European Union tariff line 2932 20 90 40: (S)-(−)-α-Amino-γ-butyrolactonehydrobromide (CAS RN 15295-77-9)
Last updated
Key facts
- Tariff line
- 2932 20 90 40
- Covers
- Lactones, (S)-(−)-α-Amino-γ-butyrolactonehydrobromide (CAS RN 15295-77-9)
- Duty (MFN)
- 6.5%
- 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
- HS subheading
- 2932.20
Summary
In the European Union tariff, line 2932 20 90 40 covers lactones, (S)-(−)-α-Amino-γ-butyrolactonehydrobromide (CAS RN 15295-77-9). The general (MFN) duty rate is 6.5%. It falls under HS subheading 2932.20 in heading 29.32 (chapter 29).
What this line covers
In the European Union tariff, line 2932 20 90 40 covers lactones, (S)-(−)-α-Amino-γ-butyrolactonehydrobromide (CAS RN 15295-77-9).
Its legal text is “(S)-(−)-α-Amino-γ-butyrolactonehydrobromide (CAS RN 15295-77-9)”, read under “Lactones” and “Other”.
How it is structured
It falls under HS subheading 2932.20 in heading 29.32 (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 29.32
- Heterocyclic compounds with oxygen hetero-atom(s) only
- Subheading 2932.20
- Lactones
- Within the subheading
- Other
- Line 2932 20 90 40
- (S)-(−)-α-Amino-γ-butyrolactonehydrobromide (CAS RN 15295-77-9)
Duty
The general (MFN) duty rate is 6.5%.
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.
| Preferential rate | Programme or origin |
|---|---|
| 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.
Other lines under 2932.20
- 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-carboxylate
- 2932 20 20 00gamma-Butyrolactone
- 2932 20 90 15Coumarin (CAS RN 91-64-5)
- 2932 20 90 184-Hydroxycoumarin (CAS-RN 1076-38-6) with a purity by weight of 98 % or more
- 2932 20 90 25Decan-5-olide (CAS RN 705-86-2)
- 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 more
- 2932 20 90 30Dodecan-5-olide (CAS RN 713-95-1)
- 2932 20 90 336-Cyclohexyl-4-methyl-2H-pyran-2-one (CAS RN 14818-35-0) with a purity of 99 % by weight or more
- 2932 20 90 386-Dimethylamino-3,3-bis(4-dimethylaminophenyl)phthalide (CAS RN 1552-42-7) with a purity by weight of 96 % or more
- 2932 20 90 452,2-Dimethyl-1,3-dioxane-4,6-dione (CAS RN 2033-24-1)
- 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 more
- 2932 20 90 606'-(Diethylamino)-3'-methyl-2'-(phenylamino)-spiro[isobenzofuran-1(3H),9'-[9H]xanthen]-3-one (CAS RN 29512-49-0)
- 2932 20 90 63Selamectin (INN) 5Z-isomer (CAS RN 220119-17-5)
- 2932 20 90 65Sodium 4-(methoxycarbonyl)-5-oxo-2,5-dihydrofuran-3-olate (CAS RN 1134960-41-0)
- 2932 20 90 716'-(Dibutylamino)-3'-methyl-2'-(phenylamino)-spiro[isobenzofuran-1(3H),9'-[9H]xanthen]-3-one (CAS RN 89331-94-2)
- 2932 20 90 753-Acetyl-6-methyl-2H-pyran-2, 4(3H)-dione (CAS RN 520-45-6)
- 2932 20 90 77Hexan-6-olide (CAS RN 502-44-3)
- 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 products
- 2932 20 90 84Decahydro-3a,6,6,9a-tetramethylnaphth [2,1-b] furan-2 (1H)-one (CAS RN 564-20-5)
- 2932 20 90 88Methylcoumarins and ethylcoumarins
- 2932 20 90 90Other
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).
- United States10 lines, used by 1 other country
Frequently asked questions
What does tariff line 2932 20 90 40 cover in the European Union tariff?
In the European Union tariff, line 2932 20 90 40 covers lactones, (S)-(−)-α-Amino-γ-butyrolactonehydrobromide (CAS RN 15295-77-9).
What is the general (MFN) duty on 2932 20 90 40 in the European Union?
The general (MFN) duty rate is 6.5%.
Which preferential rates apply to 2932 20 90 40?
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.