Subheading · Chapter 38 · Heading 3803
3803.00: Tall oil, whether or not refined
Subheading 3803.00 belongs to heading 3803 (tall oil, whether or not refined) in chapter 38.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3803 00 10 00 Crude Free
- 3803 00 90 00 Other Free
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 1
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Import requirements 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 New Zealand | £249k | 33.4% | -41.3% |
 Netherlands | £128k | 17.1% | +1,343.3% |
 Finland | £83k | 11.1% | +123.3% |
 France | £79k | 10.6% | +458.6% |
 Italy | £74k | 9.9% | -66.6% |
 Sweden | £53k | 7% | -55.3% |
 Poland | £39k | 5.3% | +157.4% |
 Spain | £30k | 4% | — |
Same subheading in other tariffs
TürkiyeWorld 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 subheading 3803.00 into 2 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 3803.00 covers 2 tariff lines and the duty is between 0% and 4.1%. 1 of them is duty-free.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
Imports of these goods into the UK came to £746k between September 2025 and August 2026 (down 25% on the year before); New Zealand supplied 33%, followed by Netherlands.
In 2024, countries exported these goods worth US$394m (−31.7% year on year).
The largest exporter was the United States (US$212m), followed by Sweden.
Questions and answers
What is the HS code for tall oil, whether or not refined?
Tall oil, whether or not refined fall under HS subheading 3803.00, part of heading 3803, 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 3803.00 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 3803.00 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).
Which countries can export these goods to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were New Zealand (33%), Netherlands (17%) and Finland (11%), out of total imports of £746k.