Heading · Chapter 38
3805: Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent
Heading 3805 is divided into 2 six-digit subheadings and sits in chapter 38, miscellaneous chemical products.
Duty rates compared
UK Free Third-country duty 5 tariff lines 
EU 3.2% – 4% Third-country duty 5 tariff lines · average 3.6% 
Türkiye 3.2% – 4% Third-country duty 8 tariff lines · average 3.5% 
USA Free – 5% General (MFN) 3 tariff lines · average 2.9% 
Canada Free General (MFN) 2 tariff lines 
Mexico Free – 5% General (MFN) 4 tariff lines · average 1.3% 
Brazil 12.6% General (MFN) 3 tariff lines 
Argentina 12.6% General (MFN) 7 tariff lines 
Peru Free General (MFN) 3 tariff lines 
New Zealand Free General (MFN) 3 tariff lines 
Japan Free – 2.5% General (MFN) 3 tariff lines · average 0.8% 
Taiwan 2.5% General (MFN) 5 tariff lines 
GCC 5% General (MFN) 2 tariff lines 
Switzerland Free General (MFN) 2 tariff lines 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 5% – 6% General (MFN) 5 tariff lines · average 5.8% 
Nigeria 10% General (MFN) 2 tariff lines Subheadings 2
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$115kUS$115k+US$2m+US$10m+> US$44m
Exports: 90
- Indonesia: US$57m
- Brazil: US$57m
- United States: US$44m
- Vietnam: US$25m
- India: US$19m
- China: US$17m
- Argentina: US$13m
- Portugal: US$13m
- Finland: US$10m
- South Africa: US$9m
- Spain: US$8m
- France: US$7m
- Sweden: US$7m
- Canada: US$5m
- Mexico: US$5m
- Germany: US$5m
- Russia: US$4m
- Uganda: US$4m
- Belgium: US$3m
- Nepal: US$3m
- Poland: US$3m
- United Arab Emirates: US$2m
- Belarus: US$1m
- Greece: US$1m
- Netherlands: US$1m
- Singapore: US$1m
- Australia: US$834k
- Bulgaria: US$733k
- United Kingdom: US$721k
- Japan: US$671k
- Austria: US$512k
- Türkiye: US$494k
- Honduras: US$430k
- Denmark: US$369k
- Ireland: US$315k
- Latvia: US$189k
- New Zealand: US$188k
- Estonia: US$174k
- Italy: US$169k
- Thailand: US$158k
- Hungary: US$147k
- Taiwan: US$131k
- Switzerland: US$115k
- Paraguay: US$85k
- Guatemala: US$79k
- Bosnia & Herzegovina: US$77k
- Malaysia: US$76k
- Norway: US$73k
- Kazakhstan: US$72k
- Hong Kong SAR China: US$52k
- Croatia: US$49k
- Kenya: US$43k
- Kuwait: US$29k
- Serbia: US$27k
- Zambia: US$27k
- Czechia: US$18k
- Morocco: US$18k
- Dominican Republic: US$17k
- Slovenia: US$16k
- Egypt: US$16k
Trade value (US$) no reported trade < US$121kUS$121k+US$518k+US$2m+> US$12m
Imports: 167
- India: US$151m
- France: US$31m
- United States: US$21m
- Mexico: US$15m
- Japan: US$12m
- China: US$12m
- Spain: US$9m
- South Africa: US$7m
- Zimbabwe: US$6m
- United Kingdom: US$5m
- Indonesia: US$5m
- Germany: US$3m
- Netherlands: US$3m
- United Arab Emirates: US$3m
- Saudi Arabia: US$3m
- New Zealand: US$3m
- Colombia: US$2m
- Egypt: US$2m
- Belgium: US$2m
- Brazil: US$2m
- Nigeria: US$2m
- Singapore: US$1m
- Canada: US$1m
- Malaysia: US$1m
- Hong Kong SAR China: US$1m
- Zambia: US$1m
- Bahrain: US$1m
- Israel: US$964k
- Portugal: US$957k
- Kuwait: US$901k
- Poland: US$784k
- Türkiye: US$733k
- Pakistan: US$727k
- Italy: US$727k
- Sweden: US$724k
- Kazakhstan: US$685k
- Switzerland: US$672k
- Malawi: US$661k
- Australia: US$557k
- Austria: US$540k
- South Korea: US$532k
- Oman: US$518k
- Peru: US$513k
- Chile: US$485k
- Morocco: US$477k
- Denmark: US$444k
- Thailand: US$417k
- Philippines: US$414k
- Taiwan: US$413k
- Congo - Kinshasa: US$356k
- Finland: US$356k
- Norway: US$335k
- Bangladesh: US$326k
- Nepal: US$325k
- Botswana: US$303k
- Bolivia: US$299k
- Slovakia: US$299k
- Sri Lanka: US$294k
- Argentina: US$290k
- Ireland: US$253k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Indonesia | US$57m | 17.3% |
| 2 | Brazil | US$57m | 17.1% |
| 3 | United States | US$44m | 13.3% |
| 4 |  Vietnam | US$25m | 7.5% |
| 5 |  India | US$19m | 5.9% |
| 6 |  China | US$17m | 5.3% |
| 7 | Argentina | US$13m | 3.9% |
| 8 |  Portugal | US$13m | 3.9% |
| 9 |  Finland | US$10m | 3.2% |
| 10 |  South Africa | US$9m | 2.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | India | US$151m | 45.8% |
| 2 |  France | US$31m | 9.5% |
| 3 | United States | US$21m | 6.5% |
| 4 | Mexico | US$15m | 4.5% |
| 5 | Japan | US$12m | 3.7% |
| 6 | China | US$12m | 3.6% |
| 7 |  Spain | US$9m | 2.8% |
| 8 | South Africa | US$7m | 2.1% |
| 9 |  Zimbabwe | US$6m | 1.8% |
| 10 | United Kingdom | US$5m | 1.6% |
The UK Global Tariff divides heading 3805 into 5 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, heading 3805 covers 5 tariff lines and the duty is between 3.2% and 4%.
The Turkish Customs Tariff Schedule divides heading 3805 into 8 tariff lines; the duty is between 3.2% and 4% (average 3.5%).
In the Harmonized Tariff Schedule of the United States, heading 3805 covers 3 tariff lines and the duty is between 0% and 5%. 1 of them is duty-free.
The Customs Tariff of Canada divides heading 3805 into 2 tariff lines; the duty is duty-free.
In the Mexican Tariff (TIGIE), heading 3805 covers 4 tariff lines and the duty is between 0% and 5%. 3 of them are duty-free.
The Brazilian Tariff (NCM/TEC) divides heading 3805 into 3 tariff lines; the duty is 12.6%.
In the Argentine Tariff (NCM-SIM), heading 3805 covers 7 tariff lines and the duty is 12.6%.
The Customs Tariff of Peru divides heading 3805 into 3 tariff lines; the duty is duty-free.
In the Working Tariff Document of New Zealand, heading 3805 covers 3 tariff lines and the duty is duty-free.
The Customs Tariff Schedules of Japan divides heading 3805 into 3 tariff lines; the duty is between 0% and 2.5% (average 0.8%). 2 of them are duty-free.
In the Customs Import Tariff of Taiwan, heading 3805 covers 5 tariff lines and the duty is 2.5%.
The GCC Common Customs Tariff divides heading 3805 into 2 tariff lines; the duty is 5%.
In the Swiss Customs Tariff (Tares), heading 3805 covers 2 tariff lines and the duty is duty-free.
The Customs Tariff of Norway divides heading 3805 into 2 tariff lines; the duty is duty-free.
In the Customs Tariff of North Macedonia, heading 3805 covers 5 tariff lines and the duty is between 5% and 6%.
The ECOWAS Common External Tariff (Nigeria) divides heading 3805 into 2 tariff lines; the duty is 10%.
In 2024, countries exported heading 3805 goods worth US$330m (−19.1% year on year).
The largest exporter was Indonesia (US$57m), followed by Brazil.
The biggest buyer was India, with imports of US$151m.
The United Kingdom ranked 29th among 90 exporters with US$721k.
The United Kingdom imported US$5m.
Products classified here
Questions and answers
What is the HS code for gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent?
Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent fall under HS heading 3805, part of chapter 38, in section VI of the Harmonized System.
What is the import duty on gum, wood or sulphate turpentine and other… in the UK?
Under the UK Global Tariff, imports under 3805 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 gum, wood or sulphate turpentine and other… in the EU?
Under the EU Combined Nomenclature, imports under 3805 from countries without a preferential agreement are charged at 3.2% to 4%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most gum, wood or sulphate turpentine and other…?
Indonesia, with US$57m in 2024 (17.3% of world exports).