# European Union tariff line 2919 90 00 90: Other

> In the European Union tariff, line 2919 90 00 90 covers phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives. border.bot holds no general (MFN) duty rate for this line. It falls under HS subheading 2919.90 in heading 29.19 (chapter 29).

Source: https://border.bot/countries/european-union/hs-codes/2919900090
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) / [2919.90](https://border.bot/countries/european-union/hs-codes/291990) / [2919 90 00 90](https://border.bot/countries/european-union/hs-codes/2919900090)

## Key facts

- Tariff line: 2919 90 00 90
- Covers: Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives
- Duty (MFN): None recorded
- Preferential rates: From 0% (58 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: [2919.90](https://border.bot/hs-codes/291990)

## What this line covers

In the European Union tariff, line 2919 90 00 90 covers phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.

Its legal text is “Other”.

## How it is structured

It falls under HS subheading 2919.90 in heading 29.19 (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 29.19: Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives
- Line 2919 90 00 90: Other

## Duty

border.bot holds no general (MFN) duty rate for this line.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 52 origins.

A preferential rate of 5.2% applies to goods from Mercosur.

- 0%: EU-Switzerland agreement: re-imported goods (1007)
- 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%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 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%: Japan (JP)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Montenegro (ME)
- 0%: North Macedonia (MK)
- 0%: Mexico (MX)
- 0%: New Zealand (NZ)
- 0%: Peru (PE)
- 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%: Ukraine (UA)
- 0%: United States (US)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: a group of origins (TARIC area XC) (XC)
- 0%: Kosovo (XK)
- 0%: a group of origins (TARIC area XL) (XL)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 5.2%: Mercosur (5500)

## 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 2919.90 are live on border.bot for the United States (5 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/291990): 5 lines, used by 1 other country
- [The Harmonized System text for 2919.90](https://border.bot/hs-codes/291990)

## Other lines under 2919.90

- [2919 90 00 20](https://border.bot/countries/european-union/hs-codes/2919900020) Tris(2-chloroethyl) phosphate (CAS RN 115-96-8)
- [2919 90 00 45](https://border.bot/countries/european-union/hs-codes/2919900045) Trixylyl phosphate (CAS RN 25155-23-1)
- [2919 90 00 50](https://border.bot/countries/european-union/hs-codes/2919900050) Triethyl phosphate (CAS RN 78-40-0)
- [2919 90 00 60](https://border.bot/countries/european-union/hs-codes/2919900060) Bisphenol-A bis(diphenyl phosphate) (CAS RN 5945-33-5)
- [2919 90 00 65](https://border.bot/countries/european-union/hs-codes/2919900065) Tris(2-chloro-1-methylethyl) phosphate (CAS RN 13674-84-5)
- [2919 90 00 70](https://border.bot/countries/european-union/hs-codes/2919900070) Tris(2-butoxyethyl)phosphate (CAS RN 78-51-3)

- Previous line: [2919 90 00 70](https://border.bot/countries/european-union/hs-codes/2919900070) Tris(2-butoxyethyl)phosphate (CAS RN 78-51-3)
- Next line: [2920 11 00 00](https://border.bot/countries/european-union/hs-codes/2920110000) Parathion (ISO) and parathion-methyl (ISO) (methyl-parathion)

## Frequently asked questions

### What does tariff line 2919 90 00 90 cover in the European Union tariff?

In the European Union tariff, line 2919 90 00 90 covers phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.

### Which preferential rates apply to 2919 90 00 90?

Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, 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, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, Türkiye, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 5.2% applies to goods from Mercosur.

## 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/2919900090.json