{
  "summary": "The European Union tariff splits HS 3812.10 (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, prepared rubber accelerators) into 3 national lines: 3812 10 00 10 (rubber accelerator based on diphenyl guanidine granules (CAS RN 102-06-7)), 3812 10 00 30 (vulcanization accelerator, consisting by weight of: -98 % or more of N-tert-butyl bis(2-benzothiazolesulfen) amide (CAS RN 3741-80-8) -not more than 2 % of white mineral oil (CAS RN 8042-47-5)) and 3812 10 00 90 (other). The general (MFN) duty is 6.3% on all 3 lines.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "3812.10",
      "source": null,
      "url": "https://border.bot/hs-codes/381210"
    },
    {
      "label": "Duty (MFN)",
      "value": "6.3%",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "National lines",
      "value": "3",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "38: Miscellaneous chemical products",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 3812.10?",
      "answer": "The European Union tariff splits HS 3812.10 (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, prepared rubber accelerators) into 3 national lines: 3812 10 00 10 (rubber accelerator based on diphenyl guanidine granules (CAS RN 102-06-7)), 3812 10 00 30 (vulcanization accelerator, consisting by weight of: -98 % or more of N-tert-butyl bis(2-benzothiazolesulfen) amide (CAS RN 3741-80-8) -not more than 2 % of white mineral oil (CAS RN 8042-47-5)) and 3812 10 00 90 (other)."
    },
    {
      "question": "What is the duty on HS 3812.10 in the European Union?",
      "answer": "The general (MFN) duty is 6.3% on all 3 lines."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 3812.10",
      "text": [
        "The European Union tariff splits HS 3812.10 (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, prepared rubber accelerators) into 3 national lines: 3812 10 00 10 (rubber accelerator based on diphenyl guanidine granules (CAS RN 102-06-7)), 3812 10 00 30 (vulcanization accelerator, consisting by weight of: -98 % or more of N-tert-butyl bis(2-benzothiazolesulfen) amide (CAS RN 3741-80-8) -not more than 2 % of white mineral oil (CAS RN 8042-47-5)) and 3812 10 00 90 (other).",
        "The general (MFN) duty is 6.3% on all 3 lines."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 3812.10 are live on border.bot for the United States (2 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
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        "basis": "consignment",
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        "exclusions": [],
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        "sellerScheme": null,
        "flatDuty": {
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        "from": "EU",
        "startDate": "2026-07-01",
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    "chapter": {
      "code": "38",
      "description": "Miscellaneous chemical products"
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    "heading": {
      "code": "3812",
      "description": "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"
    },
    "subheading": {
      "code": "381210",
      "description": "Prepared rubber accelerators"
    },
    "lines": [
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        "code": "3812100010",
        "description": "Rubber accelerator based on diphenyl guanidine granules (CAS RN 102-06-7)",
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          "Rubber accelerator based on diphenyl guanidine granules (CAS RN 102-06-7)"
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            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
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              {
                "code": "1033",
                "label": "CARIFORUM"
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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              {
                "code": "1035",
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                "label": "Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…"
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                "code": "AD",
                "label": "Andorra"
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                "code": "AL",
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                "label": "Canada"
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                "label": "Chile"
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                "label": "Cameroon"
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                "code": "PE",
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                "label": "Chile"
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