Subheading · Chapter 38 · Heading 3806
3806.10: Rosin and resin acids
Subheading 3806.10 belongs to heading 3806 (rosin and resin acids, and derivatives thereof) in chapter 38.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3806 10 00 00 Rosin and resin acids Free
- 3806 10 00 10 Obtained from fresh oleoresins Free+2
- 3806 10 00 90 Other Free+1
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 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–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–XC agreement | XC | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–XL agreement | XL | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Portugal | £3.3m | 35% | +62.2% |
 Sweden | £2.2m | 24% | -0.8% |
 China | £1.1m | 12% | +14.4% |
 Germany | £1.1m | 11.8% | -6.2% |
 France | £495k | 5.3% | +173.8% |
 Netherlands | £378k | 4% | +33.7% |
 Brazil | £360k | 3.8% | +3.5% |
 Indonesia | £174k | 1.9% | -13.7% |
Same subheading in other tariffs
EU 5% Third-country duty 1 tariff line 
Türkiye 100% Statutory rate (Law 474) 1 tariff line 
USA 5% General (MFN) 1 tariff line The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
World trade in 2024
Trade value (US$) no reported trade < US$444.6kUS$444.6k+US$5.5m+US$23.3m+> US$79.2m
Exports: 79
- Indonesia: US$120.8m
- Brazil: US$100.1m
- Vietnam: US$79.2m
- United States: US$57.3m
- Finland: US$44.5m
- China: US$39.3m
- Argentina: US$29.2m
- Portugal: US$23.3m
- Spain: US$17.6m
- Sweden: US$15.7m
- Honduras: US$15m
- Nepal: US$10.2m
- Uganda: US$9.6m
- Italy: US$8.5m
- Netherlands: US$8.1m
- South Korea: US$7m
- Austria: US$6.3m
- Germany: US$5.5m
- Greece: US$5.5m
- Japan: US$5m
- Belgium: US$4.7m
- Türkiye: US$3.2m
- France: US$2.7m
- New Zealand: US$1.6m
- Russia: US$1.5m
- Ireland: US$1.3m
- India: US$1.1m
- Norway: US$1.1m
- Singapore: US$1m
- Hong Kong SAR China: US$900.2k
- Paraguay: US$819.9k
- Thailand: US$761.3k
- Australia: US$727.5k
- United Kingdom: US$703.5k
- Mexico: US$555.4k
- Poland: US$470k
- Taiwan: US$444.6k
- Bulgaria: US$316.8k
- Denmark: US$175.8k
- Jordan: US$151.9k
- Belarus: US$135.2k
- South Africa: US$117.3k
- Czechia: US$75.4k
- Romania: US$74.4k
- Canada: US$73.2k
- Switzerland: US$71.8k
- United Arab Emirates: US$48k
- Lithuania: US$29.9k
- Hungary: US$29k
- Oman: US$22.3k
- Slovenia: US$17.8k
- Malaysia: US$17.7k
- Peru: US$14.8k
- Estonia: US$14.7k
- Croatia: US$13.3k
- Colombia: US$12.5k
- Kenya: US$8.5k
- Chile: US$5.6k
- Serbia: US$5k
- Slovakia: US$4k
Trade value (US$) no reported trade < US$123.7kUS$123.7k+US$1.7m+US$12.7m+> US$38.3m
Imports: 140
- China: US$121.5m
- Portugal: US$64.5m
- India: US$60.1m
- Canada: US$45.8m
- Japan: US$38.3m
- Netherlands: US$28.6m
- South Korea: US$26.2m
- Germany: US$23.8m
- Belgium: US$17.9m
- United States: US$17m
- Spain: US$16.9m
- Poland: US$15.7m
- Colombia: US$14m
- Türkiye: US$12.7m
- France: US$11.4m
- Mexico: US$10.4m
- Italy: US$9.8m
- Taiwan: US$9.2m
- United Kingdom: US$8.9m
- Greece: US$7.8m
- Russia: US$7.4m
- Sweden: US$6.2m
- Pakistan: US$4.2m
- Thailand: US$4.2m
- Ireland: US$4.1m
- Philippines: US$3.7m
- Malaysia: US$3.3m
- Iran: US$3.2m
- United Arab Emirates: US$2.7m
- South Africa: US$2.5m
- Indonesia: US$2.3m
- Austria: US$2.2m
- Brazil: US$2.1m
- Ukraine: US$1.7m
- Czechia: US$1.7m
- Australia: US$1.6m
- Finland: US$1.5m
- Vietnam: US$1.3m
- Egypt: US$1.1m
- Slovakia: US$973.8k
- Bangladesh: US$950.9k
- Peru: US$926.7k
- Lithuania: US$876.4k
- Chile: US$848.2k
- Morocco: US$743.5k
- Romania: US$714.1k
- Serbia: US$632.3k
- Guatemala: US$546.8k
- Saudi Arabia: US$537.2k
- Israel: US$527.1k
- New Zealand: US$517.9k
- Hungary: US$439.7k
- Sri Lanka: US$412.3k
- Slovenia: US$409.7k
- Bahamas: US$388.1k
- Paraguay: US$358.5k
- Switzerland: US$354.8k
- Hong Kong SAR China: US$347.7k
- Singapore: US$326.7k
- Costa Rica: US$276.5k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Indonesia | US$120.8m | 19.1% |
| 2 | Brazil | US$100.1m | 15.8% |
| 3 |  Vietnam | US$79.2m | 12.5% |
| 4 | United States | US$57.3m | 9.1% |
| 5 |  Finland | US$44.5m | 7% |
| 6 | China | US$39.3m | 6.2% |
| 7 |  Argentina | US$29.2m | 4.6% |
| 8 | Portugal | US$23.3m | 3.7% |
| 9 |  Spain | US$17.6m | 2.8% |
| 10 | Sweden | US$15.7m | 2.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$121.5m | 19.2% |
| 2 | Portugal | US$64.5m | 10.2% |
| 3 |  India | US$60.1m | 9.5% |
| 4 |  Canada | US$45.8m | 7.2% |
| 5 |  Japan | US$38.3m | 6.1% |
| 6 | Netherlands | US$28.6m | 4.5% |
| 7 |  South Korea | US$26.2m | 4.1% |
| 8 | Germany | US$23.8m | 3.8% |
| 9 |  Belgium | US$17.9m | 2.8% |
| 10 | United States | US$17m | 2.7% |
The UK Global Tariff divides subheading 3806.10 into 2 tariff lines; the duty is duty-free.
Subheading 3806.10 is a single line in the EU Combined Nomenclature, where the duty is 5%.
175 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
Imports of these goods into the UK came to £9.4m between September 2025 and August 2026 (up 23% on the year before); Portugal supplied 35%, followed by Sweden.
In 2024, countries exported these goods worth US$632.7m (+3.1% year on year).
The largest exporter was Indonesia (US$120.8m), followed by Brazil.
Products classified here
Questions and answers
What is the HS code for rosin and resin acids?
Rosin and resin acids fall under HS subheading 3806.10, part of heading 3806, in section VI of the Harmonized System.
What is the import duty on rosin and resin acids in the UK?
Under the UK Global Tariff, imports under 3806.10 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 rosin and resin acids in the EU?
Under the EU Combined Nomenclature, imports under 3806.10 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 rosin and resin acids?
Indonesia, with US$120.8m in 2024 (19.1% of world exports).
Which countries can export these goods to the UK duty-free?
175 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 (35%), Sweden (24%) and China (12%), out of total imports of £9.4m.