Key facts
- HS subheading
- 3812.20
- National lines
- 6
- 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 splits HS 3812.20 (compound plasticisers for rubber or plastics) into 6 national lines: 3812 20 10 00 (reaction mixture containing benzyl 3-isobutyryloxy-1-isopropyl-2,2-dimethylpropyl phthalate and benzyl 3-isobutyryloxy-2,2,4-trimethylpentyl phthalate), 3812 20 90 10 (plasticizer, containing: - bis(2-ethylhexyl)-1,4-benzene dicarboxylate (CAS RN 6422-86-2) - more than 10 % but not more than 60 % by weight of dibutylterephthalate (CAS RN 1962-75-0)), 3812 20 90 20 (1,2-Benzenedicarboxylic acid, di-C6-8-branched alkyl esters, C7-rich (CAS RN 71888-89-6) (CAS RN 71888-89-6)), 3812 20 90 30 (1,2-Benzenedicarboxylic acid, di-C7-11-branched and linear alkyl esters (CAS RN 68515-42-4)) and 2 others. The general (MFN) duty differs by line: 0% on 3812 20 10 00, 6.5% on 3812 20 90 10, 6.5% on 3812 20 90 20, 6.5% on 3812 20 90 30, 6.5% on 3812 20 90 40 and 6.5% on 3812 20 90 90.
European Union lines under 3812.20
The European Union tariff splits HS 3812.20 (compound plasticisers for rubber or plastics) into 6 national lines: 3812 20 10 00 (reaction mixture containing benzyl 3-isobutyryloxy-1-isopropyl-2,2-dimethylpropyl phthalate and benzyl 3-isobutyryloxy-2,2,4-trimethylpentyl phthalate), 3812 20 90 10 (plasticizer, containing: - bis(2-ethylhexyl)-1,4-benzene dicarboxylate (CAS RN 6422-86-2) - more than 10 % but not more than 60 % by weight of dibutylterephthalate (CAS RN 1962-75-0)), 3812 20 90 20 (1,2-Benzenedicarboxylic acid, di-C6-8-branched alkyl esters, C7-rich (CAS RN 71888-89-6) (CAS RN 71888-89-6)), 3812 20 90 30 (1,2-Benzenedicarboxylic acid, di-C7-11-branched and linear alkyl esters (CAS RN 68515-42-4)) and 2 others.
The general (MFN) duty differs by line: 0% on 3812 20 10 00, 6.5% on 3812 20 90 10, 6.5% on 3812 20 90 20, 6.5% on 3812 20 90 30, 6.5% on 3812 20 90 40 and 6.5% on 3812 20 90 90.
- 3812 20 10 00Reaction mixture containing benzyl 3-isobutyryloxy-1-isopropyl-2,2-dimethylpropyl phthalate and benzyl 3-isobutyryloxy-2,2,4-trimethylpentyl phthalateDuty: 0%
- 3812 20 90 10Plasticizer, containing: - bis(2-ethylhexyl)-1,4-benzene dicarboxylate (CAS RN 6422-86-2) - more than 10 % but not more than 60 % by weight of dibutylterephthalate (CAS RN 1962-75-0)Duty: 6.5%
- 3812 20 90 201,2-Benzenedicarboxylic acid, di-C6-8-branched alkyl esters, C7-rich (CAS RN 71888-89-6) (CAS RN 71888-89-6)Duty: 6.5%
- 3812 20 90 301,2-Benzenedicarboxylic acid, di-C7-11-branched and linear alkyl esters (CAS RN 68515-42-4)Duty: 6.5%
- 3812 20 90 40N-pentyl-isopentylphthalate (CAS RN 776297-69-9)Duty: 6.5%
- 3812 20 90 90OtherDuty: 6.5%
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 3812.20 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 3812.20?
The European Union tariff splits HS 3812.20 (compound plasticisers for rubber or plastics) into 6 national lines: 3812 20 10 00 (reaction mixture containing benzyl 3-isobutyryloxy-1-isopropyl-2,2-dimethylpropyl phthalate and benzyl 3-isobutyryloxy-2,2,4-trimethylpentyl phthalate), 3812 20 90 10 (plasticizer, containing: - bis(2-ethylhexyl)-1,4-benzene dicarboxylate (CAS RN 6422-86-2) - more than 10 % but not more than 60 % by weight of dibutylterephthalate (CAS RN 1962-75-0)), 3812 20 90 20 (1,2-Benzenedicarboxylic acid, di-C6-8-branched alkyl esters, C7-rich (CAS RN 71888-89-6) (CAS RN 71888-89-6)), 3812 20 90 30 (1,2-Benzenedicarboxylic acid, di-C7-11-branched and linear alkyl esters (CAS RN 68515-42-4)) and 2 others.
What is the duty on HS 3812.20 in the European Union?
The general (MFN) duty differs by line: 0% on 3812 20 10 00, 6.5% on 3812 20 90 10, 6.5% on 3812 20 90 20, 6.5% on 3812 20 90 30, 6.5% on 3812 20 90 40 and 6.5% on 3812 20 90 90.
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.