European Union tariff, chapter 38: Miscellaneous chemical products
Last updated
Key facts
- National lines
- 501
- Subheadings
- 108
- 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
- 38: Miscellaneous chemical products
Summary
The European Union tariff has 501 national lines in HS chapter 38 (miscellaneous chemical products), under 108 subheadings in 27 headings.
Subheadings with European Union lines
The European Union tariff has 501 national lines in HS chapter 38 (miscellaneous chemical products), under 108 subheadings in 27 headings.
Subheadings 1 to 100 of 108, page 1 of 2.
38.01 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures
38.02 Activated carbon; activated natural mineral products; animal black, including spent animal black
38.03 Tall oil, whether or not refined
- 3803.00Tall oil, whether or not refined2 lines
38.04 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803
- 3804.00Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.032 lines
38.05 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent
38.06 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
38.07 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch
- 3807.00Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch2 lines
38.08 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)
- 3808.52Goods specified in subheading note 1 to this chapter: DDT (ISO) (clofenotane (INN)), in packings of a net weight content not exceeding 300g1 line
- 3808.59Goods specified in subheading note 1 to this chapter: Other9 lines
- 3808.61Goods specified in subheading note 2 to this chapter: In packings of a net weight content not exceeding 300g1 line
- 3808.62Goods specified in subheading note 2 to this chapter: In packings of a net weight content exceeding 300g but not exceeding 7.5kg1 line
- 3808.69Goods specified in subheading note 2 to this chapter: Other1 line
- 3808.91Other: Insecticides12 lines
- 3808.92Other: Fungicides7 lines
- 3808.93Other: Herbicides, anti-sprouting products and plant-growth regulators11 lines
- 3808.94Other: Disinfectants7 lines
- 3808.99Other: Other4 lines
38.09 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
38.10 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
38.11 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils
38.12 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics
- 3812.10Prepared rubber accelerators3 lines
- 3812.20Compound plasticisers for rubber or plastics6 lines
- 3812.31Anti-oxidising preparations and other compound stabilisers for rubber or plastics: Mixtures of oligomers of 2,2,4-trimethyl-1,2-dihydroquinoline (TMQ)1 line
- 3812.39Anti-oxidising preparations and other compound stabilisers for rubber or plastics: Other18 lines
38.13 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
- 3813.00Preparations and charges for fire-extinguishers; charged fire- extinguishing grenades2 lines
38.14 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
- 3814.00Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers5 lines
38.15 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
38.16 Refractory cements, mortars, concretes and similar compositions, including dolomite ramming mix, other than products of heading 3801
- 3816.00Refractory cements, mortars, concretes and similar compositions, including dolomite ramming mix, other than products of heading 38.012 lines
38.17 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902
- 3817.00Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.026 lines
38.18 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
- 3818.00Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics3 lines
38.19 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
- 3819.00Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals2 lines
38.20 Anti-freezing preparations and prepared de-icing fluids
- 3820.00Anti-freezing preparations and prepared de-icing fluids2 lines
38.21 Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells
- 3821.00Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells1 line
38.22 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 3006; certified reference materials
- 3822.11Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits: For malaria1 line
- 3822.12Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits: For Zika and other diseases transmitted by mosquitoes of the genus Aedes1 line
- 3822.13Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits: For blood-grouping1 line
- 3822.19Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits: Other2 lines
- 3822.90Other1 line
38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols
- 3823.11Industrial monocarboxylic fatty acids; acid oils from refining: Stearic acid4 lines
- 3823.12Industrial monocarboxylic fatty acids; acid oils from refining: Oleic acid4 lines
- 3823.13Industrial monocarboxylic fatty acids; acid oils from refining: Tall oil fatty acids2 lines
- 3823.19Industrial monocarboxylic fatty acids; acid oils from refining: Other14 lines
- 3823.70Industrial fatty alcohols2 lines
38.24 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included
- 3824.10Prepared binders for foundry moulds or cores2 lines
- 3824.30Non-agglomerated metal carbides mixed together or with metallic binders5 lines
- 3824.40Prepared additives for cements, mortars or concretes1 line
- 3824.50Non-refractory mortars and concretes2 lines
- 3824.60Sorbitol other than that of subheading 2905.444 lines
- 3824.81Goods specified in subheading note 3 to this chapter: Containing oxirane (ethylene oxide)1 line
- 3824.82Goods specified in subheading note 3 to this chapter: Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)3 lines
- 3824.83Goods specified in subheading note 3 to this chapter: Containing tris(2,3-dibromopropyl) phosphate1 line
- 3824.84Goods specified in subheading note 3 to this chapter: Containing aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO)9 lines
- 3824.85Goods specified in subheading note 3 to this chapter: Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)1 line
- 3824.86Goods specified in subheading note 3 to this chapter: Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO)1 line
- 3824.87Goods specified in subheading note 3 to this chapter: Containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride1 line
- 3824.88Goods specified in subheading note 3 to this chapter: Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers1 line
- 3824.89Goods specified in subheading note 3 to this chapter: Containing short-chain chlorinated paraffins2 lines
- 3824.91Other: Mixtures and preparations consisting mainly of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate and bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate1 line
- 3824.92Other: Polyglycol esters of methylphosphonic acid1 line
- 3824.99Other: Other122 lines
38.25 Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter
- 3825.10Municipal waste1 line
- 3825.20Sewage sludge1 line
- 3825.30Clinical waste1 line
- 3825.41Waste organic solvents: Halogenated1 line
- 3825.49Waste organic solvents: Other1 line
- 3825.50Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids1 line
- 3825.61Other wastes from chemical or allied industries: Mainly containing organic constituents1 line
- 3825.69Other wastes from chemical or allied industries: Other1 line
- 3825.90Other2 lines
38.26 Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
- 3826.00Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals10 lines
38.27 Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included
- 3827.11Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs); containing hydrobromofluorocarbons (HBFCs); containing carbon tetrachloride; containing 1,1,1-trichloroethane (methyl chloroform): Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs)1 line
- 3827.12Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs); containing hydrobromofluorocarbons (HBFCs); containing carbon tetrachloride; containing 1,1,1-trichloroethane (methyl chloroform): Containing hydrobromofluorocarbons (HBFCs)1 line
- 3827.13Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs); containing hydrobromofluorocarbons (HBFCs); containing carbon tetrachloride; containing 1,1,1-trichloroethane (methyl chloroform): Containing carbon tetrachloride1 line
- 3827.14Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs); containing hydrobromofluorocarbons (HBFCs); containing carbon tetrachloride; containing 1,1,1-trichloroethane (methyl chloroform): Containing 1,1,1-trichloroethane (methyl chloroform)1 line
- 3827.20Containing bromochlorodifluoromethane (Halon-1211), bromotrifluoromethane (Halon-1301) or dibromotetrafluoroethanes (Halon-2402)1 line
- 3827.31Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs): Containing substances of subheadings 2903.41 to 2903.481 line
- 3827.32Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs): Other, containing substances of subheadings 2903.71 to 2903.751 line
- 3827.39Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs): Other1 line
- 3827.40Containing methyl bromide (bromomethane) or bromochloromethane1 line
- 3827.51Containing trifluoromethane (HFC-23) or perfluorocarbons (PFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs): Containing trifluoromethane (HFC-23)3 lines
- 3827.59Containing trifluoromethane (HFC-23) or perfluorocarbons (PFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs): Other1 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 38 are live on border.bot for the United States (217 lines, also used by 1 other country).
- United States217 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 38?
The European Union tariff has 501 national lines in HS chapter 38 (miscellaneous chemical products), under 108 subheadings in 27 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.