# European Union tariff lines under HS 3207.40

> The European Union tariff splits HS 3207.40 (glass frit and other glass, in the form of powder, granules or flakes) into 2 national lines: 3207 40 40 00 (glass in the form of flakes of a length of 0,1 mm or more but not exceeding 3,5 mm and of a thickness of 2 micrometres or more but not exceeding 5 micrometres; glass, in the form of powder or granules, containing by weight 99 % or more of silicon dioxide) and 3207 40 85 00 (other). The general (MFN) duty differs by line: 0% on 3207 40 40 00 and 3.7% on 3207 40 85 00.

Source: https://border.bot/countries/european-union/hs-codes/320740
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 32](https://border.bot/countries/european-union/hs-codes/32) / [3207.40](https://border.bot/countries/european-union/hs-codes/320740)

## Key facts

- HS subheading: [3207.40](https://border.bot/hs-codes/320740)
- National lines: 2
- 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: 32: Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

## European Union lines under 3207.40

The European Union tariff splits HS 3207.40 (glass frit and other glass, in the form of powder, granules or flakes) into 2 national lines: 3207 40 40 00 (glass in the form of flakes of a length of 0,1 mm or more but not exceeding 3,5 mm and of a thickness of 2 micrometres or more but not exceeding 5 micrometres; glass, in the form of powder or granules, containing by weight 99 % or more of silicon dioxide) and 3207 40 85 00 (other).

The general (MFN) duty differs by line: 0% on 3207 40 40 00 and 3.7% on 3207 40 85 00.

- [3207 40 40 00](https://border.bot/countries/european-union/hs-codes/3207404000) Glass frit and other glass, in the form of powder, granules or flakes, Glass in the form of flakes of a length of 0,1 mm or more but not exceeding 3,5 mm and of a thickness of 2 micrometres or more but not exceeding 5 micrometres; glass, in the form of powder or granules, containing by weight 99 % or more of silicon dioxide. Duty (MFN): 0%
- [3207 40 85 00](https://border.bot/countries/european-union/hs-codes/3207408500) Glass frit and other glass, in the form of powder, granules or flakes, Other. Duty (MFN): 3.7%

## 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 3207.40 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/320740): 2 lines, used by 1 other country
- [The Harmonized System text for 3207.40](https://border.bot/hs-codes/320740)

- Previous subheading: [3207.30](https://border.bot/countries/european-union/hs-codes/320730) Liquid lustres and similar preparations
- Next subheading: [3208.10](https://border.bot/countries/european-union/hs-codes/320810) Based on polyesters

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 3207.40?

The European Union tariff splits HS 3207.40 (glass frit and other glass, in the form of powder, granules or flakes) into 2 national lines: 3207 40 40 00 (glass in the form of flakes of a length of 0,1 mm or more but not exceeding 3,5 mm and of a thickness of 2 micrometres or more but not exceeding 5 micrometres; glass, in the form of powder or granules, containing by weight 99 % or more of silicon dioxide) and 3207 40 85 00 (other).

### What is the duty on HS 3207.40 in the European Union?

The general (MFN) duty differs by line: 0% on 3207 40 40 00 and 3.7% on 3207 40 85 00.

## 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/320740.json