3201 90 20 · Sumach extract, vallonia extract, oak extract or chestnut extract
Vallonias are the cupules (acorn cups) of certain species of oak (for example, of Quercus valonea).
EU Combined Nomenclature · CN code · HS 3201.90
3201 90 20
3201 90 20: Sumach extract, vallonia extract, oak extract or chestnut extract
Not declarable on its own: use one of its 1 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives:
- 3201 90 Other:
- 3201 90 20 Sumach extract, vallonia extract, oak extract or chestnut extract
What you pay
Importing into EU
Customs duty 5.8% standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 2 VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes → 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 4
- Duty suspensionAutonomous tariff suspension Free
- Only for
- 3201 90 20 10 Rhus chinensis gall (Galla chinensis) water-based extract, with a tannin content by weight of 85 % or less
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 2605/25
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 2
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 3201 90 20 10 | Rhus chinensis gall (Galla chinensis) water-based extract, with a tannin content by weight of 85 % or less |
| 3201 90 20 90 | Other |
Export measures 2
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 26 June 2024 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
TARIC data as of 31 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 20% -
Belgium 21% -
Bulgaria 20% -
Croatia 25% -
Cyprus 19% -
Czechia 21% -
Denmark 25% -
Estonia 24% -
Finland 25.5% -
France 20% -
Germany 19% -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 17% -
Malta 18% -
Netherlands 21% -
Poland 23% -
Portugal 23% -
Romania 21% -
Slovakia 23% -
Slovenia 22% -
Spain 21% -
Sweden 6% reduced rate
TEDB · 31 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 5.8% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, 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, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| EEA - European Economic Area | Iceland, Liechtenstein, Norway | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra customs union | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–Faroe Islands agreement | Faroe Islands | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Syria agreement | Syria | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–United States agreement | United States | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 4.6% |
EU: imports by month · HS 3201.90
last 12 months€7.3m-18.4% · previous 12 months
Average import price€2.58 per kg
Preferential rate30%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €1.7m | 23.6% | -50.9% |
 Brazil | €1.7m | 23% | +18.6% |
 Türkiye | €1.2m | 16.2% | -13.8% |
 India | €986k | 13.5% | +4.2% |
 Peru | €824k | 11.3% | -13.2% |
 United Kingdom | €420k | 5.8% | +80% |
 United States | €199k | 2.7% | -28.9% |
 South Africa | €99k | 1.4% | +1,062.8% |
Same subheading in other tariffs
3201.90 Tanning extracts of vegetable origin: other
UK Free Third-country duty 6 tariff lines Türkiye 5.3% – 5.8% Third-country duty 6 tariff lines · average 5.6% USA Free – 3.1% General (MFN) 3 tariff lines · average 1.5% 
Canada Free General (MFN) 1 tariff line 
Mexico Free General (MFN) 2 tariff lines Brazil Free – 9% General (MFN) 5 tariff lines · average 7.2% 
Argentina Free – 9% General (MFN) 6 tariff lines · average 7.5% Peru Free General (MFN) 4 tariff lines 
New Zealand Free General (MFN) 3 tariff lines 
Japan Free – 2.5% General (MFN) 2 tariff lines · average 1.3% 
Taiwan Free General (MFN) 3 tariff lines 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 2 tariff lines 
Nigeria 5% General (MFN) 1 tariff line EU lines: 3201.90
Legal notes
CN Explanatory Notes
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
General notes to the chapter
TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS
Note 4
The term ‘solutions’ used both in this note and in note 6(a) to Chapter 39 does not apply to colloidal solutions.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Sumach extract, vallonia extract, oak extract or chestnut extract | 5.8% | — |
| 2025 | unchanged | 5.8% | — |
| 2024 | unchanged | 5.8% | — |
| 2023 | unchanged | 5.8% | — |
| 2022 | unchanged | 5.8% | — |
| 2021 | unchanged | 5.8% | — |
| 2020 | unchanged | 5.8% | — |
| 2019 | Sumach extract, vallonia extract, oak extract or chestnut extract | 5.8% | — |
In the EU Combined Nomenclature, 3201 90 20 is one of 2 lines under subheading 3201.90, tanning extracts of vegetable origin: other.
The third-country duty is 5.8%, and quantities are declared in —.
Goods from 136 countries can enter the EU at a preferential rate instead of the standard 5.8%; 132 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported goods of subheading 3201.90 worth €7.3m (down 18% on the year before), at an average of €2.58 per kg; China supplied 24%, followed by Brazil.
For the same subheading, the UK duty is free, the Türkiye duty is 5.3%–5.8%, the US duty is 0%–3.1%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 0%–9%, the Argentina duty is 0%–9%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 0%–2.5%, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.
EU member states imported goods of subheading 3201.90 worth US$49m in 2024; the largest supplier from outside the EU was China.
Questions and answers
What is the EU import duty for CN code 3201 90 20?
The third-country duty in the EU Combined Nomenclature is 5.8%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 3201 90 20?
136 countries have a preferential rate on this line, 132 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 3201.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$1m), followed by Peru.
Typical products
Everyday names, not part of the legal text.