European Union tariff, chapter 38: Miscellaneous chemical products
Last updated
Key facts
- National lines
- 501
- Subheadings
- 108
- 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 has 501 national lines in HS chapter 38 (miscellaneous chemical products), under 108 subheadings in 27 headings.
Subheadings with European Union lines
The European Union tariff has 501 national lines in HS chapter 38 (miscellaneous chemical products), under 108 subheadings in 27 headings.
Subheadings 101 to 108 of 108, page 2 of 2.
38.27 Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included
- 3827.61Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs): Containing 15 % or more by mass of 1,1,1-trifluoroethane (HFC-143a)3 lines
- 3827.62Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs): Other, not included in the subheading above, containing 55 % or more by mass of pentafluoroethane (HFC- 125) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs)7 lines
- 3827.63Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs): Other, not included in the subheadings above, containing 40 % or more by mass of pentafluoroethane (HFC-125)10 lines
- 3827.64Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs): Other, not included in the subheadings above, containing 30 % or more by mass of 1,1,1,2-tetrafluoroethane (HFC-134a) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs)6 lines
- 3827.65Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs): Other, not included in the subheadings above, containing 20 % or more by mass of difluoromethane (HFC-32) and 20 % or more by mass of pentafluoroethane (HFC-125)5 lines
- 3827.68Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs): Other, not included in the subheadings above, containing substances of subheadings 2903.41 to 2903.487 lines
- 3827.69Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs): Other1 line
- 3827.90Other2 lines
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 chapter 38 are live on border.bot for the United States (217 lines, also used by 1 other country).
- United States217 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 38?
The European Union tariff has 501 national lines in HS chapter 38 (miscellaneous chemical products), under 108 subheadings in 27 headings.
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.