Heading · Chapter 38
3803: Tall oil, whether or not refined
Heading 3803 has no further six-digit division: the whole heading is subheading 3803.00, in chapter 38 (miscellaneous chemical products).
Duty rates compared
UK Free Third-country duty 2 tariff lines 
EU Free – 4.1% Third-country duty 2 tariff lines · average 2% 
Türkiye Free – 4.1% Third-country duty 2 tariff lines · average 2% 
USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico Free General (MFN) 1 tariff line 
Brazil Free – 10.8% General (MFN) 2 tariff lines · average 5.4% 
Argentina Free – 10.8% General (MFN) 2 tariff lines · average 5.4% 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 2 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 2 tariff lines 
Nigeria 10% General (MFN) 1 tariff line Subheadings 1
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$468kUS$468k+US$2m+US$8m+> US$61m
Exports: 61
- United States: US$212m
- Sweden: US$61m
- Finland: US$31m
- Poland: US$18m
- Germany: US$14m
- Brazil: US$8m
- Belarus: US$7m
- Russia: US$6m
- Latvia: US$6m
- Estonia: US$5m
- Netherlands: US$4m
- Spain: US$4m
- Canada: US$3m
- New Zealand: US$2m
- Italy: US$2m
- Türkiye: US$1m
- South Africa: US$1m
- France: US$998k
- Tunisia: US$967k
- Belgium: US$834k
- Austria: US$791k
- Malaysia: US$784k
- Indonesia: US$744k
- Bulgaria: US$712k
- Argentina: US$709k
- Japan: US$640k
- United Arab Emirates: US$622k
- China: US$468k
- Portugal: US$273k
- Chile: US$208k
- India: US$158k
- Czechia: US$127k
- North Macedonia: US$102k
- Thailand: US$89k
- Mexico: US$83k
- United Kingdom: US$68k
- Singapore: US$64k
- Lithuania: US$50k
- Sri Lanka: US$43k
- Australia: US$36k
- Norway: US$31k
- South Korea: US$17k
- Albania: US$16k
- Romania: US$15k
- Bermuda: US$9k
- Denmark: US$7k
- Costa Rica: US$6k
- Lebanon: US$5k
- Azerbaijan: US$3k
- Greece: US$2k
- Slovenia: US$1k
- Croatia: US$400
- Hungary: US$400
- Honduras: US$200
- Armenia: US$100
- Hong Kong SAR China: US$100
- Switzerland: US$0
- Israel: US$0
- Morocco: US$0
- Nigeria: US$0
Trade value (US$) no reported trade < US$136kUS$136k+US$1m+US$6m+> US$17m
Imports: 110
- Finland: US$176m
- Japan: US$48m
- Sweden: US$28m
- Austria: US$17m
- France: US$17m
- Netherlands: US$14m
- China: US$13m
- Germany: US$7m
- South Korea: US$7m
- Latvia: US$6m
- Türkiye: US$6m
- Canada: US$6m
- United States: US$5m
- Estonia: US$4m
- Portugal: US$3m
- Switzerland: US$3m
- Spain: US$3m
- Norway: US$3m
- South Africa: US$2m
- Italy: US$2m
- Poland: US$2m
- Thailand: US$2m
- India: US$2m
- Brazil: US$1m
- Senegal: US$1m
- Serbia: US$1m
- Malaysia: US$1m
- United Kingdom: US$1m
- Saudi Arabia: US$1m
- Belgium: US$862k
- Singapore: US$752k
- Australia: US$649k
- Mexico: US$647k
- Libya: US$614k
- Israel: US$552k
- Indonesia: US$500k
- New Zealand: US$489k
- Lithuania: US$483k
- Algeria: US$471k
- Kuwait: US$421k
- Uruguay: US$385k
- Argentina: US$359k
- Egypt: US$341k
- Tunisia: US$294k
- Hong Kong SAR China: US$259k
- Denmark: US$248k
- United Arab Emirates: US$243k
- Iraq: US$222k
- Hungary: US$211k
- Slovenia: US$206k
- Kazakhstan: US$197k
- Uzbekistan: US$152k
- North Macedonia: US$147k
- Taiwan: US$136k
- Slovakia: US$129k
- Greece: US$110k
- Pakistan: US$110k
- Trinidad & Tobago: US$110k
- Albania: US$96k
- Vietnam: US$95k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$212m | 53.7% |
| 2 |  Sweden | US$61m | 15.6% |
| 3 |  Finland | US$31m | 7.8% |
| 4 |  Poland | US$18m | 4.5% |
| 5 |  Germany | US$14m | 3.4% |
| 6 | Brazil | US$8m | 2% |
| 7 |  Belarus | US$7m | 1.8% |
| 8 |  Russia | US$6m | 1.5% |
| 9 |  Latvia | US$6m | 1.5% |
| 10 |  Estonia | US$5m | 1.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Finland | US$176m | 44.7% |
| 2 | Japan | US$48m | 12.2% |
| 3 | Sweden | US$28m | 7.1% |
| 4 |  Austria | US$17m | 4.4% |
| 5 |  France | US$17m | 4.3% |
| 6 |  Netherlands | US$14m | 3.6% |
| 7 |  China | US$13m | 3.3% |
| 8 | Germany | US$7m | 1.8% |
| 9 |  South Korea | US$7m | 1.7% |
| 10 | Latvia | US$6m | 1.6% |
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Sanctions · Applies from:
CELEX 32026R1846 · Source: eur-lex.europa.eu
- Sanctions · Applies from:
CELEX 32026R1848 · Source: eur-lex.europa.eu
The UK Global Tariff divides heading 3803 into 2 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, heading 3803 covers 2 tariff lines and the duty is between 0% and 4.1%. 1 of them is duty-free.
The Turkish Customs Tariff Schedule divides heading 3803 into 2 tariff lines; the duty is between 0% and 4.1% (average 2%). 1 of them is duty-free.
Heading 3803 is a single line in the Harmonized Tariff Schedule of the United States, where the duty is duty-free.
The Customs Tariff of Canada has one tariff line for heading 3803; the duty is duty-free.
Heading 3803 is a single line in the Mexican Tariff (TIGIE), where the duty is duty-free.
The Brazilian Tariff (NCM/TEC) divides heading 3803 into 2 tariff lines; the duty is between 0% and 10.8% (average 5.4%). 1 of them is duty-free.
In the Argentine Tariff (NCM-SIM), heading 3803 covers 2 tariff lines and the duty is between 0% and 10.8%. 1 of them is duty-free.
The Customs Tariff of Peru has one tariff line for heading 3803; the duty is duty-free.
Heading 3803 is a single line in the Working Tariff Document of New Zealand, where the duty is duty-free.
The Customs Tariff Schedules of Japan has one tariff line for heading 3803; the duty is duty-free.
Heading 3803 is a single line in the Customs Import Tariff of Taiwan, where the duty is duty-free.
The GCC Common Customs Tariff divides heading 3803 into 2 tariff lines; the duty is 5%.
Heading 3803 is a single line in the Swiss Customs Tariff (Tares), where the duty is duty-free.
The Customs Tariff of Norway has one tariff line for heading 3803; the duty is duty-free.
In the Customs Tariff of North Macedonia, heading 3803 covers 2 tariff lines and the duty is duty-free.
The ECOWAS Common External Tariff (Nigeria) has one tariff line for heading 3803; the duty is 10%.
In 2024, countries exported heading 3803 goods worth US$394m (−31.7% year on year).
The largest exporter was the United States (US$212m), followed by Sweden.
The biggest buyer was Finland, with imports of US$176m.
The United Kingdom ranked 36th among 61 exporters with US$68k.
The United Kingdom imported US$1m.
Products classified here
Questions and answers
What is the HS code for tall oil, whether or not refined?
Tall oil, whether or not refined fall under HS heading 3803, part of chapter 38, in section VI of the Harmonized System.
What is the import duty on tall oil, whether or not refined in the UK?
Under the UK Global Tariff, imports under 3803 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on tall oil, whether or not refined in the EU?
Under the EU Combined Nomenclature, imports under 3803 from countries without a preferential agreement are charged at 0% to 4.1%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most tall oil, whether or not refined?
The United States, with US$212m in 2024 (53.7% of world exports).