Key facts
- HS subheading
- 2931.49
- National lines
- 17
- 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 2931.49 (non-halogenated organo-phosphorous derivatives: Other) into 17 national lines: 2931 49 10 00 (sodium 3-(trihydroxysilyl)propyl methylphosphonate), 2931 49 20 00 (bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate), 2931 49 30 00 (etidronic acid (INN) (1-hydroxyethane-1,1-diphosphonic acid) and its salts), 2931 49 40 00 ((Nitrilotrimethanediyl)tris(phosphonic acid), {ethane-1,2-diylbis[nitrilobis(methylene)]}tetrakis(phosphonic acid), [(bis{2-[bis(phosphonomethyl)amino]ethyl}amino)methyl]phosphonic acid, {hexane-1,6-diylbis[nitrilobis(methylene)]}tetrakis(phosphonic acid), {[(2-hydroxyethyl)imino]bis(methylene)}bis(phosphonic acid), and [(bis{6-[bis(phosphonomethyl)amino]hexyl}amino)methyl]phosphonic acid; salts thereof) and 13 others.
European Union lines under 2931.49
The European Union tariff splits HS 2931.49 (non-halogenated organo-phosphorous derivatives: Other) into 17 national lines: 2931 49 10 00 (sodium 3-(trihydroxysilyl)propyl methylphosphonate), 2931 49 20 00 (bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate), 2931 49 30 00 (etidronic acid (INN) (1-hydroxyethane-1,1-diphosphonic acid) and its salts), 2931 49 40 00 ((Nitrilotrimethanediyl)tris(phosphonic acid), {ethane-1,2-diylbis[nitrilobis(methylene)]}tetrakis(phosphonic acid), [(bis{2-[bis(phosphonomethyl)amino]ethyl}amino)methyl]phosphonic acid, {hexane-1,6-diylbis[nitrilobis(methylene)]}tetrakis(phosphonic acid), {[(2-hydroxyethyl)imino]bis(methylene)}bis(phosphonic acid), and [(bis{6-[bis(phosphonomethyl)amino]hexyl}amino)methyl]phosphonic acid; salts thereof) and 13 others.
- 2931 49 10 00Sodium 3-(trihydroxysilyl)propyl methylphosphonateDuty: 6.5%
- 2931 49 20 00Bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonateDuty: 6.5%
- 2931 49 30 00Etidronic acid (INN) (1-hydroxyethane-1,1-diphosphonic acid) and its salts
- 2931 49 40 00(Nitrilotrimethanediyl)tris(phosphonic acid), {ethane-1,2-diylbis[nitrilobis(methylene)]}tetrakis(phosphonic acid), [(bis{2-[bis(phosphonomethyl)amino]ethyl}amino)methyl]phosphonic acid, {hexane-1,6-diylbis[nitrilobis(methylene)]}tetrakis(phosphonic acid), {[(2-hydroxyethyl)imino]bis(methylene)}bis(phosphonic acid), and [(bis{6-[bis(phosphonomethyl)amino]hexyl}amino)methyl]phosphonic acid; salts thereofDuty: 6.5%
- 2931 49 50 00Bis(1-methylpentyl) methylphosphonateDuty: 6.5%
- 2931 49 60 00Butyl methylphosphinateDuty: 6.5%
- 2931 49 80 08Sodium diisobutyldithiophosphinate (CAS RN 13360-78-6) in an aqueous solutionDuty: 6.5%
- 2931 49 80 10Triethyl phosphonoacetate (CAS RN 867-13-0) with a purity by weight of 98 % or moreDuty: 6.5%
- 2931 49 80 13Trioctylphosphine oxide (CAS RN 78-50-2)Duty: 6.5%
- 2931 49 80 20Tetrabutylphosphonium acetate (CAS RN 30345-49-4) in the form of an aqueous solution, containing by weight 40 % or more but not more than 50 % of tetrabutylphosphonium acetateDuty: 6.5%
- 2931 49 80 25(Z)-Prop-1-en-1-ylphosphonic acid (CAS RN 25383-06-6)Duty: 6.5%
- 2931 49 80 35Ethyl phenyl(2,4,6-trimethylbenzoyl)phosphinate (CAS RN 84434-11-7)Duty: 6.5%
- 2931 49 80 38N-(Phosphonomethyl)iminodiacetic acid (CAS RN 5994-61-6) containing by weight not more than 15 % of water, and with a dry weight purity of 97 % or moreDuty: 6.5%
- 2931 49 80 40Tetrakis(hydroxymethyl)phosphonium chloride (CAS RN 124-64-1)Duty: 6.5%
- 2931 49 80 553-(Hydroxyphenylphosphinoyl)propionic acid (CAS RN 14657-64-8)Duty: 6.5%
- 2931 49 80 602-phosphonobutane-1,2,4-tricarboxylic acid (CAS RN 37971-36-1) and its sodium salt Tetrasodium hydrogen 2-phosphonatobutane-1,2,4-tricarboxylate (CAS RN 66669-53-2), in solid form or in an aqueous solutionDuty: 6.5%
- 2931 49 80 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 2931.49 are live on border.bot for the United States (8 lines, also used by 1 other country).
- United States8 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2931.49?
The European Union tariff splits HS 2931.49 (non-halogenated organo-phosphorous derivatives: Other) into 17 national lines: 2931 49 10 00 (sodium 3-(trihydroxysilyl)propyl methylphosphonate), 2931 49 20 00 (bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate), 2931 49 30 00 (etidronic acid (INN) (1-hydroxyethane-1,1-diphosphonic acid) and its salts), 2931 49 40 00 ((Nitrilotrimethanediyl)tris(phosphonic acid), {ethane-1,2-diylbis[nitrilobis(methylene)]}tetrakis(phosphonic acid), [(bis{2-[bis(phosphonomethyl)amino]ethyl}amino)methyl]phosphonic acid, {hexane-1,6-diylbis[nitrilobis(methylene)]}tetrakis(phosphonic acid), {[(2-hydroxyethyl)imino]bis(methylene)}bis(phosphonic acid), and [(bis{6-[bis(phosphonomethyl)amino]hexyl}amino)methyl]phosphonic acid; salts thereof) and 13 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.