Key facts
- HS subheading
- 2934.20
- National lines
- 6
- 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 2934.20 (compounds containing in the structure a benzothiazole ring- system (whether or not hydrogenated), not further fused) into 6 national lines: 2934 20 20 00 (di(benzothiazol-2-yl)disulphide; benzothiazole-2-thiol (mercaptobenzothiazole) and its salts), 2934 20 80 15 (benthiavalicarb-isopropyl (ISO) (CAS RN 177406-68-7)), 2934 20 80 25 (1,2-Benzisothiazol-3(2H)-one (CAS RN 2634-33-5) in the form of a powder with a purity by weight of 95 % or more, or in an aqueous mixture containing by weight 20 % or more of 1,2-benzisothiazol-3(2H)-one), 2934 20 80 35 (3-Methyl-1,2-benzothiazole-1,1-dioxide (CAS RN 34989-82-7) with a purity by weight of 95 % or more) and 2 others.
European Union lines under 2934.20
The European Union tariff splits HS 2934.20 (compounds containing in the structure a benzothiazole ring- system (whether or not hydrogenated), not further fused) into 6 national lines: 2934 20 20 00 (di(benzothiazol-2-yl)disulphide; benzothiazole-2-thiol (mercaptobenzothiazole) and its salts), 2934 20 80 15 (benthiavalicarb-isopropyl (ISO) (CAS RN 177406-68-7)), 2934 20 80 25 (1,2-Benzisothiazol-3(2H)-one (CAS RN 2634-33-5) in the form of a powder with a purity by weight of 95 % or more, or in an aqueous mixture containing by weight 20 % or more of 1,2-benzisothiazol-3(2H)-one), 2934 20 80 35 (3-Methyl-1,2-benzothiazole-1,1-dioxide (CAS RN 34989-82-7) with a purity by weight of 95 % or more) and 2 others.
- 2934 20 20 00Di(benzothiazol-2-yl)disulphide; benzothiazole-2-thiol (mercaptobenzothiazole) and its saltsDuty: 6.5%
- 2934 20 80 15Benthiavalicarb-isopropyl (ISO) (CAS RN 177406-68-7)Duty: 6.5%
- 2934 20 80 251,2-Benzisothiazol-3(2H)-one (CAS RN 2634-33-5) in the form of a powder with a purity by weight of 95 % or more, or in an aqueous mixture containing by weight 20 % or more of 1,2-benzisothiazol-3(2H)-oneDuty: 6.5%
- 2934 20 80 353-Methyl-1,2-benzothiazole-1,1-dioxide (CAS RN 34989-82-7) with a purity by weight of 95 % or moreDuty: 6.5%
- 2934 20 80 70N,N-Bis(1,3-benzothiazol-2-ylsulphanyl)-2-methylpropan-2-amine (CAS RN 3741-80-8)Duty: 6.5%
- 2934 20 80 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 2934.20 are live on border.bot for the United States (9 lines, also used by 1 other country).
- United States9 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2934.20?
The European Union tariff splits HS 2934.20 (compounds containing in the structure a benzothiazole ring- system (whether or not hydrogenated), not further fused) into 6 national lines: 2934 20 20 00 (di(benzothiazol-2-yl)disulphide; benzothiazole-2-thiol (mercaptobenzothiazole) and its salts), 2934 20 80 15 (benthiavalicarb-isopropyl (ISO) (CAS RN 177406-68-7)), 2934 20 80 25 (1,2-Benzisothiazol-3(2H)-one (CAS RN 2634-33-5) in the form of a powder with a purity by weight of 95 % or more, or in an aqueous mixture containing by weight 20 % or more of 1,2-benzisothiazol-3(2H)-one), 2934 20 80 35 (3-Methyl-1,2-benzothiazole-1,1-dioxide (CAS RN 34989-82-7) with a purity by weight of 95 % or more) and 2 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.