Key facts
- HS subheading
- 3912.39
- National lines
- 7
- 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
- 39: Plastics and articles thereof
Summary
The European Union tariff splits HS 3912.39 (cellulose ethers: Other) into 7 national lines: 3912 39 20 00 (hydroxypropylcellulose), 3912 39 85 10 (ethylcellulose, not plasticized), 3912 39 85 20 (ethylcellulose, in the form of an aqueous dispersion containing hexadecan-1-ol and sodium dodecyl sulphate, containing by weight 27 (± 3) % of ethylcellulose), 3912 39 85 30 (cellulose, both hydroxyethylated and alkylated with alkyl chain-lengths of 3 or more carbon atoms) and 3 others.
European Union lines under 3912.39
The European Union tariff splits HS 3912.39 (cellulose ethers: Other) into 7 national lines: 3912 39 20 00 (hydroxypropylcellulose), 3912 39 85 10 (ethylcellulose, not plasticized), 3912 39 85 20 (ethylcellulose, in the form of an aqueous dispersion containing hexadecan-1-ol and sodium dodecyl sulphate, containing by weight 27 (± 3) % of ethylcellulose), 3912 39 85 30 (cellulose, both hydroxyethylated and alkylated with alkyl chain-lengths of 3 or more carbon atoms) and 3 others.
- 3912 39 20 00HydroxypropylcelluloseDuty: 0%
- 3912 39 85 10Ethylcellulose, not plasticizedDuty: 6.5%
- 3912 39 85 20Ethylcellulose, in the form of an aqueous dispersion containing hexadecan-1-ol and sodium dodecyl sulphate, containing by weight 27 (± 3) % of ethylcelluloseDuty: 6.5%
- 3912 39 85 30Cellulose, both hydroxyethylated and alkylated with alkyl chain-lengths of 3 or more carbon atomsDuty: 6.5%
- 3912 39 85 50Polyquaternium 10 (CAS RN 68610-92-4)Duty: 6.5%
- 3912 39 85 60Hypromellose (INN) (CAS RN 9004-65-3), for use in the manufacturing of food supplements or pharmaceuticalsDuty: 6.5%
- 3912 39 85 90Other
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 3912.39 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
How many national tariff lines does the European Union tariff have under HS 3912.39?
The European Union tariff splits HS 3912.39 (cellulose ethers: Other) into 7 national lines: 3912 39 20 00 (hydroxypropylcellulose), 3912 39 85 10 (ethylcellulose, not plasticized), 3912 39 85 20 (ethylcellulose, in the form of an aqueous dispersion containing hexadecan-1-ol and sodium dodecyl sulphate, containing by weight 27 (± 3) % of ethylcellulose), 3912 39 85 30 (cellulose, both hydroxyethylated and alkylated with alkyl chain-lengths of 3 or more carbon atoms) and 3 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.