# European Union tariff line 2932 99 00 18: 4-(4-Bromo-3-((tetrahydro-2H-pyran-2-yloxy)methyl)phenoxy)benzonitrile (CAS RN 943311-78-2)

> In the European Union tariff, line 2932 99 00 18 covers 4-(4-Bromo-3-((tetrahydro-2H-pyran-2-yloxy)methyl)phenoxy)benzonitrile (CAS RN 943311-78-2). The general (MFN) duty rate is 6.5%. It falls under HS subheading 2932.99 in heading 29.32 (chapter 29).

Source: https://border.bot/countries/european-union/hs-codes/2932990018
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) / [2932 99 00 18](https://border.bot/countries/european-union/hs-codes/2932990018)

## Key facts

- Tariff line: 2932 99 00 18
- Covers: 4-(4-Bromo-3-((tetrahydro-2H-pyran-2-yloxy)methyl)phenoxy)benzonitrile (CAS RN 943311-78-2)
- 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](https://border.bot/countries/european-union)
- HS subheading: [2932.99](https://border.bot/hs-codes/293299)

## What this line covers

In the European Union tariff, line 2932 99 00 18 covers 4-(4-Bromo-3-((tetrahydro-2H-pyran-2-yloxy)methyl)phenoxy)benzonitrile (CAS RN 943311-78-2).

Its legal text is “4-(4-Bromo-3-((tetrahydro-2H-pyran-2-yloxy)methyl)phenoxy)benzonitrile (CAS RN 943311-78-2)”, read under “Other” and “Other”.

## How it is structured

It falls under HS subheading 2932.99 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 2932.99: Other
- Within the subheading: Other
- Line 2932 99 00 18: 4-(4-Bromo-3-((tetrahydro-2H-pyran-2-yloxy)methyl)phenoxy)benzonitrile (CAS RN 943311-78-2)

## 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.

- 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.

## 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)

## Other lines under 2932.99

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

- Previous line: [2932 99 00 15](https://border.bot/countries/european-union/hs-codes/2932990015) 1,3,4,6,7,8-Hexahydro-4,6,6,7,8,8-hexamethylindeno[5,6-c]pyran (CAS RN 1222-05-5)
- Next line: [2932 99 00 23](https://border.bot/countries/european-union/hs-codes/2932990023) 2-ethyl-3-hydroxy-4-pyrone (CAS RN 4940-11-8)

## Frequently asked questions

### What does tariff line 2932 99 00 18 cover in the European Union tariff?

In the European Union tariff, line 2932 99 00 18 covers 4-(4-Bromo-3-((tetrahydro-2H-pyran-2-yloxy)methyl)phenoxy)benzonitrile (CAS RN 943311-78-2).

### What is the general (MFN) duty on 2932 99 00 18 in the European Union?

The general (MFN) duty rate is 6.5%.

### Which preferential rates apply to 2932 99 00 18?

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.

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/2932990018.json