{
  "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.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "3912.39",
      "source": null,
      "url": "https://border.bot/hs-codes/391239"
    },
    {
      "label": "National lines",
      "value": "7",
      "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 3912.39?",
      "answer": "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."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 3912.39",
      "text": [
        "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."
      ]
    },
    {
      "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 3912.39 are live on border.bot for the United States (1 line, 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."
      ]
    }
  ],
  "data": {
    "type": "country-subheading",
    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "schedule": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "borrowed": false,
    "localTaxes": [
      {
        "code": "VAT",
        "name": "VAT",
        "region": null,
        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": null,
        "notes": null
      }
    ],
    "localDeminimis": [
      {
        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "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",
        "notes": null
      }
    ],
    "ratesLive": true,
    "provenance": [
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    ],
    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "39",
      "description": "Plastics and articles thereof"
    },
    "heading": {
      "code": "3912",
      "description": "Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms"
    },
    "subheading": {
      "code": "391239",
      "description": "Cellulose ethers: Other"
    },
    "lines": [
      {
        "code": "3912392000",
        "description": "Hydroxypropylcellulose",
        "levels": [
          "Cellulose ethers",
          "Other",
          "Hydroxypropylcellulose"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [],
        "special": null,
        "general": {
          "code": "3912392000",
          "dutyText": "0.000 %",
          "startDate": "1997-01-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "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"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
              },
              {
                "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…"
              },
              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
              },
              {
                "code": "2012",
                "label": "EEA - European Economic Area"
              },
              {
                "code": "2020",
                "label": "GSP - General arrangements"
              },
              {
                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
              },
              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
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              {
                "code": "2200",
                "label": "Central America"
              },
              {
                "code": "CH",
                "label": "Switzerland"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
              },
              {
                "code": "CL",
                "label": "Chile"
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              {
                "code": "CM",
                "label": "Cameroon"
              },
              {
                "code": "CO",
                "label": "Colombia"
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              {
                "code": "DZ",
                "label": "Algeria"
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              {
                "code": "EC",
                "label": "Ecuador"
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              {
                "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"
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              {
                "code": "GE",
                "label": "Georgia"
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              {
                "code": "GH",
                "label": "Ghana"
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              {
                "code": "IL",
                "label": "Israel"
              },
              {
                "code": "JO",
                "label": "Jordan"
              },
              {
                "code": "KE",
                "label": "Kenya"
              },
              {
                "code": "KR",
                "label": "South Korea"
              },
              {
                "code": "LB",
                "label": "Lebanon"
              },
              {
                "code": "MA",
                "label": "Morocco"
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              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "MX",
                "label": "Mexico"
              },
              {
                "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"
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              {
                "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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              {
                "code": "WS",
                "label": "Samoa"
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              {
                "code": "XC",
                "label": "a group of origins (TARIC area XC)"
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              {
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                "label": "a group of origins (TARIC area XL)"
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              {
                "code": "ZA",
                "label": "South Africa"
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          "Other",
          "Other",
          "Ethylcellulose, not plasticized"
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        "keywords": [],
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        "units": [],
        "special": null,
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          "endDate": null,
          "unit": null
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            "origins": [
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                "label": "EU-Switzerland agreement: re-imported goods"
              },
              {
                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
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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…"
              },
              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
              },
              {
                "code": "2012",
                "label": "EEA - European Economic Area"
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              {
                "code": "2020",
                "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)"
              },
              {
                "code": "2200",
                "label": "Central America"
              },
              {
                "code": "AL",
                "label": "Albania"
              },
              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
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              {
                "code": "CA",
                "label": "Canada"
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              {
                "code": "CH",
                "label": "Switzerland"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
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              {
                "code": "CL",
                "label": "Chile"
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              {
                "code": "CM",
                "label": "Cameroon"
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              {
                "code": "CO",
                "label": "Colombia"
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              {
                "code": "DZ",
                "label": "Algeria"
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              {
                "code": "EC",
                "label": "Ecuador"
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              {
                "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"
              },
              {
                "code": "JP",
                "label": "Japan"
              },
              {
                "code": "KE",
                "label": "Kenya"
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              {
                "code": "KR",
                "label": "South Korea"
              },
              {
                "code": "LB",
                "label": "Lebanon"
              },
              {
                "code": "MA",
                "label": "Morocco"
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              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "ME",
                "label": "Montenegro"
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              {
                "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"
              },
              {
                "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"
              },
              {
                "code": "XL",
                "label": "a group of origins (TARIC area XL)"
              },
              {
                "code": "XS",
                "label": "Serbia"
              },
              {
                "code": "ZA",
                "label": "South Africa"
              }
            ]
          },
          {
            "dutyText": "5.200 %",
            "origins": [
              {
                "code": "5500",
                "label": "Mercosur"
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            ]
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        ],
        "measures": [],
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        "code": "3912398520",
        "description": "Ethylcellulose, in the form of an aqueous dispersion containing hexadecan-1-ol and sodium dodecyl sulphate, containing by weight 27 (± 3) % of ethylcellulose",
        "levels": [
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          "Other",
          "Other",
          "Ethylcellulose, in the form of an aqueous dispersion containing hexadecan-1-ol and sodium dodecyl sulphate, containing by weight 27 (± 3) % of ethylcellulose"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [],
        "special": null,
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          "code": "3912398520",
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          "startDate": "2010-01-01",
          "endDate": null,
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        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
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                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
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              {
                "code": "1033",
                "label": "CARIFORUM"
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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              {
                "code": "1035",
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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": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
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                "code": "2012",
                "label": "EEA - European Economic Area"
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              {
                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
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                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
              },
              {
                "code": "2200",
                "label": "Central America"
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              {
                "code": "AL",
                "label": "Albania"
              },
              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
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