EU Combined Nomenclature · CN code · HS 3824.60

3824 60 19

3824 60 19: Sorbitol other than that of subheading 290544: in aqueous solution, other

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:
  2. 3824 60 Sorbitol other than that of subheading 290544:
  3. In aqueous solution:
  4. 3824 60 19 Other

What you pay

Importing into EU

Customs duty 9,6 + 37,8 €/100 kg/net standard rate depends on the country of origin
Additional duties and charges 5 additional measures Import requirements: 5
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 7

  • Additional dutyAdditional duties 50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
    Applies to goods from
    all countries except Belarus, Russia
    Legal act
    Regulation 1227/25
    Documents
    • Y155 Products exported directly or indirectly from the Russian Federation or Belarus
  • Additional dutyAdditional duties 50%
    Applies to goods from
    Belarus, Russia
    Legal act
    Regulation 1227/25
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    Regulation 2658/87
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    Regulation 1517/18
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    until 31 October 2026
    Legal act
    Regulation 0382/26
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 0382/26
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • Handling feeUnion handling fee 2 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 2108/26
    Documents
    • Y126 Goods sold in distance sales

Import requirements 7

  • Import controlVeterinary control
    Applies to goods from
    all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino
    Legal act
    Regulation 0632/21
    Documents
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
    • Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
    • Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
    • Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
    • Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
    • Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
  • Import controlVeterinary control
    Applies to goods from
    Faroe Islands, Greenland
    Legal act
    Regulation 0632/21
    Documents
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
    • Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
    • Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
    • Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
    • Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
    • Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    Regulation 1157/24
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
  • Import control
    Applies to goods from
    Belarus, Ukraine
    Legal act
    Regulation 0765/06, Regulation 0692/14
    Documents
    • Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
    • Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
    • L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
    • Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • Import controlImport control on REACH
    Applies to goods from
    all countries
    Legal act
    Regulation 1907/06
    Documents
    • Y106 Compliance with the REACH restrictions defined in Column 2 of Annex XVII of Regulation (EC) No 1907/2006
    • Y110 Exemption from REACH restrictions by virtue of Article 67(1) and 67(2) of Regulation (EC) No 1907/2006
    • Y113 Substance/mixture not subjected to the provisions of Regulation (EC) No 1907/2006 (Annex XVII)
  • Import control
    Applies to goods from
    Russia
    In force
    until 31 December 2027
    Legal act
    Regulation 0833/14
    Documents
    • L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
    • Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
    • L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
    • Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0263/22
    Documents
    • Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Tariff quotas

Order numberOriginIn-quota dutyPeriodVolumeBalanceValidity
09.0884 Mercosur Free 1 May 2026 – 31 December 2026 66,667 kg 0 kg Exhausted
09.8210 Viet Nam Free 1 January 2026 – 31 December 2026 2,000,000 kg 1,916,400 kg Open

Balances from the Commission’s weekly quota report of 23 October 2026.

Export measures 6

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
Export controlSanctions regime: Crimea and Sevastopol Ukraine Regulation 0692/14 25 February 2025
Export controlSanctions regime: Russia Russia Regulation 0833/14 27 September 2024
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 2025
Export controlSanctions regime: Non-government-controlled areas of Ukraine Ukraine Regulation 0263/22 25 August 2022
Export control - Waste Australia, Canada, Switzerland, Chile, Colombia, Costa Rica, United Kingdom, Israel, Iceland, Japan, South Korea, Liechtenstein, Mexico, Norway, New Zealand, Türkiye, United States Regulation 1157/24 21 May 2026
Export control - Waste All third countries (except Australia, Canada, Switzerland, Chile, Colombia, Costa Rica, United Kingdom, Israel, Iceland, Japan, South Korea, Liechtenstein, Mexico, Norway, New Zealand, Türkiye, United States) Regulation 1157/24 21 May 2026

TARIC data as of 25 October 2026

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

  • Austria 20%
  • Belgium 21%
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 19%
  • Czechia 21%
  • Denmark 25%
  • Estonia 24%
  • Finland 25.5%
  • France 20%
  • Germany 19%
  • Greece 6% reduced rate
  • Hungary 27%
  • Ireland 23%
  • Italy 22%
  • Latvia 21%
  • Lithuania 21%
  • Luxembourg 17%
  • Malta 18%
  • Netherlands 21%
  • Poland 23%
  • Portugal 23%
  • Romania 21%
  • Slovakia 23%
  • Slovenia 9.5% reduced rate
  • Spain 21%
  • Sweden 25%

TEDB · 25 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—9,6 + 37,8 €/100 kg/net
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 more

Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna

Free
MercosurQuota Argentina, Brazil, Paraguay, Uruguay Free
SADC EPA Botswana, Eswatini, Namibia Free
Eastern and Southern Africa States Mauritius, Seychelles, Zimbabwe Free
EU–Albania agreement Albania Free
EU–Bosnia & Herzegovina agreement Bosnia & Herzegovina Free
EU–Canada agreement Canada Free
EU–Côte d’Ivoire agreement Côte d’Ivoire Free
EU–Chile agreementQuota Chile Free
EU–Cameroon agreement Cameroon Free
EU–Egypt agreement Egypt Free
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 States, of the one part, and the Kingdom of Morocco, of the other part. Western Sahara Free
EU–Fiji agreement Fiji Free
EU–United Kingdom agreement United Kingdom Free
EU–Georgia agreement Georgia Free
EU–Ghana agreement Ghana Free
European Economic Area - Iceland Iceland Free
EU–Jordan agreement Jordan Free
EU–Japan agreement Japan Free
EU–Kenya agreement Kenya Free
EU–South Korea agreement South Korea Free
EU–Morocco agreement Morocco Free
EU–Moldova agreement Moldova Free
EU–Montenegro agreement Montenegro Free
EU–North Macedonia agreement North Macedonia Free
EU–Papua New Guinea agreement Papua New Guinea Free
EU–Palestinian Territories agreement Palestinian Territories Free
EU–Serbia agreement Serbia Free
EU–Singapore agreement Singapore Free
EU–San Marino customs union San Marino Free
EU–Ukraine agreementQuota Ukraine Free
EU–Vietnam agreement Vietnam Free
EU–Samoa agreement Samoa Free
EU–Kosovo agreement Kosovo Free
EU–Andorra customs union Andorra 0 % + 37.8 EUR / 100 kg
EU–Algeria agreement Algeria 0 % + 37.8 EUR / 100 kg
EU–Faroe Islands agreement Faroe Islands 0 % + 37.8 EUR / 100 kg
EU–Israel agreement Israel 0 % + 37.8 EUR / 100 kg
EU–Lebanon agreement Lebanon 0 % + 37.8 EUR / 100 kg
EEA - European Economic Area Norway 5.8 % + 36.58 EUR / 100 kg
EU–New Zealand agreement New Zealand 5.6 % + 23.63 EUR / 100 kg
EU–Syria agreement Syria 0 % + 37.8 EUR / 100 kg
EU–Tunisia agreement Tunisia 0 % + 37.8 EUR / 100 kg
EU–Türkiye customs union Türkiye 0 % + 37.8 EUR / 100 kg
EU–South Africa agreement South Africa 9 % + 37.8 EUR / 100 kg

Footnotes

EU: imports by month · HS 3824.60

last 12 months€1.4m-21% · previous 12 months
Average import price€0.82 per kg
Preferential rate49%
Jan 2024: €108kFeb 2024: €212kMar 2024: €217kApr 2024: €191kMay 2024: €156kJun 2024: €110kJul 2024: €199kAug 2024: €131kSept 2024: €292kOct 2024: €292kNov 2024: €189kDec 2024: €110kJan 2025: €101kFeb 2025: €130kMar 2025: €64kApr 2025: €73kMay 2025: €107kJun 2025: €266kJul 2025: €121kAug 2025: €81kSept 2025: €194kOct 2025: €123kNov 2025: €81kDec 2025: €57kJan 2026: €140kFeb 2026: €89kMar 2026: €33kApr 2026: €151kMay 2026: €141kJun 2026: €183kJul 2026: €208kAug 2026: €43k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Türkiye €563k 39% -19%
China €385k 26.7% +168.1%
Japan €153k 10.6% -45.1%
United States €115k 8% -56.3%
Thailand €111k 7.7% -29.7%
United Kingdom €66k 4.6% -62.9%
Switzerland €38k 2.6% -44.2%
Serbia €6k 0.4% —

Same subheading in other tariffs

3824.60 Sorbitol other than that of subheading 290544

EU lines: 3824.60

Legal notes

Notes
Subheading notes

Chapter notes: Chapter 38 →

CN Explanatory Notes

The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.

3824 60 11 to 3824 60 99 · Sorbitol other than that of subheading 2905 44

These subheadings include the ‘non-crystallisable’ varieties of sorbitol (D-glucitol), which are generally obtained from glucose syrup containing a proportion of other oligosaccharides by hydrogenation at high pressure. Their sorbitol (D-glucitol) content ranges from 60 to 80 % of the dry matter, the remaining constituents being essentially partly hydrogenated polyalcohols and oligosaccharides. For this reason, the tendency of sorbitol (D-glucitol) to crystallise is greatly reduced (hence, the designation used: non-crystallisable sorbitol (D-glucitol)).

Sorbitol meeting the requirements of note 1 to Chapter 29 is classified in subheadings 2905 44 11 to 2905 44 99.

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

YearDescriptionThird-country dutySupplementary unit
2026 Other 9,6 + 37,8 €/100 kg/net —
2025 unchanged 9,6 + 37,8 €/100 kg/net —
2024 unchanged 9,6 + 37,8 €/100 kg/net —
2023 unchanged 9,6 + 37,8 €/100 kg/net —
2022 unchanged 9,6 + 37,8 €/100 kg/net —
2021 unchanged 9,6 + 37,8 €/100 kg/net —
2020 unchanged 9,6 + 37,8 €/100 kg/net —
2019 Other 9,6 + 37,8 €/100 kg/net —

In the EU Combined Nomenclature, 3824 60 19 is one of 4 lines under subheading 3824.60, sorbitol other than that of subheading 290544.

The third-country duty is a specific or compound duty: 9,6 + 37,8 €/100 kg/net.

Goods from 123 countries can enter the EU at a preferential rate instead of the standard 9,6 + 37,8 €/100 kg/net; 112 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.

In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the EU imported goods of subheading 3824.60 worth €1.4m (down 21% on the year before), at an average of €0.82 per kg; Türkiye supplied 39%, followed by China.

For the same subheading, the Türkiye duty is 7.7%–9.6%, the US duty is 4.9%, the Canada duty is free, the Mexico duty is 5%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 2.3%, the Taiwan duty is 6.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6% and the Nigeria duty is 10%.

EU member states imported goods of subheading 3824.60 worth US$135m in 2024.

Questions and answers

What is the EU import duty for CN code 3824 60 19?

The third-country duty in the EU Combined Nomenclature is 9,6 + 37,8 €/100 kg/net; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 3824 60 19?

123 countries have a preferential rate on this line, 112 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.

Do anti-dumping or other extra duties apply to 3824 60 19?

Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.

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