{
  "summary": "The European Union tariff splits HS 3906.90 (acrylic polymers in primary forms) into 16 national lines: 3906 90 10 00 (poly[N-(3-hydroxyimino-1,1-dimethylbutyl)acrylamide]), 3906 90 20 00 (copolymer of 2-diisopropylaminoethyl methacrylate with decyl methacrylate, in the form of a solution in N,N-dimethylacetamide, containing by weight 55 % or more of copolymer), 3906 90 30 00 (copolymer of acrylic acid with 2-ethylhexyl acrylate, containing by weight 10 % or more but not more than 11 % of 2-ethylhexyl acrylate), 3906 90 40 00 (copolymer of acrylonitrile with methyl acrylate, modified with polybutadiene-acrylonitrile (NBR)) and 12 others.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "3906.90",
      "source": null,
      "url": "https://border.bot/hs-codes/390690"
    },
    {
      "label": "National lines",
      "value": "16",
      "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": "39: Plastics and articles thereof",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 3906.90?",
      "answer": "The European Union tariff splits HS 3906.90 (acrylic polymers in primary forms) into 16 national lines: 3906 90 10 00 (poly[N-(3-hydroxyimino-1,1-dimethylbutyl)acrylamide]), 3906 90 20 00 (copolymer of 2-diisopropylaminoethyl methacrylate with decyl methacrylate, in the form of a solution in N,N-dimethylacetamide, containing by weight 55 % or more of copolymer), 3906 90 30 00 (copolymer of acrylic acid with 2-ethylhexyl acrylate, containing by weight 10 % or more but not more than 11 % of 2-ethylhexyl acrylate), 3906 90 40 00 (copolymer of acrylonitrile with methyl acrylate, modified with polybutadiene-acrylonitrile (NBR)) and 12 others."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 3906.90",
      "text": [
        "The European Union tariff splits HS 3906.90 (acrylic polymers in primary forms) into 16 national lines: 3906 90 10 00 (poly[N-(3-hydroxyimino-1,1-dimethylbutyl)acrylamide]), 3906 90 20 00 (copolymer of 2-diisopropylaminoethyl methacrylate with decyl methacrylate, in the form of a solution in N,N-dimethylacetamide, containing by weight 55 % or more of copolymer), 3906 90 30 00 (copolymer of acrylic acid with 2-ethylhexyl acrylate, containing by weight 10 % or more but not more than 11 % of 2-ethylhexyl acrylate), 3906 90 40 00 (copolymer of acrylonitrile with methyl acrylate, modified with polybutadiene-acrylonitrile (NBR)) and 12 others."
      ]
    },
    {
      "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 3906.90 are live on border.bot for the United States (3 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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        "taxThreshold": null,
        "basis": "consignment",
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        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
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          "amount": 3,
          "currency": "EUR",
          "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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    "dateModified": "2026-10-11T20:29:44.802Z",
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      "code": "39",
      "description": "Plastics and articles thereof"
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      "code": "3906",
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    },
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                "code": "KE",
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                "code": "KR",
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                "code": "MX",
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                "code": "PG",
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                "code": "TN",
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                "code": "US",
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                "code": "VN",
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                "code": "WS",
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                "code": "XL",
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                "code": "ZA",
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                "code": "CL",
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                "code": "1033",
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              {
                "code": "GE",
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              {
                "code": "JO",
                "label": "Jordan"
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              {
                "code": "JP",
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              {
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                "code": "1007",
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        ],
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              {
                "code": "BA",
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                "code": "CO",
                "label": "Colombia"
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              {
                "code": "EC",
                "label": "Ecuador"
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              {
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                "code": "VN",
                "label": "Vietnam"
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              {
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              {
                "code": "JO",
                "label": "Jordan"
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