Subheading · Chapter 29 · Heading 2932

2932.99: Heterocyclic compounds with oxygen hetero-atom(s) only: other, other

Other oxygen heterocyclic compounds

Official description Other

2932.99 is the HS subheading for other oxygen heterocyclic compounds, under heading 2932 in chapter 29.

Importing into Country of origin

What you pay

Importing into UK

Customs duty Free – 6% standard rate · across 24 national lines depends on the country of origin

Additional duties and charges 3 additional measures Import requirements: 7

VAT 20.00 % import VAT

Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →

2932 99 00 00 Other
2932 99 00 03 3.4-dihydro-2-methoxy-2h-pyran (cas rn 4454-05-1) with a purity by weight of 99% or more 6%
2932 99 00 07 3-(1.3-benzodioxol-5-yl)-2-methyloxirane-2-carboxylic acid (pmk glycidic acid) cas no. 2167189-50-4 6%
2932 99 00 13 (4-chloro-3-(4-ethoxybenzyl)phenyl)((3as,5r,6s,6as)-6-hydroxy 2.2-dimethyltetrahydrofuro[2.3-d][1 ,3]dioxol-5-yl)methanone (cas rn 1103738-30-2) 6%
2932 99 00 15 1.3,4.6,7.8-hexahydro-4.6,6.7,8.8-hexamethylindeno[5.6-c]pyran (cas rn 1222-05-5) 6%
2932 99 00 18 4-(4-bromo-3-((tetrahydro-2h-pyran-2-yloxy)methyl)phenoxy)benzonitrile (cas rn 943311-78-2) 6%
2932 99 00 23 2-ethyl-3-hydroxy-4-pyrone (cas rn 4940-11-8) 6%
2932 99 00 25 1-(2.2-difluorobenzo[d][1.3]dioxol-5-yl)cyclopropanecarboxylic acid (cas rn 862574-88-7) 6%
2932 99 00 27 (2-butyl-3-benzofuranyl)(4-hydroxy-3.5-diiodophenyl)methanone (cas rn 1951-26-4) with a purity by weight of 99% or more 6%
2932 99 00 28 1.4,7.10.13-pentaoxacyclopentadecane (cas rn 33100-27-5) with a purity by weight of 90% or more, the remainder mainly consisting of lineair precursors 6%
2932 99 00 33 3-hydroxy-2-methyl-4-pyrone (cas rn 118-71-8) 6%
2932 99 00 38 1-benzofuran-6-carboxylic acid (cas rn 77095-51-3) with a purity by weight of 98% or more 6%
2932 99 00 43 Ethofumesate (iso) (cas rn 26225-79-6) with a purity by weight of 97% or more 6%
2932 99 00 45 2-butylbenzofuran (cas rn 4265-27-4) 6%
2932 99 00 48 (20r,25r)-spirost-5-en-3β-ol (cas rn 512-04-9) with a purity by weight of 95% or more 6%
2932 99 00 50 7-methyl-3.4-dihydro-2h-1.5-benzodioxepin-3-one (cas rn 28940-11-6) 6%
2932 99 00 51 3-(3.4-methylenedioxyphenyl)-2-methylpropanal (cas rn 1205-17-0) with a purity by weight of 98% or more 6%
2932 99 00 57 5-sec-butyl-2-(2.4-dimethylcyclohex-3-en-1- yl)-5-methyl-1.3-dioxane 6%
2932 99 00 61 Isopropylidene (2-(3.4-methylenedioxyphenyl)acetyl)malonate 6%
2932 99 00 63 5-sec-butyl-2- (4.6-dimethylcyclohex-3-en-1-yl)-5-methyl- 1.3-dioxane 6%
2932 99 00 65 4.4-dimethyl-3.5,8-trioxabicyclo[5.1,0]octane (cas rn 57280-22-5) 6%
2932 99 00 83 6.11-dihydrodibenz[b,e]oxepin-11-one (cas rn 4504-87-4) with a purity by weight of 98% or more 6%
2932 99 00 85 1.3:2.4-bis-o-(3.4-dimethylbenzylidene)-d-glucitol (cas rn 135861-56-2) 6%
2932 99 00 87 Methyl 3-oxo-2-(3.4-methylenedioxyphenyl)butanoate (mamdpa) cas no. 1369021-80-6 6%
2932 99 00 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 3

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 2028

Legal act
2020 No. 1435
Documents
- 9Y12
Tariff lines
on 13 of 24 lines

Import requirements 7

Prohibition or restrictionImport prohibition

Applies to goods from
North Korea

Legal act
S.I. 2019/411
Import controlVeterinary control
Applies to goods from
Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more

Legal act
S.I. 2019/782
Documents
- 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).
- 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
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
Import controlRestriction on entry into free circulation
Applies to goods from
Syria, Ukraine

Legal act
S.I. 2019/792, S.I. 2022/395
Documents
- 9009
- 9010
- 9017
Import controlImport control on restricted goods and technologies
Applies to goods from
Iran, Libya, Russia

Legal act
S.I. 2019/461, 2020 No. 1665, S.I. 2019/855
Documents
- Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
- Y920 Goods other than those described in the footnotes linked to the measure
Import controlHome Office pre-cursor chemical authorisation
Applies to goods from
all countries

Legal act
2004 No. 273
Documents
- 9112
- 911Y
Tariff lines
on 2 of 24 lines
Import controlHome Office Pre-cursor chemicals
Applies to goods from
all countries

Legal act
2004 No. 273
Documents
- 9112
- 911Y
Tariff lines
on 2 of 24 lines
Import controlHome Office Controlled Drugs (import)
Applies to goods from
all countries

Legal act
2001 No. 3998
Documents
- 9113
- 913Y
Tariff lines
on 1 of 24 lines

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
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£56.5m+6.4% · previous 12 months

Average import price£11.97 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
Switzerland	£15.8m	28%	+10.3%
China	£14.1m	24.9%	-6.2%
Spain	£8.6m	15.1%	-22.2%
India	£7.6m	13.4%	+74.2%
Germany	£2.4m	4.2%	-9.3%
Belgium	£1.6m	2.8%	+14.6%
Brazil	£1.4m	2.4%	+87.5%
Italy	£990k	1.8%	+184.9%

Same subheading in other tariffs

EU 6.5% Third-country duty 1 tariff line

Türkiye 6.5% Third-country duty 19 tariff lines

USA Free – 6.5% General (MFN) 10 tariff lines · average 4.2%

World trade in 2024

2932.99 · US$4bn

Trade value (US$) no reported trade < US$450kUS$450k+US$14m+US$124m+> US$294m

Exports: 100

China: US$1bn
Switzerland: US$583m
Germany: US$294m
Ireland: US$264m
India: US$260m
France: US$250m
Sweden: US$243m
United States: US$213m
South Korea: US$154m
Italy: US$124m
Spain: US$103m
Japan: US$77m
United Kingdom: US$72m
Belgium: US$58m
Israel: US$54m
Netherlands: US$45m
Hong Kong SAR China: US$33m
Luxembourg: US$32m
Canada: US$29m
Denmark: US$28m
Brazil: US$19m
Mexico: US$19m
Taiwan: US$15m
Czechia: US$14m
Hungary: US$12m
Singapore: US$11m
Poland: US$9m
Vietnam: US$8m
Austria: US$5m
Argentina: US$5m
Croatia: US$3m
Finland: US$3m
Malta: US$2m
Ukraine: US$2m
New Zealand: US$2m
Thailand: US$2m
United Arab Emirates: US$1m
Slovakia: US$1m
Latvia: US$863k
Saudi Arabia: US$814k
Türkiye: US$792k
Russia: US$769k
Paraguay: US$647k
Venezuela: US$646k
Slovenia: US$530k
Uruguay: US$519k
Portugal: US$516k
Greece: US$450k
Australia: US$418k
South Africa: US$334k
Lithuania: US$334k
Morocco: US$317k
Indonesia: US$311k
Bulgaria: US$297k
Kuwait: US$266k
Malaysia: US$225k
Bahamas: US$210k
Romania: US$208k
Serbia: US$166k
Egypt: US$159k

Top exporters

Rank	Country	Value	Share
1	China	US$1bn	26.4%
2	Switzerland	US$583m	14%
3	Germany	US$294m	7.1%
4	Ireland	US$264m	6.3%
5	India	US$260m	6.3%
6	France	US$250m	6%
7	Sweden	US$243m	5.9%
8	United States	US$213m	5.1%
9	South Korea	US$154m	3.7%
10	Italy	US$124m	3%

Top importers

Rank	Country	Value	Share
1	United States	US$721m	17.3%
2	China	US$348m	8.4%
3	France	US$288m	6.9%
4	Russia	US$271m	6.5%
5	India	US$237m	5.7%
6	Ireland	US$207m	5%
7	Brazil	US$177m	4.3%
8	Germany	US$171m	4.1%
9	South Korea	US$148m	3.6%
10	Japan	US$140m	3.4%

Binding rulings for similar goods 15

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.

N323153 U.S. CBP 6 January 2022 · 2932.99.61.00

The tariff classification of Docetaxel (CAS No. 114977-28-5) in bulk powder form, from Canada
N323045 U.S. CBP 15 December 2021 · 2932.99.61.00

The tariff classification of Paclitaxel (CAS No. 33069-62-4) in bulk powder form, from Canada
N319693 U.S. CBP 2 June 2021 · 2932.99.61.00

The tariff classification of Luteolin, and Genistein from China
N316973 U.S. CBP 11 February 2021 · 2932.99.61.00

The tariff classification of Docetaxel (CAS No. 114977-28-5) in bulk powder form, from Italy
N313621 U.S. CBP 19 August 2020 · 2932.99.90.90

The tariff classification of IPTG (1-Isopropylthio-b-D-Galactopyranoside) from India
N307929 U.S. CBP 19 December 2019 · 2932.99.90.90

The tariff classification of Sucralfate (CAS No. 54182-58-0), Sugammadex (CAS No. 343306-71-8) and Treprostinil (CAS No. 81846-19-7) in bulk form, from China
600015685 HMRC 9 July 2026 – 8 July 2029 · 2932 99 00 90

Glucosamine Hydrochloride 2Kcl packed in 25kg drums. In the form of white powder at a size of 40 mesh. The chemical is obtained from shrimp and crab shells by acid/alkali washes/boils to obtain Chitin, which is then hydrolysed with acid to obtain the Glucosamine HCl. Minimum purity of 98%. Once…
600015693 HMRC 9 July 2026 – 8 July 2029 · 2932 99 00 90

Glucosamine Hydrochloride 2Kcl vegetarian packed in 25kg drums. In the form of white powder at a size of 40 mesh. The chemical is obtained from corn biomass by acid/alkali washes/boils to obtain Chitin, which is then hydrolysed with acid to obtain the Glucosamine HCl. Minimum purity of 98%. Once…

15 rulings in total for this code

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.

Tariff change 22 June 2026 · Applies from: 1 July 2026

Harmonized Tariff Schedule of the United States — 2026 HTS Revision 11

2026HTSRev11 · Source: hts.usitc.gov
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

Rule changes →

The UK Global Tariff divides subheading 2932.99 into 24 tariff lines; the duty is between 0% and 6% (average 5.8%). 1 of them is duty-free.

Subheading 2932.99 is a single line in the EU Combined Nomenclature, where the duty is 6.5%.

174 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 other oxygen heterocyclic compounds into the UK came to £56.5m between September 2025 and August 2026 (up 6% on the year before); Switzerland supplied 28%, followed by China.

In 2024, countries exported other oxygen heterocyclic compounds worth US$4bn (+6.1% year on year).

The largest exporter was China (US$1bn), followed by Switzerland.

Questions and answers

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

Heterocyclic compounds with oxygen hetero-atom(s) only: other, other fall under HS subheading 2932.99, 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 2932.99 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 2932.99 from countries without a preferential agreement are charged at 6.5%. Preferential rates, anti-dumping duties and VAT are not included.

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

China, with US$1bn in 2024 (26.4% of world exports).

Which countries can export other oxygen heterocyclic compounds to the UK duty-free?

174 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 other oxygen heterocyclic compounds?

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 other oxygen heterocyclic compounds from?

In the 12 months to August 2026, the largest suppliers were Switzerland (28%), China (25%) and Spain (15%), out of total imports of £56.5m.