Subheading · Chapter 38 · Heading 3806
3806.30: Rosin and resin acids, and derivatives thereof: ester gums
Official description Ester gums
Subheading 3806.30 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 30 00 00 Ester gums 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 |
|---|---|---|---|
 Portugal | £7m | 41.6% | +12.8% |
 Netherlands | £3.1m | 18.7% | +11.5% |
 Sweden | £2.6m | 15.7% | -3.4% |
 France | £1.1m | 6.5% | +2.8% |
 United States | £788k | 4.7% | +3.5% |
 Finland | £668k | 4% | +2.6% |
 Greece | £464k | 2.8% | +57.6% |
 Germany | £327k | 1.9% | +31.9% |
Same subheading in other tariffs
EU 6.5% Third-country duty 1 tariff line 
Türkiye 6.5% Third-country duty 2 tariff lines USA 6.5% General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico 5% General (MFN) 2 tariff lines 
Brazil 12.6% General (MFN) 1 tariff line 
Argentina 12.6% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 7 tariff lines · average 2.1% 
Japan 3.3% General (MFN) 1 tariff line 
Taiwan 1.2% General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 5% General (MFN) 1 tariff line 
Nigeria 10% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$371kUS$371k+US$3m+US$32m+> US$61m
Exports: 63
- Portugal: US$79m
- Netherlands: US$61m
- Sweden: US$54m
- France: US$45m
- Mexico: US$35m
- China: US$32m
- United States: US$28m
- Finland: US$23m
- Belgium: US$19m
- Spain: US$14m
- Greece: US$11m
- New Zealand: US$6m
- Germany: US$5m
- India: US$4m
- Japan: US$3m
- Brazil: US$3m
- Canada: US$2m
- Türkiye: US$2m
- Italy: US$2m
- Taiwan: US$2m
- South Korea: US$2m
- Vietnam: US$1m
- Belarus: US$859k
- Malaysia: US$754k
- Ireland: US$731k
- Denmark: US$686k
- Austria: US$638k
- Indonesia: US$630k
- Argentina: US$492k
- United Kingdom: US$371k
- Colombia: US$335k
- Czechia: US$266k
- Bulgaria: US$241k
- Hungary: US$238k
- Poland: US$238k
- Singapore: US$198k
- Hong Kong SAR China: US$121k
- Switzerland: US$109k
- Philippines: US$99k
- Norway: US$63k
- South Africa: US$58k
- Luxembourg: US$50k
- Slovenia: US$45k
- Israel: US$40k
- Australia: US$36k
- Guatemala: US$32k
- Lithuania: US$30k
- Chile: US$24k
- Russia: US$21k
- Tunisia: US$16k
- Ukraine: US$7k
- Romania: US$6k
- Croatia: US$5k
- United Arab Emirates: US$3k
- North Macedonia: US$2k
- Slovakia: US$500
- Kazakhstan: US$300
- Costa Rica: US$100
- Egypt: US$100
- Cyprus: US$0
Trade value (US$) no reported trade < US$403kUS$403k+US$3m+US$11m+> US$37m
Imports: 111
- United States: US$47m
- Germany: US$45m
- Italy: US$39m
- France: US$37m
- Türkiye: US$28m
- Spain: US$25m
- Netherlands: US$23m
- United Kingdom: US$20m
- Poland: US$17m
- China: US$12m
- Mexico: US$11m
- Japan: US$10m
- Egypt: US$9m
- Canada: US$9m
- India: US$8m
- Ireland: US$8m
- Belgium: US$7m
- Sweden: US$6m
- South Korea: US$6m
- Malaysia: US$6m
- Luxembourg: US$6m
- Denmark: US$4m
- Colombia: US$4m
- Indonesia: US$4m
- Taiwan: US$4m
- Russia: US$4m
- Switzerland: US$4m
- Australia: US$3m
- South Africa: US$3m
- Slovenia: US$3m
- Norway: US$2m
- Brazil: US$2m
- Singapore: US$2m
- Thailand: US$2m
- Finland: US$2m
- Portugal: US$2m
- Pakistan: US$1m
- Austria: US$1m
- Argentina: US$1m
- Hungary: US$1m
- Israel: US$1m
- Algeria: US$1m
- Kazakhstan: US$906k
- Eswatini: US$898k
- Chile: US$873k
- United Arab Emirates: US$828k
- Vietnam: US$793k
- Uruguay: US$762k
- Iraq: US$750k
- Saudi Arabia: US$680k
- Philippines: US$642k
- Costa Rica: US$566k
- Morocco: US$555k
- Cyprus: US$429k
- Guatemala: US$403k
- Iran: US$382k
- Ukraine: US$304k
- Greece: US$274k
- Tunisia: US$243k
- Nigeria: US$242k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Portugal | US$79m | 18% |
| 2 | Netherlands | US$61m | 13.9% |
| 3 | Sweden | US$54m | 12.1% |
| 4 | France | US$45m | 10.3% |
| 5 | Mexico | US$35m | 8% |
| 6 |  China | US$32m | 7.1% |
| 7 | United States | US$28m | 6.3% |
| 8 | Finland | US$23m | 5.2% |
| 9 |  Belgium | US$19m | 4.3% |
| 10 |  Spain | US$14m | 3.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$47m | 10.7% |
| 2 | Germany | US$45m | 10.2% |
| 3 |  Italy | US$39m | 8.8% |
| 4 | France | US$37m | 8.3% |
| 5 | Türkiye | US$28m | 6.3% |
| 6 | Spain | US$25m | 5.5% |
| 7 | Netherlands | US$23m | 5.2% |
| 8 | United Kingdom | US$20m | 4.6% |
| 9 |  Poland | US$17m | 3.9% |
| 10 | China | US$12m | 2.7% |
Import duty on this product around the world 164
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
- 47number of duty-free countries (MFN)
- 45%highest: Bahamas, Bangladesh, Bermuda
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 2% | 2023 | |
 Algeria | 15% | 2023 | |
 Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 14% | 2023 · HS 2017 | |
 Armenia | 5% | 2023 | |
 Aruba | 12% | 2021 · HS 2012 | |
 Australia | 5% | 2023 | |
 Azerbaijan | 5% | 2023 · HS 2017 | |
 Bahamas | 45% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 5% | 2021 · HS 2017 | |
 Belize | 5% | 2023 | |
 Benin | 10% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 5% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 14% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 10% | 2023 | |
 Burundi | 0% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 10% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 6.5% | 2023 | |
 Colombia | 0% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 0% | 2023 | |
 Côte d’Ivoire | 10% | 2023 · HS 2017 | |
 Cuba | 1% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 0% | 2023 · HS 2017 | |
 Egypt | 2% | 2019 · HS 2017 | |
 El Salvador | 0% | 2022 | |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 10% | 2021 · HS 2017 | |
| European Union (27 countries) | 6.5% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 13% | 2023 | |
 Gabon | 10% | 2023 | |
 Gambia | 10% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 10% | 2023 | |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 0% | 2023 | |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 0% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 7.5% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 5% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 3.3% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 5% | 2023 | |
 Kenya | 0% | 2023 | |
 Kiribati | 0% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 5% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 10% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 1%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 10% | 2023 | |
 Malawi | 0% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 15% | 2023 | |
 Mali | 10% | 2023 | |
 Mauritania | 10% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 5% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 6.5% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 15% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 7.5% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 1.7% | 0% – 5% | 2023 |
 Nicaragua | 0% | 2023 | |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 5% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 3% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 14% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 3% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 5% | 2021 · HS 2017 | |
 Rwanda | 0% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 10% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 10% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 5% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
 South Korea | 6.5% | 2023 | |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 5% | 2023 | |
 St Lucia | 5% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 6% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 5% | 2023 | |
 Sudan | 10% | 2021 · HS 2017 | |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 0.8%* | 2023 | |
 Syria | 1% | 2020 · HS 2012 | |
 Tanzania | 0% | 2023 | |
 Thailand | 3% | 2023 | |
 Togo | 10% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 6.5% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 0% | 2023 | |
 Ukraine | 5% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 6.5% | 2023 | |
 Uruguay | 14% | 2023 · HS 2017 | |
 Uzbekistan | 5% | 2021 · HS 2017 | |
 Vanuatu | 5% | 2023 | |
 Venezuela | 14% | 2023 · HS 2017 | |
 Vietnam | 5% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 15% | 2023 | |
 Zimbabwe | 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · 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
- 59814 Rosin & resin acids, & derivatives thereof; rosin spirit & rosin oils; run gums.
- 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 | 3806.30 | unchanged |
| 2012 | 3806.30 | unchanged |
| 2007 | 3806.30 | unchanged |
| 2002 | 3806.30 | unchanged |
| 1996 | 3806.30 | unchanged |
| 1992 | 3806.30 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
The UK Global Tariff has one tariff line for subheading 3806.30; the duty is duty-free.
Subheading 3806.30 is a single line in the EU Combined Nomenclature, where the duty is 6.5%.
174 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 £16.8m between September 2025 and August 2026 (up 9% on the year before); Portugal supplied 42%, followed by Netherlands.
In 2024, countries exported these goods worth US$442m (−4.7% year on year).
The largest exporter was Portugal (US$79m), followed by the Netherlands.
Products classified here
Questions and answers
What is the HS code for rosin and resin acids, and derivatives thereof: ester gums?
Rosin and resin acids, and derivatives thereof: ester gums fall under HS subheading 3806.30, part of heading 3806, in section VI of the Harmonized System.
What is the import duty on rosin and resin acids, and derivatives thereof in the UK?
Under the UK Global Tariff, imports under 3806.30 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, and derivatives thereof in the EU?
Under the EU Combined Nomenclature, imports under 3806.30 from countries without a preferential agreement are charged at 6.5%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most rosin and resin acids, and derivatives thereof?
Portugal, with US$79m in 2024 (18% 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 (42%), Netherlands (19%) and Sweden (16%), out of total imports of £16.8m.
Typical products
Everyday names, not part of the legal text.