European Union tariff line 3824 60 19 00: Other
Last updated
Key facts
- Tariff line
- 3824 60 19 00
- Covers
- Sorbitol other than that of subheading 2905 44, in aqueous solution
- Duty (MFN)
- 9.000 % + 37.800 EUR DTN
- Preferential rates
- From 0% (48 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 3824.60
Summary
In the European Union tariff, line 3824 60 19 00 covers sorbitol other than that of subheading 2905 44, in aqueous solution. The general (MFN) duty rate is 9.000 % + 37.800 EUR DTN. It falls under HS subheading 3824.60 in heading 38.24 (chapter 38).
What this line covers
In the European Union tariff, line 3824 60 19 00 covers sorbitol other than that of subheading 2905 44, in aqueous solution.
Its legal text is “Other”, read under “Sorbitol other than that of subheading 2905 44” and “In aqueous solution”.
How it is structured
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.
- Chapter 38
- Miscellaneous chemical products
- Heading 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
- Subheading 3824.60
- Sorbitol other than that of subheading 2905 44
- Within the subheading
- In aqueous solution
- Line 3824 60 19 00
- Other
Duty
The general (MFN) duty rate is 9.000 % + 37.800 EUR DTN.
Duty-free entry applies to goods that qualify under 4 programmes, and to goods from 31 origins.
A preferential rate of 5.800 % + 36.580 EUR DTN applies to goods that qualify under EEA - European Economic Area.
A preferential rate of 0.000 % + 37.800 EUR DTN applies to goods from 8 origins.
A preferential rate of 6.000 % + 36.580 EUR DTN applies to goods from Iceland and Norway.
A preferential rate of 5.600 % + 23.630 EUR DTN applies to goods from New Zealand.
A preferential rate of 9.000 % + 37.800 EUR DTN applies to goods from South Africa.
| Preferential rate | Programme or origin |
|---|---|
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | 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… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | European Economic Area - Iceland (2014) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Cameroon (CM) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | Kosovo (XK) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | Serbia (XS) |
| 5.800 % + 36.580 EUR DTN | EEA - European Economic Area (2012) |
| 0.000 % + 37.800 EUR DTN | Andorra (AD) |
| 0.000 % + 37.800 EUR DTN | Algeria (DZ) |
| 0.000 % + 37.800 EUR DTN | Faroe Islands (FO) |
| 0.000 % + 37.800 EUR DTN | Israel (IL) |
| 0.000 % + 37.800 EUR DTN | Lebanon (LB) |
| 0.000 % + 37.800 EUR DTN | Syria (SY) |
| 0.000 % + 37.800 EUR DTN | Tunisia (TN) |
| 0.000 % + 37.800 EUR DTN | Türkiye (TR) |
| 6.000 % + 36.580 EUR DTN | Iceland (IS) |
| 6.000 % + 36.580 EUR DTN | Norway (NO) |
| 5.600 % + 23.630 EUR DTN | New Zealand (NZ) |
| 9.000 % + 37.800 EUR DTN | South Africa (ZA) |
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.
Other lines under 3824.60
- 3824 60 11 00Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
- 3824 60 91 00Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
- 3824 60 99 00Other
In other countries
National tariff lines under 3824.60 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
What does tariff line 3824 60 19 00 cover in the European Union tariff?
In the European Union tariff, line 3824 60 19 00 covers sorbitol other than that of subheading 2905 44, in aqueous solution.
What is the general (MFN) duty on 3824 60 19 00 in the European Union?
The general (MFN) duty rate is 9.000 % + 37.800 EUR DTN.
Which preferential rates apply to 3824 60 19 00?
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, Vietnam, Samoa, Kosovo and Serbia. A preferential rate of 5.800 % + 36.580 EUR DTN applies to goods that qualify under EEA - European Economic Area. A preferential rate of 0.000 % + 37.800 EUR DTN applies to goods from Andorra, Algeria, the Faroe Islands, Israel, Lebanon, Syria, Tunisia and Türkiye. A preferential rate of 6.000 % + 36.580 EUR DTN applies to goods from Iceland and Norway. A preferential rate of 5.600 % + 23.630 EUR DTN applies to goods from New Zealand. A preferential rate of 9.000 % + 37.800 EUR DTN applies to goods from South Africa.
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.