Subheading · Chapter 38 · Heading 3804
3804.00: 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
3804.00 is a six-digit subheading of heading 3804, residual lyes from the manufacture of wood pulp, chapter 38.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3804 00 00 10 Sodium lignosulphonate (cas rn 8061-51-6) Free
- 3804 00 00 90 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 3
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Tariff lines
- on 1 of 2 lines
- 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 |
|---|---|---|---|
 Norway | £7.3m | 81.5% | -9.6% |
 Austria | £926k | 10.4% | +4.8% |
 Germany | £341k | 3.8% | +11.7% |
 United States | £239k | 2.7% | -64.6% |
 Netherlands | £38k | 0.4% | +57.3% |
 Italy | £26k | 0.3% | +77.4% |
 Japan | £22k | 0.2% | — |
 South Africa | £19k | 0.2% | — |
Same subheading in other tariffs
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$197.6kUS$197.6k+US$1.8m+US$11.9m+> US$62.7m
Exports: 88
- Norway: US$159.6m
- United States: US$73.9m
- Sweden: US$62.7m
- Germany: US$43.3m
- Russia: US$39.8m
- China: US$17.4m
- Czechia: US$16.2m
- South Africa: US$15.7m
- Canada: US$11.9m
- Netherlands: US$11.8m
- Italy: US$11.4m
- Austria: US$9.4m
- Portugal: US$8.9m
- France: US$7.5m
- Japan: US$4m
- Estonia: US$3.7m
- Serbia: US$3m
- Kazakhstan: US$2.9m
- Malaysia: US$2.5m
- Mexico: US$2.4m
- Belgium: US$2m
- Georgia: US$1.8m
- Latvia: US$1.6m
- Türkiye: US$1.3m
- India: US$1.2m
- United Kingdom: US$1.2m
- Hong Kong SAR China: US$1m
- Spain: US$873.9k
- Brazil: US$860.8k
- Singapore: US$790.5k
- Poland: US$638.6k
- Switzerland: US$615.3k
- Hungary: US$596.8k
- Finland: US$564.2k
- Romania: US$452.8k
- South Korea: US$411.3k
- Jordan: US$411k
- Lithuania: US$321.3k
- United Arab Emirates: US$308.5k
- Croatia: US$297.2k
- Australia: US$233.7k
- Saudi Arabia: US$221.2k
- Colombia: US$197.6k
- Kyrgyzstan: US$159k
- Bulgaria: US$139.6k
- Indonesia: US$136.1k
- Denmark: US$134.4k
- Thailand: US$114k
- Ireland: US$103.3k
- Seychelles: US$93.1k
- Taiwan: US$88.9k
- Kuwait: US$80.8k
- Qatar: US$76.8k
- Albania: US$55.2k
- Greece: US$41.1k
- Peru: US$31.7k
- Chile: US$28.5k
- Slovenia: US$23.5k
- Andorra: US$18.2k
- Panama: US$15.1k
Trade value (US$) no reported trade < US$462.6kUS$462.6k+US$2.2m+US$9m+> US$29.8m
Imports: 157
- India: US$66.2m
- China: US$49.4m
- United States: US$34.6m
- Sweden: US$31.8m
- Germany: US$29.8m
- Brazil: US$24.9m
- Poland: US$22.1m
- Netherlands: US$18.6m
- Spain: US$17.1m
- France: US$14.8m
- Saudi Arabia: US$13.8m
- United Kingdom: US$12.8m
- Mexico: US$11.5m
- Indonesia: US$9.9m
- Türkiye: US$9.8m
- Canada: US$9m
- Egypt: US$8.6m
- Australia: US$7.3m
- Italy: US$7.3m
- Colombia: US$6.7m
- Malaysia: US$5.4m
- Belgium: US$5.4m
- Thailand: US$5.2m
- Japan: US$5.2m
- Argentina: US$5m
- Israel: US$4.6m
- Chile: US$3.8m
- Hungary: US$3.8m
- Romania: US$3.7m
- Austria: US$3.5m
- Finland: US$3.3m
- South Korea: US$3.1m
- Turkmenistan: US$2.8m
- Kyrgyzstan: US$2.8m
- Kazakhstan: US$2.6m
- United Arab Emirates: US$2.6m
- Uzbekistan: US$2.5m
- Ukraine: US$2.5m
- Taiwan: US$2.2m
- Singapore: US$2.2m
- Czechia: US$2.2m
- Peru: US$2.2m
- Kuwait: US$2.1m
- Vietnam: US$2.1m
- Pakistan: US$1.9m
- Philippines: US$1.9m
- Greece: US$1.7m
- Portugal: US$1.7m
- Bulgaria: US$1.6m
- Azerbaijan: US$1.5m
- Latvia: US$1.4m
- Estonia: US$1.4m
- Congo - Kinshasa: US$1.3m
- Norway: US$1.1m
- Ireland: US$1m
- Slovenia: US$976.5k
- Morocco: US$971.9k
- Tunisia: US$937.5k
- Dominican Republic: US$918.1k
- Mozambique: US$846.8k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Norway | US$159.6m | 30.3% |
| 2 | United States | US$73.9m | 14% |
| 3 |  Sweden | US$62.7m | 11.9% |
| 4 | Germany | US$43.3m | 8.2% |
| 5 |  Russia | US$39.8m | 7.6% |
| 6 |  China | US$17.4m | 3.3% |
| 7 |  Czechia | US$16.2m | 3.1% |
| 8 | South Africa | US$15.7m | 3% |
| 9 |  Canada | US$11.9m | 2.3% |
| 10 | Netherlands | US$11.8m | 2.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  India | US$66.2m | 12.5% |
| 2 | China | US$49.4m | 9.4% |
| 3 | United States | US$34.6m | 6.6% |
| 4 | Sweden | US$31.8m | 6% |
| 5 | Germany | US$29.8m | 5.7% |
| 6 |  Brazil | US$24.9m | 4.7% |
| 7 |  Poland | US$22.1m | 4.2% |
| 8 | Netherlands | US$18.6m | 3.5% |
| 9 |  Spain | US$17.1m | 3.2% |
| 10 |  France | US$14.8m | 2.8% |
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.
-
Quota · Applies from: CELEX 32026R1465 · Source: eur-lex.europa.eu
In the UK Global Tariff, subheading 3804.00 covers 2 tariff lines and the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 3804.00; the duty is 5%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported these goods worth £8.9m (down 11% on the year before), at an average of £0.26 per kg; Norway supplied 82%, followed by Austria.
World trade in these goods reached US$527.5m in 2024, down 1.8% on 2023.
Norway was the largest exporter with 30.3% of the total, ahead of the United States.
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 subheading 3804.00, part of heading 3804, 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 3804.00 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 residual lyes from the manufacture of wood pulp in the EU?
Under the EU Combined Nomenclature, imports under 3804.00 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$159.6m in 2024 (30.3% 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.
Is there anti-dumping duty on these goods?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Norway (82%), Austria (10%) and Germany (4%), out of total imports of £8.9m.