Subheading · Chapter 38 · Heading 3805
3805.90: Gum, wood or sulphate turpentine and other terpenic oils: other
Official description Other
3805.90 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 90 00 00 Other
- 3805 90 10 00 Pine oil Free
- 3805 90 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 |
|---|---|---|---|
| £1.3m | 47.4% | -51.4% | |
| £1.2m | 45.1% | +454.5% | |
| £94k | 3.4% | +181.3% | |
| £56k | 2% | -52.3% | |
| £32k | 1.2% | -68.2% | |
| £12k | 0.5% | -96.8% | |
| £4k | 0.1% | +117.1% | |
| £3k | 0.1% | — |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$30kUS$30k+US$338k+US$2m+> US$15m
Exports: 76
- India: US$19m
- United States: US$17m
- China: US$15m
- Brazil: US$9m
- France: US$4m
- Belgium: US$3m
- South Africa: US$2m
- Spain: US$2m
- United Arab Emirates: US$2m
- Germany: US$1m
- Nepal: US$1m
- Netherlands: US$865k
- Sweden: US$550k
- Mexico: US$518k
- Portugal: US$465k
- Russia: US$455k
- United Kingdom: US$429k
- Singapore: US$396k
- Japan: US$338k
- Australia: US$290k
- Hungary: US$146k
- Poland: US$140k
- Thailand: US$134k
- Indonesia: US$120k
- Italy: US$117k
- Ireland: US$108k
- Guatemala: US$78k
- Kazakhstan: US$72k
- Norway: US$66k
- Austria: US$59k
- Malaysia: US$50k
- Denmark: US$48k
- Croatia: US$48k
- New Zealand: US$46k
- Switzerland: US$38k
- Kenya: US$37k
- Taiwan: US$30k
- Greece: US$29k
- Kuwait: US$29k
- Türkiye: US$27k
- Argentina: US$27k
- Morocco: US$18k
- Slovenia: US$15k
- Peru: US$14k
- Vietnam: US$14k
- Latvia: US$13k
- Serbia: US$12k
- Canada: US$10k
- Mauritius: US$7k
- Lithuania: US$5k
- Ukraine: US$4k
- Bulgaria: US$3k
- Bosnia & Herzegovina: US$3k
- Saudi Arabia: US$3k
- Czechia: US$2k
- Dominican Republic: US$2k
- South Korea: US$2k
- Slovakia: US$1k
- Pakistan: US$1k
- Finland: US$900
Trade value (US$) no reported trade < US$92kUS$92k+US$331k+US$1m+> US$5m
Imports: 156
- South Africa: US$7m
- Indonesia: US$5m
- India: US$5m
- Spain: US$5m
- United Kingdom: US$5m
- China: US$4m
- United States: US$3m
- Netherlands: US$3m
- United Arab Emirates: US$3m
- Saudi Arabia: US$3m
- Mexico: US$3m
- Colombia: US$2m
- Egypt: US$2m
- Nigeria: US$2m
- Japan: US$2m
- Brazil: US$1m
- Belgium: US$1m
- Germany: US$1m
- Canada: US$1m
- France: US$1m
- Singapore: US$1m
- Bahrain: US$1m
- Israel: US$941k
- Malaysia: US$929k
- Kuwait: US$900k
- Pakistan: US$724k
- Oman: US$518k
- Australia: US$494k
- Peru: US$493k
- Switzerland: US$484k
- Malawi: US$484k
- Türkiye: US$463k
- South Korea: US$459k
- Sweden: US$452k
- Italy: US$445k
- Thailand: US$386k
- Zambia: US$374k
- Chile: US$332k
- New Zealand: US$331k
- Bangladesh: US$326k
- Congo - Kinshasa: US$321k
- Poland: US$309k
- Nepal: US$302k
- Bolivia: US$290k
- Morocco: US$290k
- Argentina: US$281k
- Taiwan: US$271k
- Slovakia: US$264k
- Portugal: US$236k
- Philippines: US$234k
- Senegal: US$230k
- Finland: US$223k
- Sri Lanka: US$222k
- Botswana: US$221k
- Ghana: US$213k
- Jordan: US$203k
- Kazakhstan: US$201k
- Lebanon: US$195k
- Hungary: US$179k
- Armenia: US$175k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$19m | 23.6% | |
| 2 | US$17m | 21.2% | |
| 3 | US$15m | 18.8% | |
| 4 | US$9m | 10.9% | |
| 5 | US$4m | 5.3% | |
| 6 | US$3m | 3.2% | |
| 7 | US$2m | 2.1% | |
| 8 | US$2m | 2% | |
| 9 | US$2m | 1.9% | |
| 10 | US$1m | 1.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$7m | 8.4% | |
| 2 | US$5m | 6.3% | |
| 3 | US$5m | 6.3% | |
| 4 | US$5m | 6.3% | |
| 5 | US$5m | 5.9% | |
| 6 | US$4m | 5.3% | |
| 7 | US$3m | 4% | |
| 8 | US$3m | 3.7% | |
| 9 | US$3m | 3.7% | |
| 10 | US$3m | 3.5% |
Import duty on this product around the world 165
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 5%median duty
- 43number of duty-free countries (MFN)
- 45%highest: Bahamas, Bermuda, Cayman Islands
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 2% | 2023 | ||
| 15% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 15% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 14% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2022 | ||
| 0% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 6.5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 2% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2019 · HS 2017 | ||
| 5% | 2022 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 2.6% | 1.7% – 3.4% | 2023 | |
| 5% | 2023 | ||
| 8% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 10% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 7.5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 1.3% | 0% – 2.5% | 2023 | |
| 2.5% | 0% – 5% | 2023 | |
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 15% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 2.5% | 0% – 5% | 2023 · HS 2017 | |
| 4% | 2021 · HS 2017 | ||
| 6.5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 2.5% | 2023 | ||
| 7.5% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 5.5% | 5% – 6% | 2023 | |
| 0% | 2023 | ||
| 5% | 2023 | ||
| 3% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 6.5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2012 | ||
| 6% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 0% | 2023 | ||
| 1% | 2020 · HS 2012 | ||
| 6.5% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 3% | 2023 | ||
| 10% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 3.5% | 3.4% – 3.7% | 2023 | |
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 1.9% | 0% – 3.7% | 2023 | |
| 14% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 15% | 2023 | ||
| 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 59813 Gum, wood/sulphate turpentine & other terpenic oils produced by the distillation/other treatment of coniferous woods; crude dipentene; sulphite turpentine & other crude para-cymene; pine oil containing alpha-terpineol as the main constituent
- End use (BEC Rev. 5)
- Intermediate goods · BEC 311210
- CPC 2.1 product
- 34400 Activated natural mineral products; animal black; tall oil; terpenic oils produced by the treatment of coniferous woods; crude dipentene; crude para-cymene; pine oil; rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; rum gums; wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch
- ISIC Rev. 4 activity
- 2011 Manufacture of basic chemicals
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 3805.90 | unchanged |
| 2012 | 3805.90 | unchanged |
| 2007 | 3805.90 | unchanged |
| 2002 | 3805.20, 3805.90 | changed |
| 1996 | 3805.20, 3805.90 | changed |
| 1992 | 3805.20, 3805.90 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
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.
-
Update to Fuel Excise Duty Rates for Tax Types X542, X556 and X571– 8 June 2026
Trade Tariff news 6698 · Source: trade-tariff.service.gov.uk
In the UK Global Tariff, subheading 3805.90 covers 2 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 3805.90 into 2 tariff lines; the duty is between 3.4% and 3.7% (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 £2.7m (down 23% on the year before), at an average of £3.74 per kg; India supplied 47%, followed by United States.
World trade in these goods reached US$79m in 2024, down 1.7% on 2023.
India was the largest exporter with 23.6% of the total, ahead of the United States.
Products classified here
Questions and answers
What is the HS code for gum, wood or sulphate turpentine and other terpenic oils: other?
Gum, wood or sulphate turpentine and other terpenic oils: other fall under HS subheading 3805.90, part of heading 3805, 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 3805.90 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 3805.90 from countries without a preferential agreement are charged at 3.4% to 3.7%, 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…?
India, with US$19m in 2024 (23.6% 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 India (47%), United States (45%) and New Zealand (3%), out of total imports of £2.7m.
Typical products
Everyday names, not part of the legal text.