Subheading · Chapter 38 · Heading 3806

3806.20

3806.20: Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts

3806.20 is a six-digit subheading of heading 3806, rosin and resin acids, and derivatives thereof, chapter 38.

What you pay

Importing into UK

Customs duty Free standard rate 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. 3806 20 00 00 Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts 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£614k-35.9% · previous 12 months
Average import price£5.26 per kg
Jan 2024: £42kFeb 2024: £187kMar 2024: £74kApr 2024: £250kMay 2024: £144kJun 2024: £31kJul 2024: £200kAug 2024: £150kSept 2024: £48kOct 2024: £151kNov 2024: £113kDec 2024: £6kJan 2025: £42kFeb 2025: £52kMar 2025: £108kApr 2025: £33kMay 2025: £291kJun 2025: £16kJul 2025: £80kAug 2025: £19kSept 2025: £80kOct 2025: £22kNov 2025: £64kJan 2026: £99kFeb 2026: £8kMar 2026: £16kApr 2026: £53kMay 2026: £127kJun 2026: £4kJul 2026: £88kAug 2026: £53k 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
Ireland £360k 58.5% +95.9%
Germany £115k 18.8% -2.7%
France £102k 16.6% +359.1%
Italy £16k 2.5% —
China £10k 1.6% -24.7%
Australia £8k 1.2% +237%
Portugal £4k 0.7% -99%
Netherlands £0 0% -100%

Same subheading in other tariffs

World trade in 2024

3806.20 · US$55m

Trade value (US$) no reported trade < US$244kUS$244k+US$1m+US$4m+> US$10m

Exports: 43
  1. Germany: US$12m
  2. Netherlands: US$10m
  3. France: US$7m
  4. Belgium: US$6m
  5. United States: US$4m
  6. China: US$2m
  7. Slovenia: US$2m
  8. Argentina: US$1m
  9. Italy: US$1m
  10. Spain: US$1m
  11. Mexico: US$1m
  12. Japan: US$985k
  13. Portugal: US$915k
  14. Brazil: US$611k
  15. Singapore: US$542k
  16. Ireland: US$526k
  17. Taiwan: US$456k
  18. Colombia: US$383k
  19. South Africa: US$301k
  20. Thailand: US$281k
  21. United Kingdom: US$244k
  22. India: US$191k
  23. Zambia: US$157k
  24. Australia: US$114k
  25. Türkiye: US$85k
  26. Vietnam: US$84k
  27. Mauritius: US$84k
  28. Senegal: US$74k
  29. Indonesia: US$36k
  30. South Korea: US$34k
  31. Greece: US$31k
  32. Poland: US$28k
  33. Romania: US$19k
  34. United Arab Emirates: US$15k
  35. Canada: US$14k
  36. Denmark: US$14k
  37. Russia: US$3k
  38. Hungary: US$700
  39. Malaysia: US$700
  40. Czechia: US$500
  41. Slovakia: US$100
  42. Bulgaria: US$0
  43. Luxembourg: US$0

Top exporters

RankCountryValueShare
1 Germany US$12m 21.3%
2 Netherlands US$10m 18.4%
3 France US$7m 12.6%
4 Belgium US$6m 10.8%
5 United States US$4m 6.9%
6 China US$2m 4.5%
7 Slovenia US$2m 4%
8 Argentina US$1m 2.7%
9 Italy US$1m 2.6%
10 Spain US$1m 2.4%

Top importers

RankCountryValueShare
1 Germany US$9m 15.7%
2 France US$6m 11.9%
3 United States US$6m 10.5%
4 India US$5m 9.8%
5 Brazil US$4m 7.5%
6 Serbia US$4m 7.1%
7 Spain US$3m 6.1%
8 United Kingdom US$2m 3.3%
9 Slovenia US$2m 3.2%
10 China US$2m 3.1%

Subheading 3806.20 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 3806.20; the duty is 4.2%.

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 £614.5k (down 36% on the year before), at an average of £5.26 per kg; Ireland supplied 59%, followed by Germany.

World trade in these goods reached US$55m in 2024, down 12% on 2023.

Germany was the largest exporter with 21.3% of the total, ahead of the Netherlands.

Products classified here

Questions and answers

What is the HS code for salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts?

Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts fall under HS subheading 3806.20, part of heading 3806, in section VI of the Harmonized System.

What is the import duty on salts of rosin, of resin acids or of derivatives… in the UK?

Under the UK Global Tariff, imports under 3806.20 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 salts of rosin, of resin acids or of derivatives… in the EU?

Under the EU Combined Nomenclature, imports under 3806.20 from countries without a preferential agreement are charged at 4.2%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most salts of rosin, of resin acids or of derivatives…?

Germany, with US$12m in 2024 (21.3% 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 Ireland (59%), Germany (19%) and France (17%), out of total imports of £614.5k.

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Typical products

Everyday names, not part of the legal text.