# European Union tariff lines under HS 3401.20

> The European Union tariff splits HS 3401.20 (soap in other forms) into 2 national lines: 3401 20 10 00 (flakes, wafers, granules or powders) and 3401 20 90 00 (other). The general (MFN) duty is 0% on all 2 lines.

Source: https://border.bot/countries/european-union/hs-codes/340120
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 34](https://border.bot/countries/european-union/hs-codes/34) / [3401.20](https://border.bot/countries/european-union/hs-codes/340120)

## Key facts

- HS subheading: [3401.20](https://border.bot/hs-codes/340120)
- Duty (MFN): 0%
- 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: 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

## European Union lines under 3401.20

The European Union tariff splits HS 3401.20 (soap in other forms) into 2 national lines: 3401 20 10 00 (flakes, wafers, granules or powders) and 3401 20 90 00 (other).

The general (MFN) duty is 0% on all 2 lines.

- [3401 20 10 00](https://border.bot/countries/european-union/hs-codes/3401201000) Soap in other forms, Flakes, wafers, granules or powders. Duty (MFN): 0%
- [3401 20 90 00](https://border.bot/countries/european-union/hs-codes/3401209000) Soap in other forms, Other. Duty (MFN): 0%

## 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 3401.20 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/340120): 1 line, used by 1 other country
- [The Harmonized System text for 3401.20](https://border.bot/hs-codes/340120)

- Previous subheading: [3401.19](https://border.bot/countries/european-union/hs-codes/340119) Other
- Next subheading: [3401.30](https://border.bot/countries/european-union/hs-codes/340130) 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

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 3401.20?

The European Union tariff splits HS 3401.20 (soap in other forms) into 2 national lines: 3401 20 10 00 (flakes, wafers, granules or powders) and 3401 20 90 00 (other).

### What is the duty on HS 3401.20 in the European Union?

The general (MFN) duty is 0% on all 2 lines.

## 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/340120.json