Subheading · Chapter 29 · Heading 2932

2932.20: Heterocyclic compounds with oxygen hetero-atom(s) only: lactones

Lactones

Official description Lactones

2932.20 is the HS subheading for lactones, under heading 2932 in chapter 29.

Importing into Country of origin

What you pay

Importing into UK

Customs duty Free – 6% standard rate · across 22 national lines depends on the country of origin

Additional duties and charges 3 additional measures Import requirements: 1

VAT 20.00 % import VAT

Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →

2932 20 00 00 Lactones
2932 20 10 00 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 Free
2932 20 20 00 Gamma-butyrolactone 6%
2932 20 90 00 Other
2932 20 90 15 Coumarin (cas rn 91-64-5) 6%
2932 20 90 18 4-hydroxycoumarin (cas-rn 1076-38-6) with a purity by weight of 98% or more 6%
2932 20 90 25 Decan-5-olide (cas rn 705-86-2) 6%
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 6%
2932 20 90 30 Dodecan-5-olide (cas rn 713-95-1) 6%
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 6%
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 6%
2932 20 90 40 (s)-(−)-α-amino-γ-butyrolactonehydrobromide (cas rn 15295-77-9) 6%
2932 20 90 45 2.2-dimethyl-1.3-dioxane-4.6-dione (cas rn 2033-24-1) 6%
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 6%
2932 20 90 60 6'-(diethylamino)-3'-methyl-2'-(phenylamino)-spiro[isobenzofuran-1(3h),9'-[9h]xanthen]-3-one (cas rn 29512-49-0) 6%
2932 20 90 63 Selamectin (inn) 5z-isomer (cas rn 220119-17-5) 6%
2932 20 90 65 Sodium 4-(methoxycarbonyl)-5-oxo-2.5-dihydrofuran-3-olate (cas rn 1134960-41-0) 6%
2932 20 90 71 6'-(dibutylamino)-3'-methyl-2'-(phenylamino)-spiro[isobenzofuran-1(3h),9'-[9h]xanthen]-3-one (cas rn 89331-94-2) 6%
2932 20 90 75 3-acetyl-6-methyl-2h-pyran-2, 4(3h)-dione (cas rn 520-45-6) 6%
2932 20 90 77 Hexan-6-olide (cas rn 502-44-3) 6%
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 6%
2932 20 90 84 Decahydro-3a,6.6,9a-tetramethylnaphth [2.1-b] furan-2 (1h)-one (cas rn 564-20-5) 6%
2932 20 90 88 Methylcoumarins and ethylcoumarins 6%
2932 20 90 90 Other Free

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 4

Additional dutyAdditional duties 35%
Applies to goods from
Belarus, Russia

Legal act
2022 No. 833
Documents
- 9018
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
2020 No. 1431
Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Duty suspensionAutonomous tariff suspension Free

Applies to goods from
all countries

In force
until 31 December 2026

Legal act
2020 No. 1435

Tariff lines
on 1 of 22 lines
Duty suspensionAutonomous tariff suspension Free
Applies to goods from
all countries

In force
until 31 December 2028

Legal act
2020 No. 1435
Documents
- 9Y12
Tariff lines
on 16 of 22 lines

Import requirements 1

Import controlRestriction on entry into free circulation
Applies to goods from
Ukraine

Legal act
S.I. 2022/395
Documents
- 9009
- 9010
- 9017

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	Free – 6%
DCTS Comprehensive	Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia	Free
European Union (including code "EU")	Austria, Belgium, Bulgaria, Croatia and 23 more Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden	Free
DCTS Enhanced	Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu	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)	Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands	Free
Central America	Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama	Free
SADC EPA	Botswana, Eswatini, Lesotho, Mozambique, Namibia	Free
Eastern and Southern Africa States	Madagascar, Mauritius, Seychelles, Zimbabwe	Free
CPTPP	Brunei, Malaysia	Free
UK–Andorra agreement	Andorra	Free
UK–Albania agreement	Albania	Free
UK–Australia agreement	Australia	Free
UK–Canada agreement	Canada	Free
UK–Switzerland agreement	Switzerland	Free
UK–Côte d’Ivoire agreement	Côte d’Ivoire	Free
UK–Chile agreement	Chile	Free
UK–Cameroon agreement	Cameroon	Free
UK–Colombia agreement	Colombia	Free
UK–Ceuta & Melilla agreement	Ceuta & Melilla	Free
UK–Ecuador agreement	Ecuador	Free
UK–Egypt agreement	Egypt	Free
UK–Fiji agreement	Fiji	Free
UK–Faroe Islands agreement	Faroe Islands	Free
UK–Georgia agreement	Georgia	Free
UK–Ghana agreement	Ghana	Free
DCTS Standard	Indonesia	Free – 2.5%
UK–Israel agreement	Israel	Free
UK–India agreement	India	Free
UK–Iceland agreement	Iceland	Free
UK–Jordan agreement	Jordan	Free
UK–Japan agreement	Japan	Free
UK–Kenya agreement	Kenya	Free
UK–South Korea agreement	South Korea	Free
UK–Lebanon agreement	Lebanon	Free
UK–Liechtenstein agreement	Liechtenstein	Free
UK–Morocco agreement	Morocco	Free
UK–Moldova agreement	Moldova	Free
UK–North Macedonia agreement	North Macedonia	Free
UK–Mexico agreement	Mexico	Free
UK–Norway agreement	Norway	Free
UK–New Zealand agreement	New Zealand	Free
UK–Peru agreement	Peru	Free
UK–Papua New Guinea agreement	Papua New Guinea	Free
UK–Palestinian Territories agreement	Palestinian Territories	Free
UK–Serbia agreement	Serbia	Free
UK–Solomon Islands agreement	Solomon Islands	Free
UK–Singapore agreement	Singapore	Free
UK–San Marino agreement	San Marino	Free
UK–Tunisia agreement	Tunisia	Free
UK–Türkiye agreement	Türkiye	Free
UK–Ukraine agreement	Ukraine	Free
UK–Vietnam agreement	Vietnam	Free
UK–Samoa agreement	Samoa	Free
UK–Kosovo agreement	Kosovo	Free
UK–South Africa agreement	South Africa	Free

UK: imports by month

last 12 months£41.1m-39.1% · previous 12 months

Average import price£19.28 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
China	£19.5m	47.5%	+28%
Switzerland	£4.9m	12%	-19.3%
Ireland	£4.4m	10.7%	-82.2%
Germany	£3.5m	8.4%	-25%
Mexico	£2.7m	6.7%	+14.7%
United States	£1.6m	3.9%	-21.4%
India	£1.2m	3%	+78.7%
Spain	£941k	2.3%	-16.8%

Same subheading in other tariffs

EU Free – 6.5% Third-country duty 3 tariff lines · average 4.3%

Türkiye Free – 6.5% Third-country duty 9 tariff lines · average 5.8%

USA 3.7% – 6.5% General (MFN) 7 tariff lines · average 6.1%

World trade in 2024

2932.20 · US$2bn

Trade value (US$) no reported trade < US$132kUS$132k+US$5m+US$58m+> US$160m

Exports: 90

China: US$904m
Germany: US$164m
United States: US$160m
India: US$152m
Ireland: US$86m
Switzerland: US$85m
United Kingdom: US$75m
Japan: US$65m
Netherlands: US$58m
France: US$58m
Italy: US$46m
Hungary: US$31m
Spain: US$30m
Romania: US$23m
Saudi Arabia: US$16m
Mexico: US$14m
Singapore: US$11m
Taiwan: US$11m
Belgium: US$10m
Slovakia: US$6m
Thailand: US$6m
South Korea: US$5m
Austria: US$5m
Poland: US$4m
Macao SAR China: US$3m
Canada: US$3m
Indonesia: US$3m
Sweden: US$2m
Türkiye: US$2m
Israel: US$2m
Brazil: US$1m
Czechia: US$1m
Malaysia: US$1m
Hong Kong SAR China: US$757k
Serbia: US$484k
Malta: US$394k
Ukraine: US$290k
Portugal: US$211k
Russia: US$185k
Greece: US$160k
Slovenia: US$145k
Denmark: US$142k
Vietnam: US$142k
Senegal: US$132k
Guatemala: US$127k
South Africa: US$125k
United Arab Emirates: US$112k
Cyprus: US$112k
Costa Rica: US$103k
Colombia: US$98k
Lithuania: US$93k
Australia: US$75k
Armenia: US$53k
Estonia: US$53k
Latvia: US$48k
Belize: US$46k
Bahrain: US$44k
New Zealand: US$33k
Peru: US$30k
Chile: US$29k

Top exporters

Rank	Country	Value	Share
1	China	US$904m	44.2%
2	Germany	US$164m	8%
3	United States	US$160m	7.8%
4	India	US$152m	7.4%
5	Ireland	US$86m	4.2%
6	Switzerland	US$85m	4.1%
7	United Kingdom	US$75m	3.7%
8	Japan	US$65m	3.2%
9	Netherlands	US$58m	2.8%
10	France	US$58m	2.8%

Top importers

Rank	Country	Value	Share
1	United States	US$297m	14.5%
2	Brazil	US$167m	8.2%
3	Germany	US$152m	7.4%
4	Spain	US$110m	5.4%
5	France	US$106m	5.2%
6	Singapore	US$97m	4.7%
7	United Kingdom	US$96m	4.7%
8	Netherlands	US$92m	4.5%
9	Italy	US$91m	4.4%
10	India	US$80m	3.9%

Binding rulings for similar goods 4

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.

N320504 U.S. CBP 5 August 2021 · 2932.20.30.00

The tariff classification of Apigenin, Asiaticoside and Daidzein from China
H303359 U.S. CBP 24 February 2020 · 2932.20.50.50

Reconsideration of NY 869250, NY H85785, NY K86757, and NY H87465; Tariff classification of Doramectin, Ivermectin, Abamectin Technical, and Milbemectin Technical
N291906 U.S. CBP 28 November 2017 · 2932.20.20.00

The tariff classification of Firocoxib (CAS No. 189954-96-9) in bulk powder form, from Italy
N282476 U.S. CBP 23 June 2017 · 2932.20.30.00

The Tariff Classification of Four Lactones from China

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

Quota 30 June 2026 · Applies from: 1 July 2026

Council Regulation (EU) 2026/1465 of 25 June 2026 amending Regulation (EU) 2021/2283 opening and providing for the management of autonomous tariff quotas of the Union for certain agricultural and industrial products

CELEX 32026R1465 · Source: eur-lex.europa.eu
Tariff change 22 June 2026 · Applies from: 17 July 2028

Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

CELEX 32026R1395 · Source: eur-lex.europa.eu
Sanctions 23 April 2026 · Applies from: 22 April 2026

Council Regulation (EU) 2026/506 of 23 April 2026 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

CELEX 32026R0506 · Source: eur-lex.europa.eu
Sanctions 23 April 2026 · Applies from: 10 May 2026

Council Regulation (EU) 2026/513 of 23 April 2026 amending Regulation (EC) No 765/2006 concerning restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine

CELEX 32026R0513 · Source: eur-lex.europa.eu
Tariff change 20 February 2026

Update to Autonomous Suspension Coverage. Stop Press – 20 February 2026

Trade Tariff news 4816 · Source: trade-tariff.service.gov.uk

Rule changes →

The UK Global Tariff divides subheading 2932.20 into 22 tariff lines; the duty is between 0% and 6% (average 5.5%). 2 of them are duty-free.

In the EU Combined Nomenclature, subheading 2932.20 covers 3 tariff lines and the duty is between 0% and 6.5%. 1 of them is duty-free.

173 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free – 6%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of lactones into the UK came to £41.1m between September 2025 and August 2026 (down 39% on the year before); China supplied 48%, followed by Switzerland.

In 2024, countries exported lactones worth US$2bn (−5.6% year on year).

The largest exporter was China (US$904m), followed by Germany.

Questions and answers

What is the HS code for heterocyclic compounds with oxygen hetero-atom(s) only: lactones?

Heterocyclic compounds with oxygen hetero-atom(s) only: lactones fall under HS subheading 2932.20, part of heading 2932, in section VI of the Harmonized System.

What is the import duty on heterocyclic compounds with oxygen hetero-atom in the UK?

Under the UK Global Tariff, imports under 2932.20 from countries without a preferential agreement are charged at 0% to 6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on heterocyclic compounds with oxygen hetero-atom in the EU?

Under the EU Combined Nomenclature, imports under 2932.20 from countries without a preferential agreement are charged at 0% to 6.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most heterocyclic compounds with oxygen hetero-atom?

China, with US$904m in 2024 (44.2% of world exports).

Which countries can export lactones to the UK duty-free?

173 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free – 6% applies. Pick a country above to see its rate.

Is there anti-dumping duty on lactones?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import lactones from?

In the 12 months to August 2026, the largest suppliers were China (48%), Switzerland (12%) and Ireland (11%), out of total imports of £41.1m.