Key facts
- HS subheading
- 3403.19
- National lines
- 3
- 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 splits HS 3403.19 (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, containing petroleum oils or oils obtained from bituminous minerals: Other) into 3 national lines: 3403 19 10 00 (containing 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals but not as the basic constituent), 3403 19 20 00 (lubricants having a bio-based carbon content of at least 25 % by mass and which are biodegradable at a level of at least 60 %) and 3403 19 80 00 (other). The general (MFN) duty differs by line: 6.5% on 3403 19 10 00, 4.6% on 3403 19 20 00 and 4.6% on 3403 19 80 00.
European Union lines under 3403.19
The European Union tariff splits HS 3403.19 (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, containing petroleum oils or oils obtained from bituminous minerals: Other) into 3 national lines: 3403 19 10 00 (containing 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals but not as the basic constituent), 3403 19 20 00 (lubricants having a bio-based carbon content of at least 25 % by mass and which are biodegradable at a level of at least 60 %) and 3403 19 80 00 (other).
The general (MFN) duty differs by line: 6.5% on 3403 19 10 00, 4.6% on 3403 19 20 00 and 4.6% on 3403 19 80 00.
- 3403 19 10 00Containing 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals but not as the basic constituentDuty: 6.5%
- 3403 19 20 00Lubricants having a bio-based carbon content of at least 25 % by mass and which are biodegradable at a level of at least 60 %Duty: 4.6%
- 3403 19 80 00OtherDuty: 4.6%
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 3403.19 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 3403.19?
The European Union tariff splits HS 3403.19 (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, containing petroleum oils or oils obtained from bituminous minerals: Other) into 3 national lines: 3403 19 10 00 (containing 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals but not as the basic constituent), 3403 19 20 00 (lubricants having a bio-based carbon content of at least 25 % by mass and which are biodegradable at a level of at least 60 %) and 3403 19 80 00 (other).
What is the duty on HS 3403.19 in the European Union?
The general (MFN) duty differs by line: 6.5% on 3403 19 10 00, 4.6% on 3403 19 20 00 and 4.6% on 3403 19 80 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.