{
  "summary": "The European Union tariff splits HS 2918.30 (carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives) into 19 national lines: 2918 30 00 10 (benzophenone-3,3′,4,4′-tetracarboxylic dianhydride (CAS RN 2421-28-5)), 2918 30 00 13 (other than for use in the production of formaldehyde-free sulfur-based reducing agents (“FFSRAs”) and with an iron (Fe) content of ≥ 10 and ≤ 20 PPM (parts per million)), 2918 30 00 14 (other), 2918 30 00 17 (ethyl alpha-phenylacetoacetate (EAPA) CAS No 5413-05-8) and 15 others.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "2918.30",
      "source": null,
      "url": "https://border.bot/hs-codes/291830"
    },
    {
      "label": "National lines",
      "value": "19",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "29: Organic chemicals",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 2918.30?",
      "answer": "The European Union tariff splits HS 2918.30 (carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives) into 19 national lines: 2918 30 00 10 (benzophenone-3,3′,4,4′-tetracarboxylic dianhydride (CAS RN 2421-28-5)), 2918 30 00 13 (other than for use in the production of formaldehyde-free sulfur-based reducing agents (“FFSRAs”) and with an iron (Fe) content of ≥ 10 and ≤ 20 PPM (parts per million)), 2918 30 00 14 (other), 2918 30 00 17 (ethyl alpha-phenylacetoacetate (EAPA) CAS No 5413-05-8) and 15 others."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 2918.30",
      "text": [
        "The European Union tariff splits HS 2918.30 (carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives) into 19 national lines: 2918 30 00 10 (benzophenone-3,3′,4,4′-tetracarboxylic dianhydride (CAS RN 2421-28-5)), 2918 30 00 13 (other than for use in the production of formaldehyde-free sulfur-based reducing agents (“FFSRAs”) and with an iron (Fe) content of ≥ 10 and ≤ 20 PPM (parts per million)), 2918 30 00 14 (other), 2918 30 00 17 (ethyl alpha-phenylacetoacetate (EAPA) CAS No 5413-05-8) and 15 others."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 2918.30 are live on border.bot for the United States (7 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
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        "exclusions": [],
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        "sellerScheme": null,
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        "from": "EU",
        "startDate": "2026-07-01",
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      "code": "29",
      "description": "Organic chemicals"
    },
    "heading": {
      "code": "2918",
      "description": "Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives"
    },
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      "code": "291830",
      "description": "Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives"
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        "code": "2918300010",
        "description": "Benzophenone-3,3′,4,4′-tetracarboxylic dianhydride (CAS RN 2421-28-5)",
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          "Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives",
          "Benzophenone-3,3′,4,4′-tetracarboxylic dianhydride (CAS RN 2421-28-5)"
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            "origins": [
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                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
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                "label": "Eastern and Southern Africa States"
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                "label": "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…"
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                "label": "OCTs (Overseas Countries and Territories)"
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                "label": "Central America"
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                "label": "Canada"
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                "label": "Switzerland"
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                "label": "Chile"
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                "label": "Colombia"
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          "Glyoxylic acid (CAS Number 298-12-4), of a purity of at least 95% by dry weight, whether in solid form or as an aqueous solution, with a concentration by weight higher than 40%",
          "Other than for use in the production of formaldehyde-free sulfur-based reducing agents (“FFSRAs”) and with an iron (Fe) content of ≥ 10 and ≤ 20 PPM (parts per million)"
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                "code": "1007",
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                "code": "1033",
                "label": "CARIFORUM"
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                "label": "Switzerland"
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                "label": "Côte d'Ivoire"
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                "label": "Chile"
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                "code": "CM",
                "label": "Cameroon"
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                "label": "Colombia"
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                "label": "Algeria"
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                "code": "1007",
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              {
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              {
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              {
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                "label": "Chile"
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              {
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              {
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                "label": "Colombia"
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              {
                "code": "DZ",
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              {
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              {
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              {
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              {
                "code": "FO",
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              {
                "code": "GB",
                "label": "United Kingdom"
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              {
                "code": "GE",
                "label": "Georgia"
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              {
                "code": "GH",
                "label": "Ghana"
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              {
                "code": "IL",
                "label": "Israel"
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              {
                "code": "JO",
                "label": "Jordan"
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              {
                "code": "JP",
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              {
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              {
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              {
                "code": "LB",
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              {
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              {
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              {
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              {
                "code": "MX",
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              {
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              {
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              {
                "code": "PG",
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              {
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                "code": "5500",
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                "code": "1007",
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              {
                "code": "1033",
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              {
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              {
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              {
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              {
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                "label": "Chile"
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              {
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              {
                "code": "CO",
                "label": "Colombia"
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              {
                "code": "DZ",
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              {
                "code": "EC",
                "label": "Ecuador"
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              {
                "code": "EG",
                "label": "Egypt"
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              {
                "code": "FJ",
                "label": "Fiji"
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              {
                "code": "FO",
                "label": "Faroe Islands"
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              {
                "code": "GB",
                "label": "United Kingdom"
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              {
                "code": "GE",
                "label": "Georgia"
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              {
                "code": "GH",
                "label": "Ghana"
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              {
                "code": "IL",
                "label": "Israel"
              },
              {
                "code": "JO",
                "label": "Jordan"
              },
              {
                "code": "JP",
                "label": "Japan"
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              {
                "code": "KE",
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              {
                "code": "KR",
                "label": "South Korea"
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              {
                "code": "LB",
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              {
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                "label": "Morocco"
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              {
                "code": "MD",
                "label": "Moldova"
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              {
                "code": "ME",
                "label": "Montenegro"
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              {
                "code": "MK",
                "label": "North Macedonia"
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              {
                "code": "MX",
                "label": "Mexico"
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