ORGANIC CHEMICALS

Chapter 29 of the EU Customs Tariff is one of the most extensive chapters and covers a wide range of organic chemicals. Classified here are hydrocarbons and their derivatives: halogenated, sulphonated, nitrated and nitrosated. It encompasses alcohols, phenols, ethers, aldehydes, ketones, carboxylic acids and their derivatives, esters of inorganic acids, compounds with an amine function, compounds with an amide function, diazo and azo compounds, organic derivatives of hydrazine, compounds with other nitrogen functions, organo-sulphur compounds, other organo-inorganic compounds and heterocyclic compounds. This chapter also covers sulphonamides, vitamins, hormones (natural and synthetic), glycosides, vegetable alkaloids, antibiotics, as well as other chemically defined organic compounds. Organic chemicals from this chapter constitute fundamental raw materials and intermediates for the pharmaceutical, agrochemical, cosmetic, plastics and many other industries. Many of these substances are subject to REACH regulations and require registration before being placed on the EU market. Certain compounds, such as narcotic precursors, are subject to additional restrictions and controls.

Customs duty rates in Chapter 29 are varied, ranging from 0% to 6.5%. Basic hydrocarbons and organic solvents are generally subject to rates from 0% to 5.5%. Heterocyclic compounds used in the pharmaceutical industry often benefit from reduced duty rates or exemptions. Vitamins and provitamins are subject to rates from 0% to 6.5%, depending on their form and purity. Antibiotics classified under heading 2941 carry rates from 0% to 6.5%. Upon import into Poland, 23% VAT applies, and substances subject to REACH require prior registration.

The classification of organic chemicals requires precise knowledge of the chemical structure and functional groups of the compound. Compounds possessing several functional groups are classified according to the dominant group, in accordance with the chapter notes. Isomers are generally classified under the same heading. Mixtures of isomers with an established tariff classification are treated as a pure compound. It is important to distinguish between pure chemical substances and preparations or mixtures, which may fall under other chapters (e.g. 30 or 38).