{
  "summary": "In the European Union tariff, line 3824 60 11 00 covers sorbitol other than that of subheading 2905 44, in aqueous solution, containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content. The general (MFN) duty rate is 7.700 % + 16.100 EUR DTN. It falls under HS subheading 3824.60 in heading 38.24 (chapter 38).",
  "updatedAt": "2026-10-11",
  "facts": [
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      "label": "Tariff line",
      "value": "3824 60 11 00",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Covers",
      "value": "Sorbitol other than that of subheading 2905 44, in aqueous solution, containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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      "label": "Duty (MFN)",
      "value": "7.700 % + 16.100 EUR DTN",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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      "label": "Preferential rates",
      "value": "From 0% (48 programmes or origins)",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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    {
      "label": "Additional duties",
      "value": "None recorded",
      "source": null
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      "label": "Restrictions",
      "value": "None recorded",
      "source": null
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    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
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    {
      "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"
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      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
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      "value": "3824.60",
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      "url": "https://border.bot/hs-codes/382460"
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  "faq": [
    {
      "question": "What does tariff line 3824 60 11 00 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 3824 60 11 00 covers sorbitol other than that of subheading 2905 44, in aqueous solution, containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content."
    },
    {
      "question": "What is the general (MFN) duty on 3824 60 11 00 in the European Union?",
      "answer": "The general (MFN) duty rate is 7.700 % + 16.100 EUR DTN."
    },
    {
      "question": "Which preferential rates apply to 3824 60 11 00?",
      "answer": "Duty-free entry applies to goods that qualify under 4 programmes: 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…, the European Economic Area - Iceland, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), OCTs (Overseas Countries and Territories), Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Cameroon, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Jordan, Japan, Kenya, South Korea, Morocco, Moldova, Montenegro, North Macedonia, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Samoa, Kosovo and Serbia. A preferential rate of 5.800 % + 13.040 EUR DTN applies to goods that qualify under EEA - European Economic Area. A preferential rate of 0.000 % + 16.100 EUR DTN applies to goods from Andorra, Algeria, the Faroe Islands, Israel, Lebanon, Syria, Tunisia and Türkiye. A preferential rate of 6.000 % + 13.040 EUR DTN applies to goods from Iceland and Norway. A preferential rate of 4.800 % + 10.060 EUR DTN applies to goods from New Zealand. A preferential rate of 0.900 % + 2.012 EUR DTN applies to goods from Vietnam. A preferential rate of 7.000 % + 16.100 EUR DTN applies to goods from South Africa."
    }
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  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 3824 60 11 00 covers sorbitol other than that of subheading 2905 44, in aqueous solution, containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content.",
        "Its legal text is “Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content”, read under “Sorbitol other than that of subheading 2905 44” and “In aqueous solution”."
      ]
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      "text": [
        "It falls under HS subheading 3824.60 in heading 38.24 (chapter 38). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff."
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      "text": [
        "The general (MFN) duty rate is 7.700 % + 16.100 EUR DTN.",
        "Duty-free entry applies to goods that qualify under 4 programmes, and to goods from 30 origins.",
        "A preferential rate of 5.800 % + 13.040 EUR DTN applies to goods that qualify under EEA - European Economic Area.",
        "A preferential rate of 0.000 % + 16.100 EUR DTN applies to goods from 8 origins.",
        "A preferential rate of 6.000 % + 13.040 EUR DTN applies to goods from Iceland and Norway.",
        "A preferential rate of 4.800 % + 10.060 EUR DTN applies to goods from New Zealand.",
        "A preferential rate of 0.900 % + 2.012 EUR DTN applies to goods from Vietnam.",
        "A preferential rate of 7.000 % + 16.100 EUR DTN applies to goods from South Africa."
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      "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 3824.60 are live on border.bot for the United States (1 line, 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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