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Customs code · HS subheading 2932 20

Final code reached

Lactones other than gamma-butyrolactone and phenolphthalein

This is a complete 8-digit customs code. Exports and Intrastat use it as it is. For an import into the EU, pick a 10-digit line below.

This code covers lactones, which are oxygen-only heterocyclic compounds. It excludes gamma-butyrolactone and phenolphthalein, which have their own codes.

For example

  • A lactone other than gamma-butyrolactone and phenolphthalein
See the official tariff text

Official tariff text

Lactones (excl. gamma-Butyrolactone; Phenolphthalein; 1-Hydroxy-4-[1-(4-hydroxy-3-methoxycarbonyl-1-naphthyl)-3-oxo-1H,3H-benzo[de]isochromen-1-yl]-6-octadecyloxy-2-naphthoic acid; 3′-Chloro-6′-cyclohexylaminospiro[isobenzofuran-1(3H),9′-xanthen]-3-one; 6′-(N-Ethyl-p-toluidino)-2′-methylspiro[isobenzofuran-1(3H),9′-xanthen]-3-one; Methyl-6-docosyloxy-1-hydroxy-4-[1-(4-hydroxy-3-methyl-1-phenanthryl)-3-oxo-1H,3H-naphtho[1,8-cd]pyran-1-yl]naphthalene-2-carboxylate)

You are seeing what applies when you export from the EU. Switch above if you import.

You are seeing what applies when you import into the EU. Switch above if you export.

Your answer for export

The full EU export code is 2932 20 90.

You do not pick a 10-digit EU import line for an export declaration or Intrastat. The destination classifies the goods under its own tariff.

8 digits, ready

Selling to Norway, Great Britain and the United States

What they charge on arrival.

Norway, Great Britain and the United States use their own tariff lines under the 6-digit HS code. The rates below are what their customs charge on goods arriving from the EU. Match the goods against each country's own wording before you rely on a rate.

Norway

Duty free

  • Their lines2 Norwegian lines

29.32.2001 Gamma-butyrolactone (GBL)

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

The rate depends on the line.

  • Their lines20 British lines
  • EU originDuty free

2932 20 90 15 Coumarin (CAS RN 91-64-5)

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

6.5% or 15.0%

Depends on a question

  • Their lines10 US lines
  • Entry dateSept. 17, 2026

2932.20.05.00 Heterocyclic compounds with oxygen hetero-atom(s) only, Lactones, Coumarin

The US importer of record files the entry.

US tariff data checked Sept. 16, 2026.

See the 2 Norwegian lines

Selling to Norway

Norway splits the 6-digit category its own way, so these are Norway's own lines under it, not this EU code. Check your product against their wording; what Norwegian customs charges is shown per line.

  • 29.32.2001

    Gamma-butyrolactone (GBL)

    Ordinary duty
    Duty free

  • 29.32.2009

    Other

    Ordinary duty
    Duty free

Norwegian tariff data version 1.5/1.2, last checked Sept. 13, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

See the 20 British lines

Selling to Great Britain

What UK customs charges when goods like these arrive in Great Britain.

  • 2932 20 90 15

    Coumarin (CAS RN 91-64-5)

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 2932 20 90 18

    4-Hydroxycoumarin (CAS-RN 1076-38-6) with a purity by weight of 98 % or more

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 2932 20 90 25

    Decan-5-olide (CAS RN 705-86-2)

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 2932 20 90 28

    (R)-3-(3,4-difluoro-2-methoxyphenyl)-4,5-dimethyl-5-(trifluoromethyl)furan-2(5H)-one (CAS RN 2875066-35-4) with a purity by weight of 98 % or more

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 2932 20 90 30

    Dodecan-5-olide (CAS RN 713-95-1)

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 2932 20 90 33

    6-Cyclohexyl-4-methyl-2H-pyran-2-one (CAS RN 14818-35-0) with a purity of 99 % by weight or more

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 2932 20 90 38

    6-Dimethylamino-3,3-bis(4-dimethylaminophenyl)phthalide (CAS RN 1552-42-7) with a purity by weight of 96 % or more

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 2932 20 90 40

    (S)-(−)-α-Amino-γ-butyrolactonehydrobromide (CAS RN 15295-77-9)

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.
Show all 20 lines

  • 2932 20 90 45

    2,2-Dimethyl-1,3-dioxane-4,6-dione (CAS RN 2033-24-1)

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 2932 20 90 50

    L-Lactide (CAS RN 4511-42-6), D-lactide (CAS RN 13076-17-0), dilactide (CAS RN 95-96-5) or meso-lactide (CAS RN 13076-19-2), each with a purity by weight of 90% or more

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 2932 20 90 60

    6'-(Diethylamino)-3'-methyl-2'-(phenylamino)-spiro[isobenzofuran-1(3H),9'-[9H]xanthen]-3-one (CAS RN 29512-49-0)

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 2932 20 90 63

    Selamectin (INN) 5Z-isomer (CAS RN 220119-17-5)

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 2932 20 90 65

    Sodium 4-(methoxycarbonyl)-5-oxo-2,5-dihydrofuran-3-olate (CAS RN 1134960-41-0)

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 2932 20 90 71

    6'-(Dibutylamino)-3'-methyl-2'-(phenylamino)-spiro[isobenzofuran-1(3H),9'-[9H]xanthen]-3-one (CAS RN 89331-94-2)

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 2932 20 90 75

    3-Acetyl-6-methyl-2H-pyran-2, 4(3H)-dione (CAS RN 520-45-6)

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 2932 20 90 77

    Hexan-6-olide (CAS RN 502-44-3)

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 2932 20 90 80

    Gibberellic acid (CAS RN 77-06-5) with a purity by weight of 88% or more, for use in the manufacture of plant protection products

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 2932 20 90 84

    Decahydro-3a,6,6,9a-tetramethylnaphth [2,1-b] furan-2 (1H)-one (CAS RN 564-20-5)

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 2932 20 90 88

    Methylcoumarins and ethylcoumarins

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

  • 2932 20 90 90

    Other

    Ordinary duty
    Depends on the product details
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1599, last checked Sept. 13, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

See the 10 US lines

Selling to the United States

What US customs charges when goods like these arrive from the EU. The US importer of record files the entry and pays the duty.

  • 2932.20.05.00

    Heterocyclic compounds with oxygen hetero-atom(s) only, Lactones, Coumarin, methylcoumarins and ethylcoumarins

    General rate
    6.5%
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

  • 2932.20.10.00

    Heterocyclic compounds with oxygen hetero-atom(s) only, Lactones, Other, Aromatic, Pesticides

    General rate
    6.5%
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

  • 2932.20.20.00

    Heterocyclic compounds with oxygen hetero-atom(s) only, Lactones, Other, Aromatic, Drugs

    General rate
    6.5%
    From the EU
    6.5% or 15.0% Depends on a question US headings applied: 9903.04.62 Section 232 pharmaceuticals, Proclamation 11020 of 2 April 2026 (91 FR 18183) clauses (3)(c), (4), (5) and (7), heading 9903.04.62 of subchapter III of chapter 99 with U.S. note 40(c) and (f): the rate for patented pharmaceuticals and associated ingredients shall be 15 percent for products of the European Union, the sum of the column 1 duty rate and the additional duty being that rate; generic pharmaceuticals are not subject to tariffs pursuant to section 232 at this time; effective 31 July 2026 for the companies listed in Annex III and 29 September 2026 for other companies

  • 2932.20.25.00

    Heterocyclic compounds with oxygen hetero-atom(s) only, Lactones, Other, Aromatic, Other, 4-Hydroxycoumarin

    General rate
    6.5%
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

  • 2932.20.30.00

    Heterocyclic compounds with oxygen hetero-atom(s) only, Lactones, Other, Aromatic, Other, Products described in additional U.S. note 3 to section VI

    General rate
    6.5%
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

  • 2932.20.45.00

    Heterocyclic compounds with oxygen hetero-atom(s) only, Lactones, Other, Aromatic, Other

    General rate
    6.5%
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

  • 2932.20.50.10

    Heterocyclic compounds with oxygen hetero-atom(s) only, Lactones, Other, Butyrolactone

    General rate
    3.7%
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

  • 2932.20.50.20

    Heterocyclic compounds with oxygen hetero-atom(s) only, Lactones, Other, Glucono-δ-lactone

    General rate
    3.7%
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
Show all 10 lines

  • 2932.20.50.30

    Heterocyclic compounds with oxygen hetero-atom(s) only, Lactones, Other, Sodium erythorbate (Sodium isoascorbate)

    General rate
    3.7%
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

  • 2932.20.50.50

    Heterocyclic compounds with oxygen hetero-atom(s) only, Lactones, Other

    General rate
    3.7%
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

Worked out for an entry on Sept. 17, 2026.

US tariff schedule 2026HTSRev19, last checked Sept. 16, 2026.

Last change we recorded: Revision 19 (2026), Sept. 16, 2026.

Anti-dumping and countervailing duties, US import taxes and customs fees are not included.

The descriptions above are the US tariff texts, which the United States publishes in English only.

Source: the US International Trade Commission's Harmonized Tariff Schedule (hts.usitc.gov), public domain, and the measures published in the Federal Register.

This is a planning estimate from the US Harmonized Tariff Schedule (revision shown) and the published Federal Register measures as of the date shown, for a shipment of EU origin. It is not a customs entry, legal advice or a broker's opinion, and tariffs.help is not a US-licensed customs broker. The US importer of record or their broker confirms the classification, origin, value and the duty due before filing.

Before you use the code

Check the facts that sit outside the code

The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.

Classify your own product, free Look up the current rates and rules
  1. The product and its form Check that your product really matches this description, including what it is made of and the form it arrives in.
  2. Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
  3. Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with Toldstyrelsen or TARIC.

On an EU import declaration

Pick the 10-digit line that matches the goods.

20 import lines

When these goods are imported into the EU, the declaration needs a 10-digit code. Under 2932 20 90 the EU tariff has 20 lines, each with its own wording.

You or your customs agent pick the line whose wording fits the goods; the last line, "Other", covers what none of the specific wordings describe.

Some lines depend on what the goods will be used for and need customs authorisation; matching the wording alone does not give a lower rate.

  1. Match the whole wording A line is its own wording plus the grouping text above it. Read both before you settle on one.
  2. Check the intended use On some lines the lower rate belongs to what the goods will be used for, not to the goods alone.
  3. Confirm the authorisation Where the lower rate carries conditions, customs asks for an authorisation before it can be used.

A suspension is a lower rate the EU grants for specific products; whether your goods qualify depends on the line's wording and conditions.

Exports from the EU and Intrastat normally use the 8-digit code as it is.

EU tariff data of Sept. 13, 2026.

Rates, origin and documents

Read the signals first. Open only the ones you want to check.

Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.

Data of Sept. 1, 2026

Lower duty for goods from some countries

Possible

Preferential rates exist for goods originating in:

  • San Marino
  • Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe
  • Botswana, Eswatini, Lesotho, Mozambique and Namibia
  • Ivory Coast
  • Cameroon
  • Fiji
  • United Kingdom
  • Georgia
  • +44 origins

These rates apply to Economic Partnership Agreements; CARIFORUM except Haiti; GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms); OCTs (Overseas Countries and Territories); GSP+ (incentive arrangement for sustainable development and good governance); GSP - General arrangements except India.

Whether you can use one depends on the origin rules for the goods and on the documentation you can show.

Check this code in the official EU TARIC database

A limited quantity at a lower rate

Check

A tariff quota is recorded for this code. This does not say whether any of the quota is still available. It covers goods originating in:

  • any country except Belarus and Russian Federation

This is recorded on a more detailed code below this one, so it may not cover your goods. See the import lines under this code

Check this code in the official EU TARIC database

Restrictions and paperwork

Important

Import restrictions are recorded for goods originating in:

  • Ukraine
  • any country

The EU records document conditions on this code. What customs may ask for depends on where the goods come from, exactly what the product is and the customs procedure.

Proof of origin 2 conditions

If you claim a lower rate for goods from a country the EU has a trade agreement with, customs asks for proof of origin, for example a EUR.1 certificate or an origin declaration.

Show the EU's own wording for these conditions
  • Movement certificate EUR.1
  • Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Sanctions and restricted regions 2 conditions

Some conditions come from EU sanctions rules. They matter when the goods are linked to a country or region the EU restricts trade with.

Show the EU's own wording for these conditions
  • Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
  • Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

Product controls and permits 3 conditions

Depending on the exact product, customs may ask for a licence, a permit or a control certificate before the goods are released.

Show the EU's own wording for these conditions
  • Substance/mixture not subjected to the provisions of Regulation (EC) No 1907/2006 (Annex XVII)
  • Compliance with the REACH restrictions defined in Column 2 of Annex XVII of Regulation (EC) No 1907/2006
  • Exemption from REACH restrictions by virtue of Article 67(1) and 67(2) of Regulation (EC) No 1907/2006
Check this code in the official EU TARIC database

EU tariff measure data of Sept. 1, 2026.

One last classification check

Check the path and the nearest alternatives.

Use this view if you are still unsure the code describes the product precisely.

How we got to this code

  1. VI
  2. 29
  3. 2932
  4. 2932 20
  5. 2932 20 90
Show the steps

Compare with the codes next to it.

Compare the sibling codes at this level before you settle on this one.

Classification decides the rate here: from duty free to 6.5%.

Worth comparing

Codes that sit close to this one, for when the material itself could be different.

Browse chapter 29

Similar products elsewhere in the tariff

Often confused with

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with Toldstyrelsen, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.