EU Combined Nomenclature · CN code · HS 3823.19

3823 19 90: Industrial monocarboxylic fatty acids: other, other

Other industrial fatty acids

Not declarable on its own: use one of its 5 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:
Industrial monocarboxylic fatty acids; acid oils from refining:
3823 19 Other:
3823 19 90 Other

Country of origin Valid on

What you pay

Importing into EU

Customs duty 2.9% standard rate depends on the country of origin

Additional duties and charges 4 additional measures Import requirements: 4

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 8

Anti-dumping dutyDefinitive anti-dumping duty 46.4%

Only for: 3823 19 90 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
Applies to goods from: Indonesia
Legal act: Regulation 0111/23

Rates for named exporters (8)

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%

Anti-dumping dutyDefinitive anti-dumping duty 46.4%

Only for: 3823 19 90 95 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
Applies to goods from: Indonesia
Legal act: Regulation 0111/23

Rates for named exporters (8)

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%

Trade defence investigationNotice of initiation of an anti-dumping or countervailing proceeding

Only for
3823 19 90 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

Applies to goods from
Indonesia

Legal act
Information 0195/22
Duty suspensionAutonomous suspension under end-use Free
Only for
3823 19 90 20 industrial monocarboxylic fatty acids of heading 3823, stearic acid of heading 3823, stearic acid of heading 2915, palmitic acid of heading 2915

Applies to goods from
all countries except Belarus, Russia

Legal act
Regulation 2605/25
Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Duty suspensionAutonomous suspension under end-use Free
Only for
3823 19 90 30 animal feed preparations of subheading 2309

Applies to goods from
all countries except Belarus, Russia

Legal act
Regulation 2605/25
Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
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
Documents
- C127 Merchant product identifier
- C128 Non-standardised manufacturer product identifier
- C129 Standardised manufacturer product identifier
- Y081 No standardised manufacturer product identifier for the declared product exists
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 5

Import controlVeterinary control
Applies to goods from
all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino

Legal act
Regulation 0632/21
Documents
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
- Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
- Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
- Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
- Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
- Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
Import controlVeterinary control
Applies to goods from
Faroe Islands, Greenland

Legal act
Regulation 0632/21
Documents
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
- Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
- Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
- Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
- Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
- Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
Import control
Applies to goods from
Belarus, Ukraine

Legal act
Regulation 0765/06, Regulation 0692/14
Documents
- Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
- Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
- L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
- Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
- Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- N954 Movement certificate EUR.1
Import control
Applies to goods from
Russia

In force
until 31 December 2027

Legal act
Regulation 0833/14
Documents
- L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
- Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
- L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
- Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
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.

3823 19 90 20	industrial monocarboxylic fatty acids of heading 3823, stearic acid of heading 3823, stearic acid of heading 2915, palmitic acid of heading 2915
3823 19 90 30	animal feed preparations of subheading 2309
3823 19 90 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 19 90 75	Other
3823 19 90 95	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 19 90 98	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	22 October 2025
Export controlSanctions regime: Belarus	Belarus	Regulation 0765/06	20 July 2025

TARIC data as of 25 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 25%

TEDB · 25 October 2026

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	2.9%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)	Afghanistan, Angola, Bangladesh, Benin and 42 more Afghanistan, 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 more Antigua & 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 more Antarctica, 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 more Congo - 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 more Bolivia, 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

EU: imports by month · HS 3823.19

last 12 months€1.8bn-1.2% · previous 12 months

Average import price€1.10 per kg

Preferential rate44%

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
Indonesia	€917.3m	50.5%	+3.1%
Malaysia	€378m	20.8%	-23.4%
Argentina	€161.7m	8.9%	+6.3%
India	€112m	6.2%	+3.3%
Brazil	€50.6m	2.8%	+137.1%
Türkiye	€48.9m	2.7%	+40%
Ukraine	€23m	1.3%	+38.8%
South Africa	€15.7m	0.9%	+93.6%

Same subheading in other tariffs

3823.19 Industrial monocarboxylic fatty acids: other

UK Free Third-country duty 14 tariff lines

Türkiye 2.9% Third-country duty 3 tariff lines

USA 2.3% – 3.2% General (MFN) 2 tariff lines · average 2.8%

Canada Free Third-country duty 1 tariff line

Mexico Free – 5% Third-country duty 3 tariff lines · average 1.7%

Brazil Free – 12.6% Third-country duty 2 tariff lines · average 6.3%

Argentina Free – 12.6% Third-country duty 2 tariff lines · average 6.3%

Peru Free Third-country duty 1 tariff line

New Zealand Free – 5% Third-country duty 2 tariff lines · average 2.5%

Japan 2.5% Third-country duty 1 tariff line

Taiwan Free – 1% Third-country duty 4 tariff lines · average 0.3%

GCC 5% Third-country duty 2 tariff lines

Switzerland Free Third-country duty 2 tariff lines

Norway Free Third-country duty 2 tariff lines

North Macedonia 5% Third-country duty 3 tariff lines

Nigeria 10% Third-country duty 1 tariff line

EU lines: 3823.19

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

N356970 U.S. CBP 8 January 2026 · 3823.19.20.00

The tariff classification of a palmitic fatty acid prill from Malaysia
N356971 U.S. CBP 8 January 2026 · 3823.19.20.00

The tariff classification of a long chain fatty acid prill from Malaysia
H312954 U.S. CBP 8 July 2021 · 3823.19.20.00

Internal Advice Request; Classification of DT 80 (86.9% palmitic acid content), DT 98 (99.2% palmitic acid content), and DT 100 (45.5% palmitic acid content)
H312647 U.S. CBP 16 February 2021 · 3823.19.20.00

Application for Further Review of Protest No. 1303-20-102258; tariff classification of Palmitic Acid 85%-DT80 (Beads)

5 rulings in total for this code

Legal notes

Chapter notes: Chapter 38 →

EU deforestation regulation (EUDR)

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.

Oil palm applies from 30 December 2026

Industrial monocarboxylic fatty acids; acid oils from refining other than stearic acid, oleic acid and tall oil fatty acids, that have been synthesized using oil palm (not including waste as defined in Article 3, point (1), of Directive 2008/98/EC)

Regulation (EU) 2023/1115, Annex I (consolidated text)

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	Other	2.9%	—
2025	unchanged	2.9%	—
2024	unchanged	2.9%	—
2023	unchanged	2.9%	—
2022	unchanged	2.9%	—
2021	unchanged	2.9%	—
2020	unchanged	2.9%	—
2019	Other	2.9%	—

In the EU Combined Nomenclature, 3823 19 90 is one of 3 lines under subheading 3823.19, industrial monocarboxylic fatty acids: other.

The third-country duty is 2.9%, and quantities are declared in —.

Goods from 149 countries can enter the EU at a preferential rate instead of the standard 2.9%; 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 other industrial fatty acids (HS 3823.19) worth €1.8bn (down 1% on the year before), at an average of €1.10 per kg; Indonesia supplied 51%, followed by Malaysia.

For the same subheading, the UK duty is free, the Türkiye duty is 2.9%, the US duty is 2.3%–3.2%, the Canada duty is free, the Mexico duty is 0%–5%, the Brazil duty is 0%–12.6%, the Argentina duty is 0%–12.6%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is 2.5%, the Taiwan duty is 0%–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 10%.

EU member states imported goods of subheading 3823.19 worth US$3bn in 2024; the largest supplier from outside the EU was Indonesia, and the United Kingdom ranked 8th with US$16m.

Questions and answers

What is the EU import duty for CN code 3823 19 90?

The third-country duty in the EU Combined Nomenclature is 2.9%; 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 3823 19 90?

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.

Do anti-dumping or other extra duties apply to 3823 19 90?

Anti-dumping duty of 46.4% on goods from Indonesia. These are charged on top of the customs duty.

Where does the EU import these goods from?

For subheading 3823.19 as a whole, the largest supplier from outside the EU in 2024 was Indonesia (US$942m), followed by Malaysia.

Download as CSV Follow changes (RSS)