{
  "summary": "The European Union tariff splits HS 3814.00 (organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers) into 5 national lines: 3814 00 10 10 (ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union), denatured or undenatured, excluding products with a water content of more than 0,3 % (m/m) measured according to the standard EN 15376, but including ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) contained in blends with gasoline with an ethyl alcohol content of more than 10 % (v/v)), 3814 00 10 90 (other), 3814 00 90 40 (azeotrope mixtures containing isomers of nonafluorobutyl methyl ether and/or nonafluorobutyl ethyl ether), 3814 00 90 70 (ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union), denatured or undenatured, excluding products with a water content of more than 0,3 % (m/m) measured according to the standard EN 15376, but including ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) contained in blends with gasoline with an ethyl alcohol content of more than 10 % (v/v)) and 1 other. The general (MFN) duty is 6.5% on all 5 lines.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "3814.00",
      "source": null,
      "url": "https://border.bot/hs-codes/381400"
    },
    {
      "label": "Duty (MFN)",
      "value": "6.5%",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "National lines",
      "value": "5",
      "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 3814.00?",
      "answer": "The European Union tariff splits HS 3814.00 (organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers) into 5 national lines: 3814 00 10 10 (ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union), denatured or undenatured, excluding products with a water content of more than 0,3 % (m/m) measured according to the standard EN 15376, but including ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) contained in blends with gasoline with an ethyl alcohol content of more than 10 % (v/v)), 3814 00 10 90 (other), 3814 00 90 40 (azeotrope mixtures containing isomers of nonafluorobutyl methyl ether and/or nonafluorobutyl ethyl ether), 3814 00 90 70 (ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union), denatured or undenatured, excluding products with a water content of more than 0,3 % (m/m) measured according to the standard EN 15376, but including ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) contained in blends with gasoline with an ethyl alcohol content of more than 10 % (v/v)) and 1 other."
    },
    {
      "question": "What is the duty on HS 3814.00 in the European Union?",
      "answer": "The general (MFN) duty is 6.5% on all 5 lines."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 3814.00",
      "text": [
        "The European Union tariff splits HS 3814.00 (organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers) into 5 national lines: 3814 00 10 10 (ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union), denatured or undenatured, excluding products with a water content of more than 0,3 % (m/m) measured according to the standard EN 15376, but including ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) contained in blends with gasoline with an ethyl alcohol content of more than 10 % (v/v)), 3814 00 10 90 (other), 3814 00 90 40 (azeotrope mixtures containing isomers of nonafluorobutyl methyl ether and/or nonafluorobutyl ethyl ether), 3814 00 90 70 (ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union), denatured or undenatured, excluding products with a water content of more than 0,3 % (m/m) measured according to the standard EN 15376, but including ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) contained in blends with gasoline with an ethyl alcohol content of more than 10 % (v/v)) and 1 other.",
        "The general (MFN) duty is 6.5% on all 5 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 3814.00 are live on border.bot for the United States (4 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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      "name": "European Union",
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        "sellerScheme": null,
        "flatDuty": {
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          "codeLength": null
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        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
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    "chapter": {
      "code": "38",
      "description": "Miscellaneous chemical products"
    },
    "heading": {
      "code": "3814",
      "description": "Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers"
    },
    "subheading": {
      "code": "381400",
      "description": "Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers"
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        "code": "3814001010",
        "description": "Ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union), denatured or undenatured, excluding products with a water content of more than 0,3 % (m/m) measured according to the standard EN 15376, but including ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) contained in blends with gasoline with an ethyl alcohol content of more than 10 % (v/v)",
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          "Ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union), denatured or undenatured, excluding products with a water content of more than 0,3 % (m/m) measured according to the standard EN 15376, but including ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) contained in blends with gasoline with an ethyl alcohol content of more than 10 % (v/v)"
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        "english": null,
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        "special": null,
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          "endDate": null,
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            "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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                "code": "2000",
                "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…"
              },
              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
              },
              {
                "code": "2012",
                "label": "EEA - European Economic Area"
              },
              {
                "code": "2020",
                "label": "GSP - General arrangements"
              },
              {
                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
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              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
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                "code": "2200",
                "label": "Central America"
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              {
                "code": "AD",
                "label": "Andorra"
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                "code": "AL",
                "label": "Albania"
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                "code": "BA",
                "label": "Bosnia and Herzegovina"
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                "code": "CA",
                "label": "Canada"
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                "code": "CH",
                "label": "Switzerland"
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                "label": "Côte d'Ivoire"
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                "code": "CL",
                "label": "Chile"
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                "label": "Cameroon"
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                "label": "Colombia"
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                "label": "Fiji"
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                "label": "EEA - European Economic Area"
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                "label": "Central America"
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                "label": "Andorra"
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                "label": "Bosnia and Herzegovina"
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                "code": "CA",
                "label": "Canada"
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              {
                "code": "CH",
                "label": "Switzerland"
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              {
                "code": "CI",
                "label": "Côte d'Ivoire"
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                "code": "CL",
                "label": "Chile"
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                "code": "CM",
                "label": "Cameroon"
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                "code": "CO",
                "label": "Colombia"
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              {
                "code": "DZ",
                "label": "Algeria"
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                "label": "Ecuador"
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                "label": "Egypt"
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                "label": "Fiji"
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                "label": "Faroe Islands"
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                "label": "Georgia"
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                "label": "Israel"
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                "label": "South Korea"
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              {
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                "label": "Morocco"
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