Heading · Chapter 38
3804: Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803
Heading 3804 has no further six-digit division: the whole heading is subheading 3804.00, in chapter 38 (miscellaneous chemical products).
Duty rates compared
UK Free Third-country duty 2 tariff lines 
EU 5% Third-country duty 1 tariff line 
Türkiye 5% Third-country duty 3 tariff lines 
USA Free – 3.7% General (MFN) 2 tariff lines · average 1.9% 
Canada Free General (MFN) 1 tariff line 
Mexico Free General (MFN) 2 tariff lines 
Brazil Free – 9% General (MFN) 3 tariff lines · average 6% 
Argentina Free – 9% General (MFN) 6 tariff lines · average 3% 
Peru Free – 6% General (MFN) 2 tariff lines · average 3% 
New Zealand Free General (MFN) 2 tariff lines 
Japan Free General (MFN) 1 tariff line 
Taiwan 3.4% General (MFN) 2 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 5% General (MFN) 1 tariff line 
Nigeria 10% General (MFN) 1 tariff line Subheadings 1
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$198kUS$198k+US$2m+US$12m+> US$63m
Exports: 88
- Norway: US$160m
- United States: US$74m
- Sweden: US$63m
- Germany: US$43m
- Russia: US$40m
- China: US$17m
- Czechia: US$16m
- South Africa: US$16m
- Canada: US$12m
- Netherlands: US$12m
- Italy: US$11m
- Austria: US$9m
- Portugal: US$9m
- France: US$7m
- Japan: US$4m
- Estonia: US$4m
- Serbia: US$3m
- Kazakhstan: US$3m
- Malaysia: US$3m
- Mexico: US$2m
- Belgium: US$2m
- Georgia: US$2m
- Latvia: US$2m
- Türkiye: US$1m
- India: US$1m
- United Kingdom: US$1m
- Hong Kong SAR China: US$1m
- Spain: US$874k
- Brazil: US$861k
- Singapore: US$791k
- Poland: US$639k
- Switzerland: US$615k
- Hungary: US$597k
- Finland: US$564k
- Romania: US$453k
- South Korea: US$411k
- Jordan: US$411k
- Lithuania: US$321k
- United Arab Emirates: US$309k
- Croatia: US$297k
- Australia: US$234k
- Saudi Arabia: US$221k
- Colombia: US$198k
- Kyrgyzstan: US$159k
- Bulgaria: US$140k
- Indonesia: US$136k
- Denmark: US$134k
- Thailand: US$114k
- Ireland: US$103k
- Seychelles: US$93k
- Taiwan: US$89k
- Kuwait: US$81k
- Qatar: US$77k
- Albania: US$55k
- Greece: US$41k
- Peru: US$32k
- Chile: US$29k
- Slovenia: US$24k
- Andorra: US$18k
- Panama: US$15k
Trade value (US$) no reported trade < US$463kUS$463k+US$2m+US$9m+> US$30m
Imports: 157
- India: US$66m
- China: US$49m
- United States: US$35m
- Sweden: US$32m
- Germany: US$30m
- Brazil: US$25m
- Poland: US$22m
- Netherlands: US$19m
- Spain: US$17m
- France: US$15m
- Saudi Arabia: US$14m
- United Kingdom: US$13m
- Mexico: US$12m
- Indonesia: US$10m
- Türkiye: US$10m
- Canada: US$9m
- Egypt: US$9m
- Australia: US$7m
- Italy: US$7m
- Colombia: US$7m
- Malaysia: US$5m
- Belgium: US$5m
- Thailand: US$5m
- Japan: US$5m
- Argentina: US$5m
- Israel: US$5m
- Chile: US$4m
- Hungary: US$4m
- Romania: US$4m
- Austria: US$3m
- Finland: US$3m
- South Korea: US$3m
- Turkmenistan: US$3m
- Kyrgyzstan: US$3m
- Kazakhstan: US$3m
- United Arab Emirates: US$3m
- Uzbekistan: US$3m
- Ukraine: US$3m
- Taiwan: US$2m
- Singapore: US$2m
- Czechia: US$2m
- Peru: US$2m
- Kuwait: US$2m
- Vietnam: US$2m
- Pakistan: US$2m
- Philippines: US$2m
- Greece: US$2m
- Portugal: US$2m
- Bulgaria: US$2m
- Azerbaijan: US$1m
- Latvia: US$1m
- Estonia: US$1m
- Congo - Kinshasa: US$1m
- Norway: US$1m
- Ireland: US$1m
- Slovenia: US$977k
- Morocco: US$972k
- Tunisia: US$938k
- Dominican Republic: US$918k
- Mozambique: US$847k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Norway | US$160m | 30.3% |
| 2 | United States | US$74m | 14% |
| 3 |  Sweden | US$63m | 11.9% |
| 4 |  Germany | US$43m | 8.2% |
| 5 |  Russia | US$40m | 7.6% |
| 6 |  China | US$17m | 3.3% |
| 7 |  Czechia | US$16m | 3.1% |
| 8 |  South Africa | US$16m | 3% |
| 9 | Canada | US$12m | 2.3% |
| 10 |  Netherlands | US$12m | 2.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  India | US$66m | 12.5% |
| 2 | China | US$49m | 9.4% |
| 3 | United States | US$35m | 6.6% |
| 4 | Sweden | US$32m | 6% |
| 5 | Germany | US$30m | 5.7% |
| 6 | Brazil | US$25m | 4.7% |
| 7 |  Poland | US$22m | 4.2% |
| 8 | Netherlands | US$19m | 3.5% |
| 9 |  Spain | US$17m | 3.2% |
| 10 |  France | US$15m | 2.8% |
In the UK Global Tariff, heading 3804 covers 2 tariff lines and the duty is duty-free.
The EU Combined Nomenclature has one tariff line for heading 3804; the duty is 5%.
In the Turkish Customs Tariff Schedule, heading 3804 covers 3 tariff lines and the duty is 5%.
The Harmonized Tariff Schedule of the United States divides heading 3804 into 2 tariff lines; the duty is between 0% and 3.7% (average 1.9%). 1 of them is duty-free.
Heading 3804 is a single line in the Customs Tariff of Canada, where the duty is duty-free.
The Mexican Tariff (TIGIE) divides heading 3804 into 2 tariff lines; the duty is duty-free.
In the Brazilian Tariff (NCM/TEC), heading 3804 covers 3 tariff lines and the duty is between 0% and 9%. 1 of them is duty-free.
The Argentine Tariff (NCM-SIM) divides heading 3804 into 6 tariff lines; the duty is between 0% and 9% (average 3%). 4 of them are duty-free.
In the Customs Tariff of Peru, heading 3804 covers 2 tariff lines and the duty is between 0% and 6%. 1 of them is duty-free.
The Working Tariff Document of New Zealand divides heading 3804 into 2 tariff lines; the duty is duty-free.
Heading 3804 is a single line in the Customs Tariff Schedules of Japan, where the duty is duty-free.
The Customs Import Tariff of Taiwan divides heading 3804 into 2 tariff lines; the duty is 3.4%.
Heading 3804 is a single line in the GCC Common Customs Tariff, where the duty is 5%.
The Swiss Customs Tariff (Tares) has one tariff line for heading 3804; the duty is duty-free.
Heading 3804 is a single line in the Customs Tariff of Norway, where the duty is duty-free.
The Customs Tariff of North Macedonia has one tariff line for heading 3804; the duty is 5%.
Heading 3804 is a single line in the ECOWAS Common External Tariff (Nigeria), where the duty is 10%.
World trade in heading 3804 goods reached US$528m in 2024, down 1.8% on 2023.
Norway was the largest exporter with 30.3% of the total, ahead of the United States.
India imported the most (US$66m).
The United Kingdom ranked 26th among 88 exporters with US$1m.
The United Kingdom imported US$13m.
Products classified here
Questions and answers
What is the HS code for residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803?
Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803 fall under HS heading 3804, part of chapter 38, in section VI of the Harmonized System.
What is the import duty on residual lyes from the manufacture of wood pulp in the UK?
Under the UK Global Tariff, imports under 3804 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 residual lyes from the manufacture of wood pulp in the EU?
Under the EU Combined Nomenclature, imports under 3804 from countries without a preferential agreement are charged at 5%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most residual lyes from the manufacture of wood pulp?
Norway, with US$160m in 2024 (30.3% of world exports).