Subheading 2907 29 of the Combined Nomenclature is the residual category for polyhydric phenols (polyphenols) within Chapter 29, covering those not expressly named in preceding specific subheadings. Key substances within this group include: resorcinol (1,3-dihydroxybenzene, CAS 108-46-3) — used in rubber compounding, adhesive resins, dermatological preparations and as a dye intermediate; phloroglucinol (1,3,5-trihydroxybenzene, CAS 108-73-6) — a pharmaceutical raw material (spasmolytic agent), also used in dye synthesis and photography; pyrogallol (1,2,3-trihydroxybenzene, pyrogallic acid, CAS 87-66-1) — used in analogue photography, hair dye formulations and chemical synthesis; hydroquinone (1,4-dihydroxybenzene, CAS 123-31-9) — used as a polymerisation inhibitor, photographic developing agent and (in restricted applications) a depigmentation cosmetic ingredient. Classification requires the substance to be a separately chemically defined organic compound (Note 1 to Chapter 29 of the CN). Mixtures of polyphenols are classified outside Chapter 29. Classification follows the GRI, Rules 1 and 6. In case of doubt, a BTI ruling is strongly recommended. Importers must always verify the correct 10-digit TARIC code for the specific substance.

Polyphenols classified under subheading 2907 29 and imported into the European Union are subject to REACH Regulation (EC) No 1907/2006. An importer from outside the EU placing any of these substances on the Union market at 1 tonne or more per year must hold a REACH registration with ECHA or appoint an Only Representative (OR). Substances in this subheading present varied and sometimes serious hazard profiles: resorcinol is classified as harmful, skin and eye irritant, and has been identified by ECHA as an endocrine-disrupting substance (ED substance) for the environment, which may trigger future restriction or authorisation procedures under REACH. Hydroquinone is classified as a suspected mutagen (Muta. 2, H341) and carcinogen (Carc. 2, H351) under CLP; its use as a depigmentation ingredient in cosmetics available to consumers is prohibited in the EU under Annex II to Regulation (EC) No 1223/2009. Pyrogallol exhibits acute toxicity and is harmful to aquatic organisms. The importer must perform a CLP classification assessment for each substance individually and label packaging correctly. An SDS compliant with Regulation (EU) 2020/878 is mandatory — it must include current toxicological data, occupational exposure limit values, ecotoxicological data and transport guidance (ADR/IMDG/IATA). Substances from this subheading must be checked against the ECHA SVHC candidate list, Annex XIV (authorisation) and Annex XVII (restrictions) to REACH. Phloroglucinol used as a pharmaceutical starting material is subject to European Pharmacopoeia (PhEur) requirements and GMP provisions.

MFN duty rates for goods under subheading 2907 29 must be verified in the European Commission's TARIC database — individual substances may carry separate 10-digit TARIC codes with distinct duty rates and trade measures. The importer must always identify the correct 10-digit TARIC code for the specific substance being imported (e.g. resorcinol, phloroglucinol, pyrogallol or hydroquinone). Resorcinol is produced industrially in Germany, the United States and Japan, with significant volumes also imported from China and South Korea — the importer should check in TARIC whether anti-dumping or countervailing measures apply. Pyrogallol is produced primarily by hydrolysis of gallic acid — major suppliers are located in China, India and Europe. Autonomous tariff suspensions may be available for substances of pharmaceutical or electronic-grade purity not available in sufficient quality on the Union market. Preferential duty rates are available under EU FTAs (CETA, EU-Japan EPA, EU-South Korea FTA, EU-UK TCA) and the GSP for developing countries. Compliance with rules of origin and submission of EUR.1 certificates, invoice declarations or REX statements are required. Subheading 2907 29 falls within Section VI (Products of the chemical industry), Chapter 29 of the CN. The legal basis for import is the Union Customs Code (Regulation (EU) No 952/2013). All current duty rates and trade measures must be verified in the TARIC system.

Organic substances under CN code 2907 29 (other polyhydric phenols) require detailed chemical documentation for customs clearance. The Safety Data Sheet must comply with REACH Annex II. Substances classified as hazardous under CLP require GHS pictogram labelling. Transport follows ADR (road) or IMDG (maritime) regulations. Some organic substances may be subject to export controls as dual-use goods. Importers should verify whether the substance requires REACH authorisation (Annex XIV) or is subject to restrictions (Annex XVII).