Subheading · Chapter 38 · Heading 3805
3805.10: Gum, wood or sulphate turpentine oils
3805.10 is a six-digit subheading of heading 3805, gum, wood or sulphate turpentine and other terpenic oils produced by the…, chapter 38.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3805 10 00 00 Gum, wood or sulphate turpentine oils
- 3805 10 10 00 Gum turpentine Free
- 3805 10 30 00 Wood turpentine Free
- 3805 10 90 00 Sulphate turpentine 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 2
- 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)
- 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 3 lines
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 |
|---|---|---|---|
 Portugal | £83k | 21.3% | +83.1% |
 Spain | £74k | 18.9% | +296.6% |
 Brazil | £59k | 15.1% | +337.1% |
 United States | £53k | 13.6% | +211.1% |
 Germany | £41k | 10.6% | -58.7% |
 China | £39k | 10% | — |
 France | £38k | 9.6% | +59.9% |
| United Kingdom | £3k | 0.8% | — |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$101kUS$101k+US$1m+US$7m+> US$27m
Exports: 79
- Indonesia: US$57m
- Brazil: US$48m
- United States: US$27m
- Vietnam: US$25m
- Argentina: US$13m
- Portugal: US$12m
- Finland: US$10m
- South Africa: US$7m
- Spain: US$7m
- Sweden: US$6m
- Canada: US$5m
- Mexico: US$4m
- Uganda: US$4m
- Russia: US$3m
- Germany: US$3m
- France: US$3m
- China: US$2m
- Poland: US$2m
- Belarus: US$1m
- Greece: US$1m
- Nepal: US$1m
- Bulgaria: US$730k
- India: US$727k
- Singapore: US$657k
- Australia: US$544k
- Türkiye: US$466k
- Austria: US$453k
- Honduras: US$430k
- Japan: US$333k
- Denmark: US$321k
- Belgium: US$298k
- United Kingdom: US$292k
- Netherlands: US$216k
- Ireland: US$207k
- Latvia: US$176k
- Estonia: US$174k
- New Zealand: US$141k
- Taiwan: US$101k
- Paraguay: US$85k
- Switzerland: US$77k
- Bosnia & Herzegovina: US$74k
- Italy: US$52k
- Hong Kong SAR China: US$51k
- Malaysia: US$27k
- Zambia: US$26k
- Thailand: US$24k
- Egypt: US$16k
- Czechia: US$16k
- Dominican Republic: US$15k
- Serbia: US$15k
- Lithuania: US$11k
- Colombia: US$8k
- Norway: US$7k
- Tunisia: US$6k
- Kenya: US$6k
- Slovakia: US$5k
- Ukraine: US$2k
- Slovenia: US$1k
- Sri Lanka: US$1k
- Luxembourg: US$1k
Trade value (US$) no reported trade < US$19kUS$19k+US$126k+US$475k+> US$11m
Imports: 157
- India: US$146m
- France: US$30m
- United States: US$18m
- Mexico: US$12m
- Japan: US$11m
- China: US$8m
- Zimbabwe: US$6m
- Spain: US$4m
- New Zealand: US$2m
- Germany: US$2m
- Hong Kong SAR China: US$1m
- Zambia: US$731k
- Portugal: US$721k
- United Kingdom: US$607k
- Kazakhstan: US$484k
- Poland: US$475k
- Belgium: US$381k
- Austria: US$377k
- Singapore: US$330k
- Denmark: US$303k
- Italy: US$282k
- Sweden: US$272k
- Türkiye: US$271k
- Netherlands: US$269k
- Malaysia: US$250k
- Norway: US$245k
- Indonesia: US$245k
- Switzerland: US$188k
- Morocco: US$187k
- Philippines: US$180k
- Ireland: US$177k
- Malawi: US$177k
- Brazil: US$155k
- Chile: US$154k
- Canada: US$147k
- Taiwan: US$142k
- South Africa: US$138k
- Finland: US$132k
- Brunei: US$126k
- Czechia: US$114k
- Vietnam: US$112k
- Estonia: US$111k
- Nicaragua: US$101k
- Botswana: US$82k
- Latvia: US$82k
- Ukraine: US$76k
- South Korea: US$74k
- Sri Lanka: US$73k
- Colombia: US$67k
- Australia: US$63k
- Luxembourg: US$63k
- Hungary: US$61k
- Dominican Republic: US$60k
- Algeria: US$51k
- Belize: US$49k
- Lithuania: US$49k
- Paraguay: US$44k
- Kenya: US$43k
- Saudi Arabia: US$40k
- Bulgaria: US$37k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Indonesia | US$57m | 22.7% |
| 2 | Brazil | US$48m | 19.1% |
| 3 | United States | US$27m | 10.8% |
| 4 |  Vietnam | US$25m | 9.9% |
| 5 |  Argentina | US$13m | 5.2% |
| 6 | Portugal | US$12m | 5% |
| 7 |  Finland | US$10m | 4.2% |
| 8 |  South Africa | US$7m | 2.8% |
| 9 | Spain | US$7m | 2.7% |
| 10 |  Sweden | US$6m | 2.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  India | US$146m | 58.2% |
| 2 | France | US$30m | 12% |
| 3 | United States | US$18m | 7.2% |
| 4 |  Mexico | US$12m | 4.8% |
| 5 |  Japan | US$11m | 4.2% |
| 6 | China | US$8m | 3% |
| 7 |  Zimbabwe | US$6m | 2.4% |
| 8 | Spain | US$4m | 1.7% |
| 9 |  New Zealand | US$2m | 0.9% |
| 10 | Germany | US$2m | 0.8% |
In the UK Global Tariff, subheading 3805.10 covers 3 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 3805.10 into 3 tariff lines; the duty is between 3.2% and 4% (average 3.6%).
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 12 months to August 2026, the UK imported these goods worth £390.5k (up 45% on the year before), at an average of £4.77 per kg; Portugal supplied 21%, followed by Spain.
World trade in these goods reached US$250m in 2024, down 23.4% on 2023.
Indonesia was the largest exporter with 22.7% of the total, ahead of Brazil.
Products classified here
Questions and answers
What is the HS code for gum, wood or sulphate turpentine oils?
Gum, wood or sulphate turpentine oils fall under HS subheading 3805.10, part of heading 3805, in section VI of the Harmonized System.
What is the import duty on gum, wood or sulphate turpentine oils in the UK?
Under the UK Global Tariff, imports under 3805.10 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 oils in the EU?
Under the EU Combined Nomenclature, imports under 3805.10 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 oils?
Indonesia, with US$57m in 2024 (22.7% 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 Portugal (21%), Spain (19%) and Brazil (15%), out of total imports of £390.5k.