# European Union tariff lines 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.

Source: https://border.bot/countries/european-union/hs-codes/293299
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 29](https://border.bot/countries/european-union/hs-codes/29) / [2932.99](https://border.bot/countries/european-union/hs-codes/293299)

## Key facts

- HS subheading: [2932.99](https://border.bot/hs-codes/293299)
- 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](https://border.bot/countries/european-union)
- Chapter: 29: Organic chemicals

## 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 03](https://border.bot/countries/european-union/hs-codes/2932990003) Other, Other, 3,4-Dihydro-2-methoxy-2H-pyran (CAS RN 4454-05-1) with a purity by weight of 99 % or more. Duty (MFN): 6.5%
- [2932 99 00 07](https://border.bot/countries/european-union/hs-codes/2932990007) Other, Other, 3-(1,3-benzodioxol-5-yl)-2-methyloxirane-2-carboxylic acid (PMK glycidic acid) CAS No. 2167189-50-4. Duty (MFN): 6.5%
- [2932 99 00 13](https://border.bot/countries/european-union/hs-codes/2932990013) Other, Other, (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 (MFN): 6.5%
- [2932 99 00 15](https://border.bot/countries/european-union/hs-codes/2932990015) Other, Other, 1,3,4,6,7,8-Hexahydro-4,6,6,7,8,8-hexamethylindeno[5,6-c]pyran (CAS RN 1222-05-5). Duty (MFN): 6.5%
- [2932 99 00 18](https://border.bot/countries/european-union/hs-codes/2932990018) Other, Other, 4-(4-Bromo-3-((tetrahydro-2H-pyran-2-yloxy)methyl)phenoxy)benzonitrile (CAS RN 943311-78-2). Duty (MFN): 6.5%
- [2932 99 00 23](https://border.bot/countries/european-union/hs-codes/2932990023) Other, Other, 2-ethyl-3-hydroxy-4-pyrone (CAS RN 4940-11-8). Duty (MFN): 6.5%
- [2932 99 00 25](https://border.bot/countries/european-union/hs-codes/2932990025) Other, Other, 1-(2,2-Difluorobenzo[d][1,3]dioxol-5-yl)cyclopropanecarboxylic acid (CAS RN 862574-88-7). Duty (MFN): 6.5%
- [2932 99 00 27](https://border.bot/countries/european-union/hs-codes/2932990027) Other, Other, (2-Butyl-3-benzofuranyl)(4-hydroxy-3,5-diiodophenyl)methanone (CAS RN 1951-26-4) with a purity by weight of 99% or more. Duty (MFN): 6.5%
- [2932 99 00 28](https://border.bot/countries/european-union/hs-codes/2932990028) Other, Other, 1,4,7,10,13-Pentaoxacyclopentadecane (CAS RN 33100-27-5) with a purity by weight of 90 % or more, the remainder mainly consisting of lineair precursors. Duty (MFN): 6.5%
- [2932 99 00 33](https://border.bot/countries/european-union/hs-codes/2932990033) Other, Other, 3-hydroxy-2-methyl-4-pyrone (CAS RN 118-71-8). Duty (MFN): 6.5%
- [2932 99 00 38](https://border.bot/countries/european-union/hs-codes/2932990038) Other, Other, 1-Benzofuran-6-carboxylic acid (CAS RN 77095-51-3) with a purity by weight of 98 % or more. Duty (MFN): 6.5%
- [2932 99 00 43](https://border.bot/countries/european-union/hs-codes/2932990043) Other, Other, Ethofumesate (ISO) (CAS RN 26225-79-6) with a purity by weight of 97 % or more. Duty (MFN): 6.5%
- [2932 99 00 45](https://border.bot/countries/european-union/hs-codes/2932990045) Other, Other, 2-Butylbenzofuran (CAS RN 4265-27-4). Duty (MFN): 6.5%
- [2932 99 00 48](https://border.bot/countries/european-union/hs-codes/2932990048) Other, Other, (20R,25R)-spirost-5-en-3β-ol (CAS RN 512-04-9) with a purity by weight of 95 % or more. Duty (MFN): 6.5%
- [2932 99 00 50](https://border.bot/countries/european-union/hs-codes/2932990050) Other, Other, 7-Methyl-3,4-dihydro-2H-1,5-benzodioxepin-3-one (CAS RN 28940-11-6). Duty (MFN): 6.5%
- [2932 99 00 51](https://border.bot/countries/european-union/hs-codes/2932990051) Other, Other, 3-(3,4-Methylenedioxyphenyl)-2-methylpropanal (CAS RN 1205-17-0) with a purity by weight of 98 % or more. Duty (MFN): 6.5%
- [2932 99 00 57](https://border.bot/countries/european-union/hs-codes/2932990057) Other, Other, 5-sec-butyl-2-(2,4-dimethylcyclohex-3-en-1- yl)-5-methyl-1,3-dioxane. Duty (MFN): 6.5%
- [2932 99 00 61](https://border.bot/countries/european-union/hs-codes/2932990061) Other, Other, Isopropylidene (2-(3,4-methylenedioxyphenyl)acetyl)malonate. Duty (MFN): 6.5%
- [2932 99 00 63](https://border.bot/countries/european-union/hs-codes/2932990063) Other, Other, 5-sec-butyl-2- (4,6-dimethylcyclohex-3-en-1-yl)-5-methyl- 1,3-dioxane. Duty (MFN): 6.5%
- [2932 99 00 65](https://border.bot/countries/european-union/hs-codes/2932990065) Other, Other, 4,4-Dimethyl-3,5,8-trioxabicyclo[5,1,0]octane (CAS RN 57280-22-5). Duty (MFN): 6.5%
- [2932 99 00 83](https://border.bot/countries/european-union/hs-codes/2932990083) Other, Other, 6,11-Dihydrodibenz[b,e]oxepin-11-one (CAS RN 4504-87-4) with a purity by weight of 98 % or more. Duty (MFN): 6.5%
- [2932 99 00 85](https://border.bot/countries/european-union/hs-codes/2932990085) Other, Other, 1,3:2,4-bis-O-(3,4-dimethylbenzylidene)-D-glucitol (CAS RN 135861-56-2). Duty (MFN): 6.5%
- [2932 99 00 87](https://border.bot/countries/european-union/hs-codes/2932990087) Other, Other, Methyl 3-oxo-2-(3,4-methylenedioxyphenyl)butanoate (MAMDPA) CAS No. 1369021-80-6. Duty (MFN): 6.5%
- [2932 99 00 90](https://border.bot/countries/european-union/hs-codes/2932990090) Other

## 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 States](https://border.bot/countries/united-states/hs-codes/293299): 12 lines, used by 1 other country
- [The Harmonized System text for 2932.99](https://border.bot/hs-codes/293299)

- Previous subheading: [2932.96](https://border.bot/countries/european-union/hs-codes/293296) Carbofuran (ISO)
- Next subheading: [2933.11](https://border.bot/countries/european-union/hs-codes/293311) Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/293299.json