European Union tariff, chapter 34: Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, 'dental waxes' and dental preparations with a basis of plaster
Last updated
Key facts
- National lines
- 37
- Subheadings
- 24
- 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
- 34: Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, 'dental waxes' and dental preparations with a basis of plaster
Summary
The European Union tariff has 37 national lines in HS chapter 34 (soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, 'dental waxes' and dental preparations with a basis of plaster), under 24 subheadings in 7 headings.
Subheadings with European Union lines
The European Union tariff has 37 national lines in HS chapter 34 (soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, 'dental waxes' and dental preparations with a basis of plaster), under 24 subheadings in 7 headings.
34.01 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent
- 3401.11Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: For toilet use (including medicated products)1 line
- 3401.19Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Other1 line
- 3401.20Soap in other forms2 lines
- 3401.30Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap1 line
34.02 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401
- 3402.31Anionic organic surface-active agents, whether or not put up for retail sale: Linear alkylbenzene sulphonic acids and their salts1 line
- 3402.39Anionic organic surface-active agents, whether or not put up for retail sale: Other3 lines
- 3402.41Other organic surface-active agents, whether or not put up for retail sale: Cationic1 line
- 3402.42Other organic surface-active agents, whether or not put up for retail sale: Non-ionic3 lines
- 3402.49Other organic surface-active agents, whether or not put up for retail sale: Other1 line
- 3402.50Preparations put up for retail sale2 lines
- 3402.90Other5 lines
34.03 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould-release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals
- 3403.11Containing petroleum oils or oils obtained from bituminous minerals: Preparations for the treatment of textile materials, leather, furskins or other materials1 line
- 3403.19Containing petroleum oils or oils obtained from bituminous minerals: Other3 lines
- 3403.91Other: Preparations for the treatment of textile materials, leather, furskins or other materials1 line
- 3403.99Other: Other1 line
34.04 Artificial waxes and prepared waxes
34.05 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404
- 3405.10Polishes, creams and similar preparations for footwear or leather1 line
- 3405.20Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork1 line
- 3405.30Polishes and similar preparations for coachwork, other than metal polishes1 line
- 3405.40Scouring pastes and powders and other scouring preparations1 line
- 3405.90Other2 lines
34.06 Candles, tapers and the like
- 3406.00Candles, tapers and the like1 line
34.07 Modelling pastes, including those put up for children's amusement; preparations known as 'dental wax' or as 'dental impression compounds', put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)
- 3407.00Modelling pastes, including those put up for children's amusement; preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)1 line
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 chapter 34 are live on border.bot for the United States (48 lines, also used by 1 other country).
- United States48 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 34?
The European Union tariff has 37 national lines in HS chapter 34 (soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, 'dental waxes' and dental preparations with a basis of plaster), under 24 subheadings in 7 headings.
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.