{
  "summary": "The European Union tariff splits HS 3909.50 (polyurethanes) into 5 national lines: 3909 50 10 00 (polyurethane of 2,2′-(tert-butylimino)diethanol and 4,4′-methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight 50 % or more of polymer), 3909 50 90 20 (preparation containing by weight: - 14 % or more but not more than 18 % of ethoxylated polyurethane modified with hydrophobic groups, - 3 % or more but not more than 5 % of enzymatically modified starch, and - 77 % or more but not more than 83 % of water), 3909 50 90 30 (preparation containing by weight: - 16 % or more but not more than 20 % of ethoxylated polyurethane modified with hydrophobic groups, - 19 % or more but not more than 23 % of diethylene glycol butyl ether, and - 60 % or more but not more than 64 % of water), 3909 50 90 40 (preparation containing by weight: - 34 % or more but not more than 36 % of ethoxylated polyurethane modified with hydrophobic groups, - 37 % or more but not more than 39 % of propylene glycol, and - 26 % or more but not more than 28 % of water) and 1 other. The general (MFN) duty differs by line: 0% on 3909 50 10 00, 6.5% on 3909 50 90 20, 6.5% on 3909 50 90 30, 6.5% on 3909 50 90 40 and 6.5% on 3909 50 90 90.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "3909.50",
      "source": null,
      "url": "https://border.bot/hs-codes/390950"
    },
    {
      "label": "National lines",
      "value": "5",
      "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 3909.50?",
      "answer": "The European Union tariff splits HS 3909.50 (polyurethanes) into 5 national lines: 3909 50 10 00 (polyurethane of 2,2′-(tert-butylimino)diethanol and 4,4′-methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight 50 % or more of polymer), 3909 50 90 20 (preparation containing by weight: - 14 % or more but not more than 18 % of ethoxylated polyurethane modified with hydrophobic groups, - 3 % or more but not more than 5 % of enzymatically modified starch, and - 77 % or more but not more than 83 % of water), 3909 50 90 30 (preparation containing by weight: - 16 % or more but not more than 20 % of ethoxylated polyurethane modified with hydrophobic groups, - 19 % or more but not more than 23 % of diethylene glycol butyl ether, and - 60 % or more but not more than 64 % of water), 3909 50 90 40 (preparation containing by weight: - 34 % or more but not more than 36 % of ethoxylated polyurethane modified with hydrophobic groups, - 37 % or more but not more than 39 % of propylene glycol, and - 26 % or more but not more than 28 % of water) and 1 other."
    },
    {
      "question": "What is the duty on HS 3909.50 in the European Union?",
      "answer": "The general (MFN) duty differs by line: 0% on 3909 50 10 00, 6.5% on 3909 50 90 20, 6.5% on 3909 50 90 30, 6.5% on 3909 50 90 40 and 6.5% on 3909 50 90 90."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 3909.50",
      "text": [
        "The European Union tariff splits HS 3909.50 (polyurethanes) into 5 national lines: 3909 50 10 00 (polyurethane of 2,2′-(tert-butylimino)diethanol and 4,4′-methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight 50 % or more of polymer), 3909 50 90 20 (preparation containing by weight: - 14 % or more but not more than 18 % of ethoxylated polyurethane modified with hydrophobic groups, - 3 % or more but not more than 5 % of enzymatically modified starch, and - 77 % or more but not more than 83 % of water), 3909 50 90 30 (preparation containing by weight: - 16 % or more but not more than 20 % of ethoxylated polyurethane modified with hydrophobic groups, - 19 % or more but not more than 23 % of diethylene glycol butyl ether, and - 60 % or more but not more than 64 % of water), 3909 50 90 40 (preparation containing by weight: - 34 % or more but not more than 36 % of ethoxylated polyurethane modified with hydrophobic groups, - 37 % or more but not more than 39 % of propylene glycol, and - 26 % or more but not more than 28 % of water) and 1 other.",
        "The general (MFN) duty differs by line: 0% on 3909 50 10 00, 6.5% on 3909 50 90 20, 6.5% on 3909 50 90 30, 6.5% on 3909 50 90 40 and 6.5% on 3909 50 90 90."
      ]
    },
    {
      "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 3909.50 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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      "name": "European Union",
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        "taxThreshold": null,
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        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "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",
    "chapter": {
      "code": "39",
      "description": "Plastics and articles thereof"
    },
    "heading": {
      "code": "3909",
      "description": "Amino-resins, phenolic resins and polyurethanes, in primary forms"
    },
    "subheading": {
      "code": "390950",
      "description": "Polyurethanes"
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    "lines": [
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        "code": "3909501000",
        "description": "Polyurethane of 2,2′-(tert-butylimino)diethanol and 4,4′-methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight 50 % or more of polymer",
        "levels": [
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        "english": null,
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          "unit": null
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            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
              },
              {
                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
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                "label": "SADC EPA"
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              {
                "code": "2000",
                "label": "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…"
              },
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                "label": "EEA - European Economic Area"
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              {
                "code": "2020",
                "label": "GSP - General arrangements"
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                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
              },
              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
              },
              {
                "code": "2200",
                "label": "Central America"
              },
              {
                "code": "CH",
                "label": "Switzerland"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
              },
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                "code": "CL",
                "label": "Chile"
              },
              {
                "code": "CM",
                "label": "Cameroon"
              },
              {
                "code": "CO",
                "label": "Colombia"
              },
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                "code": "DZ",
                "label": "Algeria"
              },
              {
                "code": "EC",
                "label": "Ecuador"
              },
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                "code": "EG",
                "label": "Egypt"
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                "code": "FJ",
                "label": "Fiji"
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              {
                "code": "FO",
                "label": "Faroe Islands"
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                "label": "United Kingdom"
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              {
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                "label": "Georgia"
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                "label": "Ghana"
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                "label": "South Korea"
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              {
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                "label": "Morocco"
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                "label": "Mexico"
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                "code": "PG",
                "label": "Papua New Guinea"
              },
              {
                "code": "PS",
                "label": "Palestine"
              },
              {
                "code": "SB",
                "label": "Solomon Islands"
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              {
                "code": "SG",
                "label": "Singapore"
              },
              {
                "code": "SY",
                "label": "Syria"
              },
              {
                "code": "TN",
                "label": "Tunisia"
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              {
                "code": "US",
                "label": "United States"
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              {
                "code": "VN",
                "label": "Vietnam"
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              {
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                "label": "Samoa"
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              {
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              {
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        "code": "3909509020",
        "description": "Preparation containing by weight: - 14 % or more but not more than 18 % of ethoxylated polyurethane modified with hydrophobic groups, - 3 % or more but not more than 5 % of enzymatically modified starch, and - 77 % or more but not more than 83 % of water",
        "levels": [
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          "Other",
          "Preparation containing by weight: - 14 % or more but not more than 18 % of ethoxylated polyurethane modified with hydrophobic groups, - 3 % or more but not more than 5 % of enzymatically modified starch, and - 77 % or more but not more than 83 % of water"
        ],
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          "unit": null
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            "origins": [
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                "label": "EU-Switzerland agreement: re-imported goods"
              },
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                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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              {
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                "label": "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…"
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              },
              {
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                "label": "EEA - European Economic Area"
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              {
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                "label": "GSP - General arrangements"
              },
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                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
              },
              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
              },
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                "label": "Central America"
              },
              {
                "code": "AL",
                "label": "Albania"
              },
              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
              },
              {
                "code": "CA",
                "label": "Canada"
              },
              {
                "code": "CH",
                "label": "Switzerland"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
              },
              {
                "code": "CL",
                "label": "Chile"
              },
              {
                "code": "CM",
                "label": "Cameroon"
              },
              {
                "code": "CO",
                "label": "Colombia"
              },
              {
                "code": "DZ",
                "label": "Algeria"
              },
              {
                "code": "EC",
                "label": "Ecuador"
              },
              {
                "code": "EG",
                "label": "Egypt"
              },
              {
                "code": "FJ",
                "label": "Fiji"
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              {
                "code": "FO",
                "label": "Faroe Islands"
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              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "GE",
                "label": "Georgia"
              },
              {
                "code": "GH",
                "label": "Ghana"
              },
              {
                "code": "IL",
                "label": "Israel"
              },
              {
                "code": "JO",
                "label": "Jordan"
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              {
                "code": "JP",
                "label": "Japan"
              },
              {
                "code": "KE",
                "label": "Kenya"
              },
              {
                "code": "KR",
                "label": "South Korea"
              },
              {
                "code": "LB",
                "label": "Lebanon"
              },
              {
                "code": "MA",
                "label": "Morocco"
              },
              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "ME",
                "label": "Montenegro"
              },
              {
                "code": "MK",
                "label": "North Macedonia"
              },
              {
                "code": "MX",
                "label": "Mexico"
              },
              {
                "code": "NZ",
                "label": "New Zealand"
              },
              {
                "code": "PE",
                "label": "Peru"
              },
              {
                "code": "PG",
                "label": "Papua New Guinea"
              },
              {
                "code": "PS",
                "label": "Palestine"
              },
              {
                "code": "SB",
                "label": "Solomon Islands"
              },
              {
                "code": "SG",
                "label": "Singapore"
              },
              {
                "code": "SY",
                "label": "Syria"
              },
              {
                "code": "TN",
                "label": "Tunisia"
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              {
                "code": "UA",
                "label": "Ukraine"
              },
              {
                "code": "US",
                "label": "United States"
              },
              {
                "code": "VN",
                "label": "Vietnam"
              },
              {
                "code": "WS",
                "label": "Samoa"
              },
              {
                "code": "XC",
                "label": "a group of origins (TARIC area XC)"
              },
              {
                "code": "XK",
                "label": "Kosovo"
              },
              {
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