MISCELLANEOUS CHEMICAL PRODUCTS

Chapter 38 of the EU Customs Tariff is a broad-scope chapter covering chemical products that do not fall within other, more specific chapters. Classified here are artificial graphite, activated carbon and activated diatomaceous earth, pickling preparations for metal surfaces, anti-knock preparations, oxidation inhibitors, peptising agents, viscosity improvers and anti-corrosion preparations, prepared binders for foundry moulds and cores, insecticides, rodenticides, fungicides, herbicides and other plant protection products, finishing agents and dye carriers, fabric softening preparations, laboratory diagnostic preparations, refractory cements and mortars, organic solvent mixtures, anti-icing preparations, prepared culture media for the cultivation of micro-organisms, diagnostic reagents, biodiesel, and miscellaneous industrial chemical preparations. This is one of the most dynamically evolving chapters, to which new tariff headings for innovative chemical products are regularly added. Chapter 38 is particularly significant for the import of plant protection products, biofuels and industrial chemicals. Many products are subject to REACH and CLP regulations, and plant protection products require registration in EU Member States.

Customs duty rates in Chapter 38 range from 0% to 6.5%. Activated carbon is subject to a customs duty rate of 3.2%. Insecticides, fungicides and herbicides carry rates from 0% to 6.5%. Organic solvent mixtures are subject to a rate of 6.5%. Biodiesel carries a customs duty rate of 6.5%. Diagnostic reagents have rates from 0% to 6.5%. Upon import into Poland, the standard VAT rate of 23% applies. Plant protection products may be subject to additional registration fees and require marketing authorisations.

Chapter 38 is a residual chapter, so before classifying goods herein, it is necessary to rule out their belonging to more specific chapters. Plant protection products are classified according to active substance and use form. Chemical mixtures are classified here only when they do not correspond to products from other chapters. Biodiesel and other biofuels have specific tariff headings. Diagnostic preparations classified in this chapter are those that do not meet the conditions for classification in Chapter 30.