Zolltarifnummer 3909400000 80 - Phenolharze

Einfuhrkosten für 390940 schätzen

Nur eine Schätzung. Der Zollwert ist der Preis einschließlich Transport und Versicherung bis zur EU-Grenze. Verbrauchsteuern, andere Gebühren und herstellerbezogene Antidumpingzölle sind nicht berücksichtigt. Präferenzsätze gelten nur mit gültigem Ursprungsnachweis. Länderzugehörigkeit und Ausnahmen: TARIC, Stand November 2026.

Ausfuhrmaßnahmen für 3909400000

Was gilt, wenn diese Waren die EU verlassen: Ausfuhrkontrollen, Dual-Use- und andere Genehmigungen, Verbote je Bestimmungsland und die besondere Maßeinheit der Ausfuhranmeldung.

Kontrollen und Dokumente 4

	Bestimmungsland	Start	Zoll / Steuer	Rechtsgrundlage Maßnahmetyp
1008	All third countries 1008	12-03-2025	Dokument nötig ohne Dokument verboten Details	Regelung0573/24 Export control of fluorinated greenhouse gases 765
BY	Belarus BY	25-02-2025	Dokument nötig ohne Dokument verboten Details	Regelung0765/06 Export control 766
1008	All third countries 1008	21-05-2026	Dokument nötig ohne Dokument verboten Details	Regelung1157/24 Export control - Waste 751
RU	Russian Federation RU	26-06-2024	Dokument nötig ohne Dokument verboten Details	Regelung0833/14 Export control 709

Geschichte

Präferenzursprungsregeln für 3909400000

Was eine Ware erfüllen muss, um als Ursprungsware eines Partnerlandes zu gelten und den Präferenzzoll zu erhalten, je Abkommen. Wortlaut der Abkommen auf Englisch.

• EU-Egypt Association Agreement · Ägypten

  EU-Morocco Association Agreement · Marokko

  Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex3907 and 3912 for which the rules are set out below:

  – Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [13] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

  – Other / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [14] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

• Autonomous Trade Preferences (Western Balkans) · Kosovo

  Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex39 07 and 3912 for which the rules are set out below:

  - Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [13] / or: Manufacture in which the value of al the materials used does not exceed 25 % of the ex-works price of the product

  - Other / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [14] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

• EU-Canada CETA · Kanada

  A change from any other heading; or A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product; or A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the net weight of non-originating material classified in the same heading as the final product does not exceed 50 per cent of the net weight of the product.

• EU-Chile Association Agreement · Chile

  Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex39 07 and 3912 for which the rules are set out below: — Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [13] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product — Other / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [14] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

• EU-Colombia/Peru/Ecuador Trade Agreement · Ecuador, Kolumbien, Peru

  Plastics and articles thereof / or: Manufacture from materials of any heading, except that of the product / or: Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

• EU-Algeria Association Agreement · Algerien

  Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex3907 and 3912 for which the rules are set out below:

  – Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product,

  and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [13] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [14] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

• Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenien, Indien, Kenia, Pakistan, Salomonen, Samoa, Syrien, Vietnam

  Plastics and articles thereof; except for: / or: (a) LDCs Manufacture from materials of any heading, except that of the product. or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product / or: (b) Other beneficiary countries Manufacture from materials of any heading, except that of the product. or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

• EU-Jordan Association Agreement · Jordanien

  Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex 3907 and 3912 for which the rules are set out below: - Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [13] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product - Other / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [14] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product - Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS) / or: Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product [15] - Polyester / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)

• EU-Japan EPA · Japan

  CTSH; A chemical reaction or biotechnological processing is undergone; MaxNOM 50 % (EXW); or RVC 55 % (FOB).

• EU-Korea FTA · Südkorea

  Plastics in primary forms, waste, parings and scrap, of plastic; semi-manufactures and articles of plastics / or: Manufacture from materials of any heading, except that of the product / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

• EU-Lebanon Association Agreement · Libanon

  Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex3907 and 3912 for which the rules are set out below:

  – Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [13] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

  – Other / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [14] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

• EU-Mexico Global Agreement · Mexiko

  Polyamides; amino-resins, phenolic resins and polyurethanes; silicones; petroleum resins, coumumarone-inede resins, polyterpenes, polysulphides, polysulphones and other products; all in primary forms / or: Manufacture in which all the materials used are classfied within a Chapter other than Chapter 39. However, materials classified within Chapter 39 may be used, provided their value does not exceed 20 % of the ex-works price of the product [20] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

• EU-Palestine Interim Association Agreement · Palästina

  Plastics in primary forms, waste, parings and scrap, of plastic; except for heading Nos ex 3907 and 3912 for which the rules are set out below: - Addition homopolymerization products in which a single monomer contributes more than 99% by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50% of the ex-works price of the product; the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product [1] / or: Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product - Other / or: Manufacture in which the value of the materials of Chapter 39 used does not exceed 20% of the ex-works price of the product 1 / or: Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product

• EU-Singapore FTA · Singapur

  Manufacture from materials of any heading, except that of the product. However materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-work price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [21] In the case of the products composed of materials classified within both headings 3901 to 3906, and in the case of the products within headings 3907 to 3911, this restriction only applies to that group of materials which predominates by weight in the product.

• EU-Tunisia Association Agreement · Tunesien

  Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex 3907 and 3912 for which the rules are set out below: Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [13] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [14] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

Quelle: Europäische Kommission, Access2Markets (CC BY 4.0, gekürzt). Maßgeblich ist der Text des Abkommens. Access2Markets

Anmerkungen und Erläuterungen zu 3909400000

Quellen: Kombinierte Nomenklatur 2026, Anhang I der Verordnung (EWG) Nr. 2658/87 (CELEX 32025R1926), und die Erläuterungen zur Kombinierten Nomenklatur (CELEX 02019XC0329(02)-20260213). Die Abschnitts- und Kapitelanmerkungen sind rechtsverbindlich, die Erläuterungen sind Auslegungshilfen. EUR-Lex

EU-Einreihungsverordnungen zu 3909400000

Verordnungen der Kommission, die bestimmte Waren in diesen Code eingereiht haben. Sie binden den Zoll in allen Mitgliedstaaten für gleiche Waren.

• 3909 40 00 07.09.2016 · Verordnung auf EUR-Lex
  Eine Ware in Form unregelmäßiger, flacher, brauner, harter Bruchstücke (etwa 2 mm dick) oder Flocken, hergestellt aus:

  — etwa 58-69 GHT Kiefernharz (auch Tallharz oder Kolofonium genannt), — etwa 1-4 GHT Maleinsäureanhydrid, — etwa 11-24 GHT unterschiedliche Phenole, — etwa 5,5-9 GHT Formaldehyd, — etwa 7-12 GHT Pentaerythritol. Die Ware wird in einem mehrstufigen Verfahren hergestellt, das damit beginnt, dass Kolofonium und Maleinsäureanhydrid zu einem Kolofoniumaddukt umgewandelt werden. Durch Zugabe von Magnesiumoxid (als Katalysator für die folgenden Reaktionen), Phenolen und Formaldehyd entsteht ein polymerisiertes Harz. Schließlich werden freie Säuregruppen des Harzes nach Zugabe von Pentaerythritol verestert. Die in Rede stehende Ware wird in der Druckindustrie als Klebstoff verwendet.

  Begründung

  Einreihung gemäß den Allgemeinen Vorschriften 1, 3 a und 6 für die Auslegung der Kombinierten Nomenklatur (KN) und nach dem Wortlaut der KN-Codes 3909 und 3909 40 00 . Eine Einreihung in die Position 3506 als Klebstoffe auf der Grundlage von Polymeren der Positionen 3901 bis 3913 ist in Anwendung der Allgemeinen Vorschrift 3 a ausgeschlossen, da die Ware in Position 3909 genauer beschrieben ist. Bei der Herstellung eines Kolofoniumderivats wird das Kolofoniumaddukt mit Ethylenglycol, Glycerin oder einem anderen mehrwertigen Alkohol verestert (siehe auch die HS-Erläuterung zu Position 3806 (D)(I)(7)). Bei der in Rede stehenden Ware findet vor der Veresterung mit einem mehrwertigen Alkohol (in diesem Fall Pentaerythritol) jedoch eine Polymerisationsreaktion mit Phenol und Formaldehyd statt. Eine Einreihung in die Position 3806 als Kolofoniumderivat ist daher ausgeschlossen. Die Moleküle des polymerisierten Zwischenprodukts haben eine Molmasse von etwa 5 000 bis 30 000 g/mol. Dann werden die freien Säuregruppen durch Zugabe von Pentaerythritol verestert, und eine Kreuzvernetzung führt zu einer Erhöhung der Molmasse auf etwa 100 000 g/mol. Die entstandene Ware ist folglich ein Polymer des Kapitels 39, das sich durch seine große Molmasse von Kolofoniumaddukten und -derivaten der Position 3806 unterscheidet. Die Ware ist daher in den KN-Code 3909 40 00 als Phenolharz einzureihen.

Beschränkungen und Hinweise für 390940

• Russland-Sanktionen: Ausfuhrverbot Verordnung (EU) Nr. 833/2014, Anhang XXIII 3909

  Art. 3k, Güter, die zur Stärkung der industriellen Kapazitäten Russlands beitragen könnten

  Rechtsakt auf EUR-Lex lesen

Nur zur Orientierung. Prüfen Sie den Rechtsakt, bevor Sie sich auf einen Hinweis verlassen; Schwellenwerte, Ausnahmen und Genehmigungen sind nicht vollständig abgebildet.

EU-Handel 2025 für 390940

Einfuhren aus Drittländern

104,5 Mio. €

48.787 t

Ausfuhren in Drittländer

194,3 Mio. €

Wichtigste Ursprungsländer nach Einfuhrwert

1. Vereinigtes Königreich 41,8 Mio. €
2. China 10,9 Mio. €
3. Vereinigte Staaten 10,7 Mio. €
4. Indien 9,9 Mio. €
5. Japan 7,2 Mio. €

KN8-Codes unterhalb dieses Codes: 1. Quelle: Eurostat, Comext, CC BY 4.0, aufbereitet von hscode.info. Vertraulicher Handel ist keinen Codes zugeordnet.

Tarifänderungen für 390940 seit 2016

• Jan. 2026 2 Codes Code gestrichen
• Jan. 2025 3909400070 Code gestrichen
• Juli 2020 3909400070 Code eingeführt
• Juli 2019 3909400060 Code gestrichen
• Jan. 2019 3909400010 Code gestrichen
• Juli 2018 3909400040 Code gestrichen
• Jan. 2018 3909400030 Code gestrichen
• Jan. 2017 3909400050 Code gestrichen
• Jan. 2017 3909400060 Code eingeführt

Monatlicher Vergleich der TARIC-Auszüge der Europäischen Kommission. Ohne saisonale Einfuhrpreise.

Einfuhrzoll im Vereinigten Königreich für 390940

• 0%

Drittlandszollsätze aller britischen Warencodes unter dieser HS-Unterposition. Quelle: UK Department for Business and Trade, Stand 02.11.2026. Der britische Tarif weicht vom EU-Tarif ab.

Einfuhrumsatzsteuer in der EU

• Belgien 21 %
• Bulgarien 20 %
• Dänemark 25 %
• Deutschland 19 %
• Estland 24 % ggf. 9 %
• Finnland 25,5 %
• Frankreich 20 %
• Griechenland 24 %
• Irland 23 %
• Italien 22 %
• Kroatien 25 %
• Lettland 21 %
• Litauen 21 %
• Luxemburg 17 %
• Malta 18 %
• Niederlande 21 %
• Österreich 20 %
• Polen 23 %
• Portugal 23 %
• Rumänien 21 %
• Schweden 25 %
• Slowakei 23 %
• Slowenien 22 %
• Spanien 21 %
• Tschechien 21 %
• Ungarn 27 %
• Zypern 19 %

Normalsatz je Mitgliedstaat auf Zollwert, Zoll und Transportkosten bis zum Bestimmungsort. Ermäßigte Sätze hängen oft von Verwendung oder Abnehmer ab und gelten nur, wenn das Land sie für die Ware vorsieht. Quelle: Europäische Kommission, Taxes in Europe Database, Stand 02.11.2026.

Ursprungsregeln

Informationen

HS-Code Struktur

HS-Code Baumstruktur