Key facts
- HS subheading
- 2932.99
- National lines
- 24
- 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 2932.99 (other: Other) into 24 national lines: 2932 99 00 03 (3,4-Dihydro-2-methoxy-2H-pyran (CAS RN 4454-05-1) with a purity by weight of 99 % or more), 2932 99 00 07 (3-(1,3-benzodioxol-5-yl)-2-methyloxirane-2-carboxylic acid (PMK glycidic acid) CAS No. 2167189-50-4), 2932 99 00 13 ((4-Chloro-3-(4-ethoxybenzyl)phenyl)((3aS,5R,6S,6aS)-6-hydroxy 2,2-dimethyltetrahydrofuro[2,3-d][1 ,3]dioxol-5-yl)methanone (CAS RN 1103738-30-2)), 2932 99 00 15 (1,3,4,6,7,8-Hexahydro-4,6,6,7,8,8-hexamethylindeno[5,6-c]pyran (CAS RN 1222-05-5)) and 20 others.
European Union lines under 2932.99
The European Union tariff splits HS 2932.99 (other: Other) into 24 national lines: 2932 99 00 03 (3,4-Dihydro-2-methoxy-2H-pyran (CAS RN 4454-05-1) with a purity by weight of 99 % or more), 2932 99 00 07 (3-(1,3-benzodioxol-5-yl)-2-methyloxirane-2-carboxylic acid (PMK glycidic acid) CAS No. 2167189-50-4), 2932 99 00 13 ((4-Chloro-3-(4-ethoxybenzyl)phenyl)((3aS,5R,6S,6aS)-6-hydroxy 2,2-dimethyltetrahydrofuro[2,3-d][1 ,3]dioxol-5-yl)methanone (CAS RN 1103738-30-2)), 2932 99 00 15 (1,3,4,6,7,8-Hexahydro-4,6,6,7,8,8-hexamethylindeno[5,6-c]pyran (CAS RN 1222-05-5)) and 20 others.
- 2932 99 00 033,4-Dihydro-2-methoxy-2H-pyran (CAS RN 4454-05-1) with a purity by weight of 99 % or moreDuty: 6.5%
- 2932 99 00 073-(1,3-benzodioxol-5-yl)-2-methyloxirane-2-carboxylic acid (PMK glycidic acid) CAS No. 2167189-50-4Duty: 6.5%
- 2932 99 00 13(4-Chloro-3-(4-ethoxybenzyl)phenyl)((3aS,5R,6S,6aS)-6-hydroxy 2,2-dimethyltetrahydrofuro[2,3-d][1 ,3]dioxol-5-yl)methanone (CAS RN 1103738-30-2)Duty: 6.5%
- 2932 99 00 151,3,4,6,7,8-Hexahydro-4,6,6,7,8,8-hexamethylindeno[5,6-c]pyran (CAS RN 1222-05-5)Duty: 6.5%
- 2932 99 00 184-(4-Bromo-3-((tetrahydro-2H-pyran-2-yloxy)methyl)phenoxy)benzonitrile (CAS RN 943311-78-2)Duty: 6.5%
- 2932 99 00 232-ethyl-3-hydroxy-4-pyrone (CAS RN 4940-11-8)Duty: 6.5%
- 2932 99 00 251-(2,2-Difluorobenzo[d][1,3]dioxol-5-yl)cyclopropanecarboxylic acid (CAS RN 862574-88-7)Duty: 6.5%
- 2932 99 00 27(2-Butyl-3-benzofuranyl)(4-hydroxy-3,5-diiodophenyl)methanone (CAS RN 1951-26-4) with a purity by weight of 99% or moreDuty: 6.5%
- 2932 99 00 281,4,7,10,13-Pentaoxacyclopentadecane (CAS RN 33100-27-5) with a purity by weight of 90 % or more, the remainder mainly consisting of lineair precursorsDuty: 6.5%
- 2932 99 00 333-hydroxy-2-methyl-4-pyrone (CAS RN 118-71-8)Duty: 6.5%
- 2932 99 00 381-Benzofuran-6-carboxylic acid (CAS RN 77095-51-3) with a purity by weight of 98 % or moreDuty: 6.5%
- 2932 99 00 43Ethofumesate (ISO) (CAS RN 26225-79-6) with a purity by weight of 97 % or moreDuty: 6.5%
- 2932 99 00 452-Butylbenzofuran (CAS RN 4265-27-4)Duty: 6.5%
- 2932 99 00 48(20R,25R)-spirost-5-en-3β-ol (CAS RN 512-04-9) with a purity by weight of 95 % or moreDuty: 6.5%
- 2932 99 00 507-Methyl-3,4-dihydro-2H-1,5-benzodioxepin-3-one (CAS RN 28940-11-6)Duty: 6.5%
- 2932 99 00 513-(3,4-Methylenedioxyphenyl)-2-methylpropanal (CAS RN 1205-17-0) with a purity by weight of 98 % or moreDuty: 6.5%
- 2932 99 00 575-sec-butyl-2-(2,4-dimethylcyclohex-3-en-1- yl)-5-methyl-1,3-dioxaneDuty: 6.5%
- 2932 99 00 61Isopropylidene (2-(3,4-methylenedioxyphenyl)acetyl)malonateDuty: 6.5%
- 2932 99 00 635-sec-butyl-2- (4,6-dimethylcyclohex-3-en-1-yl)-5-methyl- 1,3-dioxaneDuty: 6.5%
- 2932 99 00 654,4-Dimethyl-3,5,8-trioxabicyclo[5,1,0]octane (CAS RN 57280-22-5)Duty: 6.5%
- 2932 99 00 836,11-Dihydrodibenz[b,e]oxepin-11-one (CAS RN 4504-87-4) with a purity by weight of 98 % or moreDuty: 6.5%
- 2932 99 00 851,3:2,4-bis-O-(3,4-dimethylbenzylidene)-D-glucitol (CAS RN 135861-56-2)Duty: 6.5%
- 2932 99 00 87Methyl 3-oxo-2-(3,4-methylenedioxyphenyl)butanoate (MAMDPA) CAS No. 1369021-80-6Duty: 6.5%
- 2932 99 00 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 2932.99 are live on border.bot for the United States (12 lines, also used by 1 other country).
- United States12 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2932.99?
The European Union tariff splits HS 2932.99 (other: Other) into 24 national lines: 2932 99 00 03 (3,4-Dihydro-2-methoxy-2H-pyran (CAS RN 4454-05-1) with a purity by weight of 99 % or more), 2932 99 00 07 (3-(1,3-benzodioxol-5-yl)-2-methyloxirane-2-carboxylic acid (PMK glycidic acid) CAS No. 2167189-50-4), 2932 99 00 13 ((4-Chloro-3-(4-ethoxybenzyl)phenyl)((3aS,5R,6S,6aS)-6-hydroxy 2,2-dimethyltetrahydrofuro[2,3-d][1 ,3]dioxol-5-yl)methanone (CAS RN 1103738-30-2)), 2932 99 00 15 (1,3,4,6,7,8-Hexahydro-4,6,6,7,8,8-hexamethylindeno[5,6-c]pyran (CAS RN 1222-05-5)) and 20 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.