EU Combined Nomenclature · CN code · HS 3823.12
Not declarable on its own: use one of its 3 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
| Company | Rate |
|---|---|
| P.T. Musim Mas C880 | 46.4% |
| P.T. Wilmar Nabati Indonesia C881 | 15.2% |
| P.T. Nubika Jaya P.T. Permata Hijau Palm Oleo C882 | 26.6% |
| P.T. Unilever Oleochemical Indonesia C883 | 26.6% |
| P.T. Soci Mas P.T. Energi Sejahtera Mas C884 | 26.6% |
| P.T. Ecogreen Oleochemicals C885 | 26.6% |
| P.T. Apical Kao Chemicals P.T. Sari Dumai Sejati P.T. Kutai Refinery Nusantara P.T. Sari Dumai Oleo P.T. Padang Raya Cakrawala P.T. Asianagro Agung Jaya C886 | 26.6% |
| P.T. Domas Agrointi Prima C887 | 26.6% |
| Company | Rate |
|---|---|
| P.T. Musim Mas C880 | 46.4% |
| P.T. Wilmar Nabati Indonesia C881 | 15.2% |
| P.T. Nubika Jaya P.T. Permata Hijau Palm Oleo C882 | 26.6% |
| P.T. Unilever Oleochemical Indonesia C883 | 26.6% |
| P.T. Soci Mas P.T. Energi Sejahtera Mas C884 | 26.6% |
| P.T. Ecogreen Oleochemicals C885 | 26.6% |
| P.T. Apical Kao Chemicals P.T. Sari Dumai Sejati P.T. Kutai Refinery Nusantara P.T. Sari Dumai Oleo P.T. Padang Raya Cakrawala P.T. Asianagro Agung Jaya C886 | 26.6% |
| P.T. Domas Agrointi Prima C887 | 26.6% |
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 3823 12 00 20 | Fatty acids with a carbon chain length of C6, C8, C10, C12, C14, C16 or C18 with an iodine value below 105g/100g and with a degree of split (DoS) of at least 97%, including single fatty acids (also referred to as ‘pure cut’) and blends containing a combination of two or more carbon chain length |
| 3823 12 00 50 | Other |
| 3823 12 00 70 | Fatty acids with a carbon chain length of C6, C8, C10, C12, C14, C16 or C18 with an iodine value below 105g/100g and with a degree of split (DoS) of at least 97%, including single fatty acids (also referred to as ‘pure cut’) and blends containing a combination of two or more carbon chain length |
| 3823 12 00 80 | Other |
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 | 22 October 2025 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 20 July 2025 |
TARIC data as of 26 October 2026
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 25% TEDB · 26 October 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 4.5% |
| 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 |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 6 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Kenya, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | Free |
| SADC EPA | Botswana, Eswatini, Namibia | 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–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–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 |
| Country | Value | Share | Change |
|---|---|---|---|
 Malaysia | €70.8m | 89.8% | -0.3% |
 China | €2.6m | 3.3% | -58.3% |
 Indonesia | €2.5m | 3.1% | +5.7% |
 India | €1.9m | 2.4% | -21.4% |
 Argentina | €441k | 0.6% | +101% |
 United States | €376k | 0.5% | -41.2% |
 Philippines | €158k | 0.2% | +722.2% |
 United Kingdom | €46k | 0.1% | +1,375.4% |
3823.12 Industrial monocarboxylic fatty acids: oleic acid
UK Free Third-country duty 4 tariff lines 
Türkiye 4.5% Third-country duty 1 tariff line USA specific or compound duty General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 2 tariff lines 
Brazil 5.4% Third-country duty 1 tariff line Argentina 5.4% Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 1 tariff line 
Japan 2.5% Third-country duty 1 tariff line 
Taiwan 1% Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 2 tariff lines 
Norway Free Third-country duty 2 tariff lines · 1× specific or compound duty 
North Macedonia 5% Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line Products of these commodities may only be placed on the EU market or exported if they are deforestation-free, legally produced and covered by a due diligence statement.
Oleic acid, industrial that has been synthesized using oil palm (not including products to the extent they are used in the manufacturing of medicinal products for human or veterinary use within the scope of Directive 2001/83/EC, Regulation (EC) No 726/2004 or Regulation (EU) 2019/6)
Regulation (EU) 2023/1115, Annex I (consolidated text)
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.
For the purposes of this subheading, oleic acid means mixtures of fatty acids which are liquid at normal temperature and have a pure oleic acid content of 70 % or more but less than 85 %, calculated on the weight of the dry product.
Products having an oleic acid content of 85 % or more by weight fall in subheading 2916 15 00.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
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 | Oleic acid | 4.5% | — |
| 2025 | unchanged | 4.5% | — |
| 2024 | unchanged | 4.5% | — |
| 2023 | unchanged | 4.5% | — |
| 2022 | unchanged | 4.5% | — |
| 2021 | unchanged | 4.5% | — |
| 2020 | unchanged | 4.5% | — |
| 2019 | Oleic acid | 4.5% | — |
In the EU Combined Nomenclature, 3823 12 00 is one of 1 line under subheading 3823.12, industrial monocarboxylic fatty acids: oleic acid.
The third-country duty is 4.5%, and quantities are declared in —.
Goods from 149 countries can enter the EU at a preferential rate instead of the standard 4.5%; 149 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the EU, anti-dumping duty of 46.4% applies on top of the customs duty to goods from Indonesia.
In the 12 months to August 2026, the EU imported goods of subheading 3823.12 worth €78.8m (down 6% on the year before), at an average of €1.32 per kg; Malaysia supplied 90%, followed by China.
For the same subheading, the UK duty is free, the Türkiye duty is 4.5%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 5.4%, the Argentina duty is 5.4%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 2.5%, the Taiwan duty is 1%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5% and the Nigeria duty is 5%.
EU member states imported goods of subheading 3823.12 worth US$218m in 2024; the largest supplier from outside the EU was Malaysia.
The third-country duty in the EU Combined Nomenclature is 4.5%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
149 countries have a preferential rate on this line, 149 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.
Anti-dumping duty of 46.4% on goods from Indonesia. These are charged on top of the customs duty.
For subheading 3823.12 as a whole, the largest supplier from outside the EU in 2024 was Malaysia (US$98m), followed by Indonesia.
Everyday names, not part of the legal text.