Subheading · Chapter 38 · Heading 3805

3805.90

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

Customs duty Free standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3805 90 00 00 Other
  2. 3805 90 10 00 Pine oil Free
  3. 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 schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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

last 12 months£2.7m-23.2% · previous 12 months
Average import price£3.74 per kg
Jan 2024: £469kFeb 2024: £209kMar 2024: £400kApr 2024: £457kMay 2024: £359kJun 2024: £280kJul 2024: £142kAug 2024: £191kSept 2024: £107kOct 2024: £157kNov 2024: £597kDec 2024: £75kJan 2025: £578kFeb 2025: £190kMar 2025: £423kApr 2025: £344kMay 2025: £414kJun 2025: £193kJul 2025: £238kAug 2025: £241kSept 2025: £162kOct 2025: £77kNov 2025: £131kDec 2025: £9kJan 2026: £307kFeb 2026: £486kMar 2026: £277kApr 2026: £12kMay 2026: £100kJun 2026: £123kJul 2026: £741kAug 2026: £310k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
India £1.3m 47.4% -51.4%
United States £1.2m 45.1% +454.5%
New Zealand £94k 3.4% +181.3%
Spain £56k 2% -52.3%
France £32k 1.2% -68.2%
China £12k 0.5% -96.8%
Netherlands £4k 0.1% +117.1%
Canada £3k 0.1% —

Same subheading in other tariffs

World trade in 2024

3805.90 · US$79.2m

Trade value (US$) no reported trade < US$29.9kUS$29.9k+US$338.4k+US$1.6m+> US$14.9m

Exports: 76
  1. India: US$18.7m
  2. United States: US$16.8m
  3. China: US$14.9m
  4. Brazil: US$8.6m
  5. France: US$4.2m
  6. Belgium: US$2.6m
  7. South Africa: US$1.6m
  8. Spain: US$1.6m
  9. United Arab Emirates: US$1.5m
  10. Germany: US$1.5m
  11. Nepal: US$1.3m
  12. Netherlands: US$864.8k
  13. Sweden: US$549.6k
  14. Mexico: US$518k
  15. Portugal: US$465.1k
  16. Russia: US$454.5k
  17. United Kingdom: US$428.6k
  18. Singapore: US$396.1k
  19. Japan: US$338.4k
  20. Australia: US$289.7k
  21. Hungary: US$146.2k
  22. Poland: US$140.3k
  23. Thailand: US$133.5k
  24. Indonesia: US$119.7k
  25. Italy: US$116.8k
  26. Ireland: US$107.8k
  27. Guatemala: US$77.9k
  28. Kazakhstan: US$71.8k
  29. Norway: US$66.2k
  30. Austria: US$58.6k
  31. Malaysia: US$49.5k
  32. Denmark: US$48.3k
  33. Croatia: US$47.8k
  34. New Zealand: US$46.4k
  35. Switzerland: US$38.2k
  36. Kenya: US$37.4k
  37. Taiwan: US$29.9k
  38. Greece: US$29.3k
  39. Kuwait: US$28.6k
  40. Türkiye: US$27.4k
  41. Argentina: US$27k
  42. Morocco: US$17.6k
  43. Slovenia: US$14.9k
  44. Peru: US$14.2k
  45. Vietnam: US$13.8k
  46. Latvia: US$13.2k
  47. Serbia: US$11.9k
  48. Canada: US$10k
  49. Mauritius: US$6.9k
  50. Lithuania: US$5.3k
  51. Ukraine: US$3.8k
  52. Bulgaria: US$3.3k
  53. Bosnia & Herzegovina: US$3.2k
  54. Saudi Arabia: US$2.7k
  55. Czechia: US$2.4k
  56. Dominican Republic: US$1.7k
  57. South Korea: US$1.6k
  58. Slovakia: US$1.2k
  59. Pakistan: US$1k
  60. Finland: US$900

Top exporters

RankCountryValueShare
1 India US$18.7m 23.6%
2 United States US$16.8m 21.2%
3 China US$14.9m 18.8%
4 Brazil US$8.6m 10.9%
5 France US$4.2m 5.3%
6 Belgium US$2.6m 3.2%
7 South Africa US$1.6m 2.1%
8 Spain US$1.6m 2%
9 United Arab Emirates US$1.5m 1.9%
10 Germany US$1.5m 1.9%

Top importers

RankCountryValueShare
1 South Africa US$6.6m 8.4%
2 Indonesia US$5m 6.3%
3 India US$5m 6.3%
4 Spain US$5m 6.3%
5 United Kingdom US$4.6m 5.9%
6 China US$4.2m 5.3%
7 United States US$3.2m 4%
8 Netherlands US$2.9m 3.7%
9 United Arab Emirates US$2.9m 3.7%
10 Saudi Arabia US$2.8m 3.5%

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.

  1. GB Other

    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

Rule changes →

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$79.2m 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$18.7m 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.