Key facts
- HS subheading
- 2940.00
- 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 2940.00 (sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939) into 6 national lines: 2940 00 00 10 (rhamnose, raffinose and mannose), 2940 00 00 20 (D-Xylose (CAS RN 58-86-6)), 2940 00 00 30 (D(+)- Trehalose dihydrate (CAS RN 6138-23-4)), 2940 00 00 60 (methyl α-D-mannopyranoside (CAS RN 617-04-9) with a purity by weight of 98 % or more) and 2 others.
European Union lines under 2940.00
The European Union tariff splits HS 2940.00 (sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939) into 6 national lines: 2940 00 00 10 (rhamnose, raffinose and mannose), 2940 00 00 20 (D-Xylose (CAS RN 58-86-6)), 2940 00 00 30 (D(+)- Trehalose dihydrate (CAS RN 6138-23-4)), 2940 00 00 60 (methyl α-D-mannopyranoside (CAS RN 617-04-9) with a purity by weight of 98 % or more) and 2 others.
- 2940 00 00 10Rhamnose, raffinose and mannoseDuty: 6.5%
- 2940 00 00 20D-Xylose (CAS RN 58-86-6)Duty: 6.5%
- 2940 00 00 30D(+)- Trehalose dihydrate (CAS RN 6138-23-4)Duty: 6.5%
- 2940 00 00 60Methyl α-D-mannopyranoside (CAS RN 617-04-9) with a purity by weight of 98 % or moreDuty: 6.5%
- 2940 00 00 70Alpha-D-Mannopyranose, 6-acetate 2,3,4-tribenzoate 1-(2,2,2-trichloroethanimidate) (CAS RN 346441-49-4) with a purity by weight of 95 % or moreDuty: 6.5%
- 2940 00 00 80Other
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 2940.00 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2940.00?
The European Union tariff splits HS 2940.00 (sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939) into 6 national lines: 2940 00 00 10 (rhamnose, raffinose and mannose), 2940 00 00 20 (D-Xylose (CAS RN 58-86-6)), 2940 00 00 30 (D(+)- Trehalose dihydrate (CAS RN 6138-23-4)), 2940 00 00 60 (methyl α-D-mannopyranoside (CAS RN 617-04-9) with a purity by weight of 98 % 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.