countries/united-states/hs-codes/291819): 7 lines, used by 1 other country
- [The Harmonized System text for 2918.19](https://border.bot/hs-codes/291819)

## Other lines under 2918.19

- [2918 19 30 10](https://border.bot/countries/european-union/hs-codes/2918193010) Cholic acid (CAS RN 81-25-4)
- [2918 19 30 20](https://border.bot/countries/european-union/hs-codes/2918193020) 3-α,12-α-Dihydroxy-5-β-cholan-24-oic acid (deoxycholic acid) (CAS RN 83-44-3)
- [2918 19 30 90](https://border.bot/countries/european-union/hs-codes/2918193090) Other
- [2918 19 98 20](https://border.bot/countries/european-union/hs-codes/2918199820) L-Malic acid (CAS RN 97-67-6)
- [2918 19 98 25](https://border.bot/countries/european-union/hs-codes/2918199825) (S)-2-Hydroxy-2-phenylacetic acid (CAS RN 17199-29-0) with a purity by weight of 99 % or more
- [2918 19 98 30](https://border.bot/countries/european-union/hs-codes/2918199830) Ethyl 1-hydroxycyclopentanecarboxylate (CAS RN 41248-23-1)
- [2918 19 98 50](https://border.bot/countries/european-union/hs-codes/2918199850) 12-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 esters
- [2918 19 98 60](https://border.bot/countries/european-union/hs-codes/2918199860) (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 more
- [2918 19 98 70](https://border.bot/countries/european-union/hs-codes/2918199870) Rac-tert-butyl 3-hydroxy-4-pentenoate (CAS RN 122763-67-1) with a purity by weight of 98 % or more
- [2918 19 98 90](https://border.bot/countries/european-union/hs-codes/2918199890) Other

- Previous line: [2918 19 30 90](https://border.bot/countries/european-union/hs-codes/2918193090) Other
- Next line: [2918 19 98 20](https://border.bot/countries/european-union/hs-codes/2918199820) L-Malic acid (CAS RN 97-67-6)

## Frequently asked questions

### What does tariff line 2918 19 40 00 cover in the European Union tariff?

In the European Union tariff, line 2918 19 40 00 covers carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives, 2,2-Bis(hydroxymethyl)propionic acid.

### What is the general (MFN) duty on 2918 19 40 00 in the European Union?

The general (MFN) duty rate is 0%.

### Which preferential rates apply to 2918 19 40 00?

Duty-free entry applies to goods that qualify under 4 programmes: Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP - General arrangements, GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Andorra, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Kenya, South Korea, Lebanon, Morocco, Moldova, Mexico, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, Türkiye, the United States, Vietnam, Samoa and South Africa.

## 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/2918194000.json