# European Union tariff line 2939 79 90 30: (1S,2S)-(+)-chloropseudoephedrine CAS No 73393-61-0

> In the European Union tariff, line 2939 79 90 30 covers other, of vegetal origin, (1S,2S)-(+)-chloropseudoephedrine CAS No 73393-61-0. The general (MFN) duty rate is 0%. It falls under HS subheading 2939.79 in heading 29.39 (chapter 29).

Source: https://border.bot/countries/european-union/hs-codes/2939799030
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) / [2939.79](https://border.bot/countries/european-union/hs-codes/293979) / [2939 79 90 30](https://border.bot/countries/european-union/hs-codes/2939799030)

## Key facts

- Tariff line: 2939 79 90 30
- Covers: Other, of vegetal origin, (1S,2S)-(+)-chloropseudoephedrine CAS No 73393-61-0
- Duty (MFN): 0%
- Preferential rates: From 0% (20 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: [2939.79](https://border.bot/hs-codes/293979)

## What this line covers

In the European Union tariff, line 2939 79 90 30 covers other, of vegetal origin, (1S,2S)-(+)-chloropseudoephedrine CAS No 73393-61-0.

Its legal text is “(1S,2S)-(+)-chloropseudoephedrine CAS No 73393-61-0”, read under “Other, of vegetal origin”, “Other” and “Other”.

## How it is structured

It falls under HS subheading 2939.79 in heading 29.39 (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 29.39: Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives
- Subheading 2939.79: Other, of vegetal origin
- Within the subheading: Other
- Within the subheading: Other
- Line 2939 79 90 30: (1S,2S)-(+)-chloropseudoephedrine CAS No 73393-61-0

## Duty

The general (MFN) duty rate is 0%.

The rate is published on 2939 00 00 00.

Duty-free entry applies to goods that qualify under 2 programmes: a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from 18 origins.

- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Côte d'Ivoire (CI)
- 0%: Cameroon (CM)
- 0%: Fiji (FJ)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Jordan (JO)
- 0%: Kenya (KE)
- 0%: Moldova (MD)
- 0%: Papua New Guinea (PG)
- 0%: Solomon Islands (SB)
- 0%: United States (US)
- 0%: Samoa (WS)
- 0%: a group of origins (TARIC area XC) (XC)
- 0%: a group of origins (TARIC area XL) (XL)

## 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 2939.79 are live on border.bot for the United States (2 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/293979): 2 lines, used by 1 other country
- [The Harmonized System text for 2939.79](https://border.bot/hs-codes/293979)

## Other lines under 2939.79

- [2939 79 10 00](https://border.bot/countries/european-union/hs-codes/2939791000) Nicotine and its salts, ethers, esters and other derivatives thereof
- [2939 79 90 10](https://border.bot/countries/european-union/hs-codes/2939799010) (1R,2S)-(-)-chloroephedrine CAS No 110925-64-9
- [2939 79 90 20](https://border.bot/countries/european-union/hs-codes/2939799020) (1S,2R)-(+)-chloroephedrine CAS No 1384199-95-4
- [2939 79 90 40](https://border.bot/countries/european-union/hs-codes/2939799040) (1R,2R)-(-)-chloropseudoephedrine CAS No 771434-80-1
- [2939 79 90 90](https://border.bot/countries/european-union/hs-codes/2939799090) Other

- Previous line: [2939 79 90 20](https://border.bot/countries/european-union/hs-codes/2939799020) (1S,2R)-(+)-chloroephedrine CAS No 1384199-95-4
- Next line: [2939 79 90 40](https://border.bot/countries/european-union/hs-codes/2939799040) (1R,2R)-(-)-chloropseudoephedrine CAS No 771434-80-1

## Frequently asked questions

### What does tariff line 2939 79 90 30 cover in the European Union tariff?

In the European Union tariff, line 2939 79 90 30 covers other, of vegetal origin, (1S,2S)-(+)-chloropseudoephedrine CAS No 73393-61-0.

### What is the general (MFN) duty on 2939 79 90 30 in the European Union?

The general (MFN) duty rate is 0%. The rate is published on 2939 00 00 00.

### Which preferential rates apply to 2939 79 90 30?

Duty-free entry applies to goods that qualify under 2 programmes: 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), OCTs (Overseas Countries and Territories), Côte d'Ivoire, Cameroon, Fiji, the United Kingdom, Georgia, Ghana, Jordan, Kenya, Moldova, Papua New Guinea, the Solomon Islands, the United States and Samoa.

## 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/2939799030.json