{
  "summary": "The European Union tariff splits HS 2920.90 (esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives) into 21 national lines: 2920 90 10 13 (tetraethyl orthocarbonate (CAS RN 78-09-1) with a purity by weight of 99 % or more), 2920 90 10 20 (diallyl 2,2'-oxydiethyl dicarbonate (CAS RN 142-22-3)), 2920 90 10 23 (1,3,2-Dioxathiolane 2,2-dioxide (CAS RN 1072-53-3) with a purity by weight of 99 %, or more), 2920 90 10 33 (ethyl methyl carbonate (CAS RN 623-53-0) with a purity by weight of 98 % or more) and 17 others.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "2920.90",
      "source": null,
      "url": "https://border.bot/hs-codes/292090"
    },
    {
      "label": "National lines",
      "value": "21",
      "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 2920.90?",
      "answer": "The European Union tariff splits HS 2920.90 (esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives) into 21 national lines: 2920 90 10 13 (tetraethyl orthocarbonate (CAS RN 78-09-1) with a purity by weight of 99 % or more), 2920 90 10 20 (diallyl 2,2'-oxydiethyl dicarbonate (CAS RN 142-22-3)), 2920 90 10 23 (1,3,2-Dioxathiolane 2,2-dioxide (CAS RN 1072-53-3) with a purity by weight of 99 %, or more), 2920 90 10 33 (ethyl methyl carbonate (CAS RN 623-53-0) with a purity by weight of 98 % or more) and 17 others."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 2920.90",
      "text": [
        "The European Union tariff splits HS 2920.90 (esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives) into 21 national lines: 2920 90 10 13 (tetraethyl orthocarbonate (CAS RN 78-09-1) with a purity by weight of 99 % or more), 2920 90 10 20 (diallyl 2,2'-oxydiethyl dicarbonate (CAS RN 142-22-3)), 2920 90 10 23 (1,3,2-Dioxathiolane 2,2-dioxide (CAS RN 1072-53-3) with a purity by weight of 99 %, or more), 2920 90 10 33 (ethyl methyl carbonate (CAS RN 623-53-0) with a purity by weight of 98 % or more) and 17 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 2920.90 are live on border.bot for the United States (4 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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          "codeLength": null
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        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
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                "label": "Mercosur"
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            ]
          }
        ],
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        "code": "2920901023",
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        "keywords": [],
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          "startDate": "2024-07-01",
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                "code": "1007",
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                "code": "AL",
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                "label": "Jordan"
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                "code": "JP",
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                "label": "South Korea"
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                "code": "MK",
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                "label": "Mexico"
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              {
                "code": "PE",
                "label": "Peru"
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              {
                "code": "PG",
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                "code": "PS",
                "label": "Palestine"
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                "code": "SB",
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              {
                "code": "SG",
                "label": "Singapore"
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                "code": "SY",
                "label": "Syria"
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                "code": "TN",
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              {
                "code": "TR",
                "label": "Türkiye"
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              {
                "code": "UA",
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              {
                "code": "US",
                "label": "United States"
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              {
                "code": "VN",
                "label": "Vietnam"
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              {
                "code": "WS",
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              {
                "code": "XC",
                "label": "a group of origins (TARIC area XC)"
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              {
                "code": "XK",
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              {
                "code": "XL",
                "label": "a group of origins (TARIC area XL)"
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              {
                "code": "XS",
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                "code": "ZA",
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              {
                "code": "5500",
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              }
            ]
          }
        ],
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      {
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                "code": "1007",
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                "code": "1034",
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                "code": "2027",
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                "code": "BA",
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              {
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              {
                "code": "CI",
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                "code": "CL",
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              {
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              {
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              {
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              {
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              {
                "code": "PG",
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              {
                "code": "SG",
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              {
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              {
                "code": "TR",
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              {
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              {
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              {
                "code": "VN",
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              {
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                "code": "XC",
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              {
                "code": "XK",
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              {
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              {
                "code": "XS",
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              {
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              {
                "code": "5500",
                "label": "Mercosur"
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            ]
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        ],
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        "restrictions": []
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      {
        "code": "2920901040",
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          "Sulphuric esters and carbonic esters and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives",
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        ],
        "english": null,
        "keywords": [],
        "lang": "en",
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        "general": {
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          "startDate": "2015-05-15",
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            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
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              {
                "code": "1033",
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              {
                "code": "1034",
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              {
                "code": "1035",
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              {
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              {
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              {
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              {
                "code": "CI",
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              {
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              {
                "code": "FJ",
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              {
                "code": "GB",
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              {
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                "label": "Georgia"
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              {
                "code": "GH",
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              {
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              {
                "code": "JO",
                "label": "Jordan"
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              {
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              {
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              {
                "code": "PE",
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              {
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              {
                "code": "PS",
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                "code": "SG",
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              {
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              {
                "code": "TN",
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              {
                "code": "TR",
                "label": "Türkiye"
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              {
                "code": "UA",
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              {
                "code": "US",
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              {
                "code": "VN",
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              {
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              {
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              {
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              {
                "code": "XS",
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              {
                "code": "ZA",
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            ]
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          {
            "dutyText": "5.200 %",
            "origins": [
              {
                "code": "5500",
                "label": "Mercosur"
              }
            ]
          }
        ],
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      {
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        "description": "Ethylene carbonate (CAS RN 96-49-1) with a purity by weight of 99 % or more",
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          "Sulphuric esters and carbonic esters and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives",
          "Ethylene carbonate (CAS RN 96-49-1) with a purity by weight of 99 % or more"
        ],
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        "keywords": [],
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        "special": null,
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          "startDate": "2022-07-01",
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          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
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              {
                "code": "1033",
                "label": "CARIFORUM"
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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              {
                "code": "1035",
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                "code": "2027",
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              {
                "code": "2080",
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              {
                "code": "AD",
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              {
                "code": "AL",
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              {
                "code": "BA",
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              {
                "code": "CA",
                "label": "Canada"
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              {
                "code": "CH",
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              {
                "code": "CI",
                "label": "Côte d'Ivoire"
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              {
                "code": "CL",
                "label": "Chile"
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              {
                "code": "CM",
                "label": "Cameroon"
              },
              {
                "code": "CO",
                "label": "Colombia"
              },
              {
                "code": "DZ",
                "label": "Algeria"
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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"
              },
              {
                "code": "GE",
                "label": "Georgia"
              },
              {
                "code": "GH",
                "label": "Ghana"
              },
              {
                "code": "IL",
                "label": "Israel"
              },
              {
                "code": "JO",
                "label": "Jordan"
              },
              {
                "code": "JP",
                "label": "Japan"
              },
              {
                "code": "KE",
                "label": "Kenya"
              },
              {
                "code": "KR",
                "label": "South Korea"
              },
              {
                "code": "LB",
                "label": "Lebanon"
              },
              {
                "code": "MA",
                "label": "Morocco"
              },
              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "ME",
                "label": "Montenegro"
              },
              {
                "code": "MK",
                "label": "North Macedonia"
              },
              {
                "code": "MX",
                "label": "Mexico"
              },
              {
                "code": "NZ",
                "label": "New Zealand"
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              {
                "code": "PE",
                "label": "Peru"
              },
              {
                "code": "PG",
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              {
                "code": "PS",
                "label": "Palestine"
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              {
                "code": "SB",
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              {
                "code": "SG",
                "label": "Singapore"
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              {
                "code": "SY",
                "label": "Syria"
              },
              {
                "code": "TN",
                "label": "Tunisia"
              },
              {
                "code": "TR",
                "label": "Türkiye"
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              {
                "code": "UA",
                "label": "Ukraine"
              },
              {
                "code": "US",
                "label": "United States"
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              {
                "code": "VN",
                "label": "Vietnam"
              },
              {
                "code": "WS",
                "label": "Samoa"
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              {
                "code": "XC",
                "label": "a group of origins (TARIC area XC)"
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              {
                "code": "XK",
                "label": "Kosovo"
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              {
                "code": "XL",
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                "label": "Jordan"
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                "code": "UA",
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