3912 31 00 to 3912 39 85 · Cellulose ethers
See the HS Explanatory Note to heading 3912, (B), second paragraph, (4).
EU Combined Nomenclature · CN code · HS 3912.39
3912 39 85
3912 39 85: Cellulose and its chemical derivatives, not elsewhere: cellulose ethers, other, other
Other cellulose ethers
Not declarable on its own: use one of its 6 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 3912 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms:
- Cellulose ethers:
- 3912 39 Other:
- 3912 39 85 Other
What you pay
Importing into EU
Customs duty 6.5% standard rate depends on the country of origin
Additional duties and charges 4 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 11
- Trade defence investigationNotice of initiation of an anti-dumping or countervailing proceeding
- Only for
- 3912 39 85 30 Cellulose, both hydroxyethylated and alkylated with alkyl chain-lengths of 3|or more carbon atoms
- Applies to goods from
- China, South Korea
- Legal act
- Information 4924/26
- Trade defence investigationNotice of initiation of an anti-dumping or countervailing proceeding
- Only for
- 3912 39 85 60 Hypromellose (INN) (CAS RN 9004-65-3), for use in the manufacturing of food supplements or pharmaceuticals
- Applies to goods from
- China, South Korea
- Legal act
- Information 4924/26
- Trade defence investigationNotice of initiation of an anti-dumping or countervailing proceeding
- Only for
- 3912 39 85 90 Other
- Applies to goods from
- China, South Korea
- Legal act
- Information 4924/26
- Duty suspensionAutonomous tariff suspension Free
- Only for
- 3912 39 85 10 Ethylcellulose, not plasticized
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 2605/25
- Duty suspensionAutonomous tariff suspension Free
- Only for
- 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
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 2605/25
- Duty suspensionAutonomous tariff suspension Free
- Only for
- 3912 39 85 30 Cellulose, both hydroxyethylated and alkylated with alkyl chain-lengths of 3|or more carbon atoms
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 2605/25
- Duty suspensionAutonomous tariff suspension Free
- Only for
- 3912 39 85 50 Polyquaternium 10|(CAS|RN|68610-92-4)
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 2605/25
- Tariff quotaNon preferential tariff quota under end-use Free
- Only for
- 3912 39 85 60 Hypromellose (INN) (CAS RN 9004-65-3), for use in the manufacturing of food supplements or pharmaceuticals
- Applies to goods from
- all countries except Belarus, Russia
- In force
- until 31 December 2026
- Legal act
- Regulation 2614/25
- 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
- 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 4
- Import controlImport control of fluorinated greenhouse gases
- Applies to goods from
- all countries
- Legal act
- Regulation 0573/24
- Documents
- Y160 Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573
- Y169 Products and equipment, including parts (excluding military and repair exemption) listed in Annex IV containing F-gases or relies upon F-gases not subject to prohibition as imposed by Article 11.1. (Reg 2024/573).
- Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
- Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
- Y163 Net mass of fluorinated greenhouse gases charged in products and equipment
- Y121 Tonnes of CO₂ equivalent of bulk gases and of gases contained in products or equipment, and parts thereof
- 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
- Ukraine
- Legal act
- Regulation 0692/14
- 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
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 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 |
| 3912 39 85 50 | Polyquaternium 10 (CAS RN 68610-92-4) |
| 3912 39 85 60 | Hypromellose (INN) (CAS RN 9004-65-3), for use in the manufacturing of food supplements or pharmaceuticals |
| 3912 39 85 90 | Other |
Tariff quotas
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.2561 | ERGA OMNES | Free | 1 January 2026 – 31 December 2026 | 2,750,000 kg | 2,750,000 kg | Open |
Balances from the Commission’s weekly quota report of 23 October 2026.
Export measures 5
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 26 June 2024 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 24 October 2025 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export control - Waste | All third countries | Regulation 1157/24 | 21 May 2026 |
| Export control of fluorinated greenhouse gases | All third countries | Regulation 0573/24 | 12 March 2025 |
TARIC data as of 26 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 0% reduced rate -
Belgium 21% -
Bulgaria 20% -
Croatia 25% -
Cyprus 19% -
Czechia 21% -
Denmark 25% -
Estonia 9% reduced rate -
Finland 25.5% -
France 20% -
Germany 19% -
Greece 24% -
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 22% -
Spain 21% -
Sweden 25%
TEDB · 26 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6.5% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, 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 moreAntigua & 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 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, Indonesia, Kenya and 6 moreCongo - Brazzaville, Cook Islands, Indonesia, Kenya, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| EEA - European Economic Area | Iceland, Liechtenstein, Norway | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra customs union | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | 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–Faroe Islands agreement | Faroe Islands | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | 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–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–United States agreement | United States | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 5.2% |
EU: imports by month · HS 3912.39
last 12 months€306.2m+0.1% · previous 12 months
Average import price€6.81 per kg
Preferential rate39%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €91.9m | 30% | -15.9% |
 Japan | €70.5m | 23% | +17% |
 South Korea | €68.9m | 22.5% | -2.9% |
 China | €57.1m | 18.7% | +19.1% |
 Mexico | €8.1m | 2.7% | -13.9% |
 United Kingdom | €4.4m | 1.4% | -6.5% |
 India | €2m | 0.6% | +61.8% |
 Saudi Arabia | €1.7m | 0.5% | +2,296,920.5% |
Same subheading in other tariffs
3912.39 Cellulose and its chemical derivatives, not elsewhere: cellulose ethers, other
UK Free – 6% Third-country duty 7 tariff lines · average 4.3% 
Türkiye Free – 6.5% Third-country duty 2 tariff lines · average 3.3% USA 4.2% General (MFN) 1 tariff line 
Canada Free Third-country duty 2 tariff lines Mexico 7% – 10% Third-country duty 6 tariff lines · average 8.5% 
Brazil Free Third-country duty 4 tariff lines 
Argentina Free Third-country duty 6 tariff lines 
Peru Free Third-country duty 2 tariff lines 
New Zealand Free Third-country duty 2 tariff lines Japan 3.1% Third-country duty 1 tariff line 
Taiwan 2.5% Third-country duty 6 tariff lines 
GCC 5% Third-country duty 4 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 5% Third-country duty 2 tariff lines 
Nigeria 5% Third-country duty 1 tariff line EU lines: 3912.39
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N336497 U.S. CBP
The tariff classification of hydroxypropyl methylcellulose phthalate (CAS-9050-31-1) and hydroxypropyl methylcellulose acetate succinate (CAS-71138-97-1) from Japan
Legal notes
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.
3912 39 85 · Other
This subheading includes methylcellulose, ethylcellulose, benzyl-cellulose and hydroxyethylcellulose.
General notes to the chapter
PLASTICS AND ARTICLES THEREOF
General
The HS Explanatory Note to Chapter 39, General, ‘Combinations of plastics and materials other than textiles’, point (d), applies, mutatis mutandis, to combinations of carbon fibres and plastics.
Note 4
Calculation of mass ratios of monomer units in copolymers:
The mass ratios of the respective monomer units in copolymer chains are calculated based on the molecular structure of the copolymer (not the starting materials), taking into account the formation reaction of the polymer. When applicable, the atom linking two adjacent monomer units is attributed to the monomer unit from which the atom originates.
The following examples illustrate the calculation of the monomer unit content in copolymers:
- In poly(ethylene terephthalate), which is a polyester comprised of terephthalic acid and ethylene glycol moieties, both alcoholic oxygens are attributed to the glycol monomer unit. Hence, ethylene glycol is calculated as C2H4O2, and terephthalate is calculated as C8H4O2.
- In polyamide-6,6, which is a polyamide comprised of hexamethylenediamine and adipic acid, both nitrogen atoms are attributed to the diamine monomer unit. Hence, hexamethylenediamine is calculated as C6H14N2 and adipic acid is calculated as C6H8O2.
Note 6
The term ‘solutions’, used both in this note and in note 4 to Chapter 32, does not apply to colloidal solutions.
For the definition of the term ‘primary forms’, see note 6 to this chapter and the HS General Explanatory Note to this chapter, ‘Primary Forms’.
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.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Other | 6.5% | — |
| 2025 | unchanged | 6.5% | — |
| 2024 | unchanged | 6.5% | — |
| 2023 | unchanged | 6.5% | — |
| 2022 | unchanged | 6.5% | — |
| 2021 | unchanged | 6.5% | — |
| 2020 | unchanged | 6.5% | — |
| 2019 | Other | 6.5% | — |
CN code 3912 39 85 is a line of the EU Combined Nomenclature under HS subheading 3912.39 (cellulose and its chemical derivatives, not elsewhere: cellulose ethers, other).
The third-country duty is 6.5%, and quantities are declared in —.
148 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 6.5%.
Imports of other cellulose ethers (HS 3912.39) into the EU came to €306.2m between September 2025 and August 2026 (up 0% on the year before); United States supplied 30%, followed by Japan.
For the same subheading, the UK duty is 0%–6%, the Türkiye duty is 0%–6.5%, the US duty is 4.2%, the Canada duty is free, the Mexico duty is 7%–10%, the Brazil duty is free, the Argentina duty is free, the Peru duty is free, the New Zealand duty is free, the Japan duty is 3.1%, the Taiwan duty is 2.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5% and the Nigeria duty is 5%.
EU member states imported goods of subheading 3912.39 worth US$819m in 2024; the largest supplier from outside the EU was South Korea, and the United Kingdom ranked 6th with US$5m.
Questions and answers
What is the EU import duty for CN code 3912 39 85?
The third-country duty in the EU Combined Nomenclature is 6.5%; 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 3912 39 85?
152 countries have a preferential rate on this line, 148 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.
Where does the EU import these goods from?
For subheading 3912.39 as a whole, the largest supplier from outside the EU in 2024 was South Korea (US$79m), followed by the United States.
Typical products
Everyday names, not part of the legal text.