# European Union tariff lines under HS 3907.30

> The European Union tariff splits HS 3907.30 (epoxide resins) into 8 national lines: 3907 30 00 05 (products containing more than 35 % by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ECH’) and an aliphatic or aromatic alcoholic component (such as BPA), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing…), 3907 30 00 08 (other), 3907 30 00 20 (products containing more than 35 % by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ECH’) and an aliphatic or aromatic alcoholic component (such as BPA), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing modifiers, curing agents, or additives, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy grou…), 3907 30 00 23 (other) and 4 others.

Source: https://border.bot/countries/european-union/hs-codes/390730
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 39](https://border.bot/countries/european-union/hs-codes/39) / [3907.30](https://border.bot/countries/european-union/hs-codes/390730)

## Key facts

- HS subheading: [3907.30](https://border.bot/hs-codes/390730)
- National lines: 8
- 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](https://border.bot/countries/european-union)
- Chapter: 39: Plastics and articles thereof

## European Union lines under 3907.30

The European Union tariff splits HS 3907.30 (epoxide resins) into 8 national lines: 3907 30 00 05 (products containing more than 35 % by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ECH’) and an aliphatic or aromatic alcoholic component (such as BPA), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing…), 3907 30 00 08 (other), 3907 30 00 20 (products containing more than 35 % by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ECH’) and an aliphatic or aromatic alcoholic component (such as BPA), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing modifiers, curing agents, or additives, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy grou…), 3907 30 00 23 (other) and 4 others.

- [3907 30 00 05](https://border.bot/countries/european-union/hs-codes/3907300005) Epoxide resins, Epoxide resin, halogen-free, - containing by weight more than 2 % phosphoros calculated on the solid content, chemically bound in the epoxide resin, - not containing any hydrolysable chloride or containing less than 300 ppm hydrolysable chloride, and - containing solvents for use in the manufacture of prepreg sheets or rolls of a kind used for the production of printed circuits, Products containing more than 35 % by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ECH’) and an aliphatic or aromatic alcoholic component (such as BPA), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing…. Duty (MFN): 6.5%
- [3907 30 00 08](https://border.bot/countries/european-union/hs-codes/3907300008) Epoxide resins, Epoxide resin, halogen-free, - containing by weight more than 2 % phosphoros calculated on the solid content, chemically bound in the epoxide resin, - not containing any hydrolysable chloride or containing less than 300 ppm hydrolysable chloride, and - containing solvents for use in the manufacture of prepreg sheets or rolls of a kind used for the production of printed circuits, Other. Duty (MFN): 6.5%
- [3907 30 00 20](https://border.bot/countries/european-union/hs-codes/3907300020) Epoxide resins, Epoxide resin - containing by weight 21% or more of brome, - not containing any hydrolysable chloride or containing less than 500 ppm hydrolysable chloride, and - containing solvents, Products containing more than 35 % by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ECH’) and an aliphatic or aromatic alcoholic component (such as BPA), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing modifiers, curing agents, or additives, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy grou…. Duty (MFN): 6.5%
- [3907 30 00 23](https://border.bot/countries/european-union/hs-codes/3907300023) Epoxide resins, Epoxide resin - containing by weight 21% or more of brome, - not containing any hydrolysable chloride or containing less than 500 ppm hydrolysable chloride, and - containing solvents, Other. Duty (MFN): 6.5%
- [3907 30 00 40](https://border.bot/countries/european-union/hs-codes/3907300040) Epoxide resins, Epoxide resin, containing by weight 70 % or more of silicon dioxide, for the encapsulation of goods of headings 8504, 8533, 8535, 8536, 8541, 8542 or 8548. Duty (MFN): 6.5%
- [3907 30 00 70](https://border.bot/countries/european-union/hs-codes/3907300070) Epoxide resins, Preparation of epoxy resin (CAS RN 29690-82-2) and phenolic resin (CAS RN 9003-35-4) containing by weight: - 65 % or more but not more than 75 % of silicon dioxide (CAS RN 60676-86-0), and - none or not more than 0,5 % of carbon black (CAS RN 1333-86-4). Duty (MFN): 6.5%
- [3907 30 00 80](https://border.bot/countries/european-union/hs-codes/3907300080) Epoxide resins, Other, Products containing more than 35 % by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ECH’) and an aliphatic or aromatic alcoholic component (such as BPA), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing modifiers, curing agents, or additives, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy groups. Duty (MFN): 6.5%
- [3907 30 00 85](https://border.bot/countries/european-union/hs-codes/3907300085) Epoxide resins, Other

## 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 3907.30 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/390730): 1 line, used by 1 other country
- [The Harmonized System text for 3907.30](https://border.bot/hs-codes/390730)

- Previous subheading: [3907.29](https://border.bot/countries/european-union/hs-codes/390729) Other
- Next subheading: [3907.40](https://border.bot/countries/european-union/hs-codes/390740) Polycarbonates

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 3907.30?

The European Union tariff splits HS 3907.30 (epoxide resins) into 8 national lines: 3907 30 00 05 (products containing more than 35 % by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ECH’) and an aliphatic or aromatic alcoholic component (such as BPA), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing…), 3907 30 00 08 (other), 3907 30 00 20 (products containing more than 35 % by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ECH’) and an aliphatic or aromatic alcoholic component (such as BPA), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing modifiers, curing agents, or additives, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy grou…), 3907 30 00 23 (other) and 4 others.

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/390730.json