border.bot

European Union tariff lines under HS 2932.20

Last updated

Landed cost with 2932.20Classify a product

Key facts

HS subheading
2932.20
National lines
22
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 2932.20 (lactones) into 22 national lines: 2932 20 10 00 (phenolphthalein; 1-hydroxy-4-[1-(4-hydroxy-3-methoxycarbonyl-1-naphthyl)-3-oxo-1H,3H-benzo[de]isochromen-1-yl]-6-octadecyloxy-2-naphthoic acid; 3′-chloro-6′-cyclohexylaminospiro[isobenzofuran-1(3H),9′-xanthen]-3-one; 6′-(N-ethyl-p-toluidino)-2′-methylspiro[isobenzofuran-1(3H),9′-xanthen]-3-one; methyl-6-docosyloxy-1-hydroxy-4-[1-(4-hydroxy-3-methyl-1-phenanthryl)-3-oxo-1H,3H-naphtho[1,8-cd]pyran-1-yl]naphthalene-2-carboxylate), 2932 20 20 00 (gamma-Butyrolactone), 2932 20 90 15 (coumarin (CAS RN 91-64-5)), 2932 20 90 18 (4-Hydroxycoumarin (CAS-RN 1076-38-6) with a purity by weight of 98 % or more) and 18 others.

European Union lines under 2932.20

The European Union tariff splits HS 2932.20 (lactones) into 22 national lines: 2932 20 10 00 (phenolphthalein; 1-hydroxy-4-[1-(4-hydroxy-3-methoxycarbonyl-1-naphthyl)-3-oxo-1H,3H-benzo[de]isochromen-1-yl]-6-octadecyloxy-2-naphthoic acid; 3′-chloro-6′-cyclohexylaminospiro[isobenzofuran-1(3H),9′-xanthen]-3-one; 6′-(N-ethyl-p-toluidino)-2′-methylspiro[isobenzofuran-1(3H),9′-xanthen]-3-one; methyl-6-docosyloxy-1-hydroxy-4-[1-(4-hydroxy-3-methyl-1-phenanthryl)-3-oxo-1H,3H-naphtho[1,8-cd]pyran-1-yl]naphthalene-2-carboxylate), 2932 20 20 00 (gamma-Butyrolactone), 2932 20 90 15 (coumarin (CAS RN 91-64-5)), 2932 20 90 18 (4-Hydroxycoumarin (CAS-RN 1076-38-6) with a purity by weight of 98 % or more) and 18 others.

  • 2932 20 10 00Phenolphthalein; 1-hydroxy-4-[1-(4-hydroxy-3-methoxycarbonyl-1-naphthyl)-3-oxo-1H,3H-benzo[de]isochromen-1-yl]-6-octadecyloxy-2-naphthoic acid; 3′-chloro-6′-cyclohexylaminospiro[isobenzofuran-1(3H),9′-xanthen]-3-one; 6′-(N-ethyl-p-toluidino)-2′-methylspiro[isobenzofuran-1(3H),9′-xanthen]-3-one; methyl-6-docosyloxy-1-hydroxy-4-[1-(4-hydroxy-3-methyl-1-phenanthryl)-3-oxo-1H,3H-naphtho[1,8-cd]pyran-1-yl]naphthalene-2-carboxylateDuty: 0%
  • 2932 20 20 00gamma-ButyrolactoneDuty: 6.5%
  • 2932 20 90 15Coumarin (CAS RN 91-64-5)Duty: 6.5%
  • 2932 20 90 184-Hydroxycoumarin (CAS-RN 1076-38-6) with a purity by weight of 98 % or moreDuty: 6.5%
  • 2932 20 90 25Decan-5-olide (CAS RN 705-86-2)Duty: 6.5%
  • 2932 20 90 28(R)-3-(3,4-difluoro-2-methoxyphenyl)-4,5-dimethyl-5-(trifluoromethyl)furan-2(5H)-one (CAS RN 2875066-35-4) with a purity by weight of 98 % or moreDuty: 6.5%
  • 2932 20 90 30Dodecan-5-olide (CAS RN 713-95-1)Duty: 6.5%
  • 2932 20 90 336-Cyclohexyl-4-methyl-2H-pyran-2-one (CAS RN 14818-35-0) with a purity of 99 % by weight or moreDuty: 6.5%
  • 2932 20 90 386-Dimethylamino-3,3-bis(4-dimethylaminophenyl)phthalide (CAS RN 1552-42-7) with a purity by weight of 96 % or moreDuty: 6.5%
  • 2932 20 90 40(S)-(−)-α-Amino-γ-butyrolactonehydrobromide (CAS RN 15295-77-9)Duty: 6.5%
  • 2932 20 90 452,2-Dimethyl-1,3-dioxane-4,6-dione (CAS RN 2033-24-1)Duty: 6.5%
  • 2932 20 90 50L-Lactide (CAS RN 4511-42-6), D-lactide (CAS RN 13076-17-0), dilactide (CAS RN 95-96-5) or meso-lactide (CAS RN 13076-19-2), each with a purity by weight of 90% or moreDuty: 6.5%
  • 2932 20 90 606'-(Diethylamino)-3'-methyl-2'-(phenylamino)-spiro[isobenzofuran-1(3H),9'-[9H]xanthen]-3-one (CAS RN 29512-49-0)Duty: 6.5%
  • 2932 20 90 63Selamectin (INN) 5Z-isomer (CAS RN 220119-17-5)Duty: 6.5%
  • 2932 20 90 65Sodium 4-(methoxycarbonyl)-5-oxo-2,5-dihydrofuran-3-olate (CAS RN 1134960-41-0)Duty: 6.5%
  • 2932 20 90 716'-(Dibutylamino)-3'-methyl-2'-(phenylamino)-spiro[isobenzofuran-1(3H),9'-[9H]xanthen]-3-one (CAS RN 89331-94-2)Duty: 6.5%
  • 2932 20 90 753-Acetyl-6-methyl-2H-pyran-2, 4(3H)-dione (CAS RN 520-45-6)Duty: 6.5%
  • 2932 20 90 77Hexan-6-olide (CAS RN 502-44-3)Duty: 6.5%
  • 2932 20 90 80Gibberellic acid (CAS RN 77-06-5) with a purity by weight of 88% or more, for use in the manufacture of plant protection productsDuty: 6.5%
  • 2932 20 90 84Decahydro-3a,6,6,9a-tetramethylnaphth [2,1-b] furan-2 (1H)-one (CAS RN 564-20-5)Duty: 6.5%
  • 2932 20 90 88Methylcoumarins and ethylcoumarinsDuty: 6.5%
  • 2932 20 90 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.

Everything about importing into European Union

In other countries

National tariff lines under 2932.20 are live on border.bot for the United States (10 lines, also used by 1 other country).

The Harmonized System text for 2932.20

Frequently asked questions

How many national tariff lines does the European Union tariff have under HS 2932.20?

The European Union tariff splits HS 2932.20 (lactones) into 22 national lines: 2932 20 10 00 (phenolphthalein; 1-hydroxy-4-[1-(4-hydroxy-3-methoxycarbonyl-1-naphthyl)-3-oxo-1H,3H-benzo[de]isochromen-1-yl]-6-octadecyloxy-2-naphthoic acid; 3′-chloro-6′-cyclohexylaminospiro[isobenzofuran-1(3H),9′-xanthen]-3-one; 6′-(N-ethyl-p-toluidino)-2′-methylspiro[isobenzofuran-1(3H),9′-xanthen]-3-one; methyl-6-docosyloxy-1-hydroxy-4-[1-(4-hydroxy-3-methyl-1-phenanthryl)-3-oxo-1H,3H-naphtho[1,8-cd]pyran-1-yl]naphthalene-2-carboxylate), 2932 20 20 00 (gamma-Butyrolactone), 2932 20 90 15 (coumarin (CAS RN 91-64-5)), 2932 20 90 18 (4-Hydroxycoumarin (CAS-RN 1076-38-6) with a purity by weight of 98 % or more) and 18 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.

Official source files:

This page as Markdown or JSON.