Subheading · Chapter 38 · Heading 3806

3806.90

3806.90: Rosin and resin acids, and derivatives thereof: other

Official description Other

Subheading 3806.90 belongs to heading 3806 (rosin and resin acids, and derivatives thereof) in 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 90 00 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£7.4m-9.1% · previous 12 months
Average import price£1.88 per kg
Jan 2024: £590kFeb 2024: £967kMar 2024: £494kApr 2024: £631kMay 2024: £756kJun 2024: £582kJul 2024: £844kAug 2024: £1.1mSept 2024: £1.2mOct 2024: £440kNov 2024: £631kDec 2024: £843kJan 2025: £1.1mFeb 2025: £1mMar 2025: £614kApr 2025: £325kMay 2025: £310kJun 2025: £594kJul 2025: £548kAug 2025: £549kSept 2025: £767kOct 2025: £595kNov 2025: £744kDec 2025: £990kJan 2026: £456kFeb 2026: £441kMar 2026: £182kApr 2026: £961kMay 2026: £677kJun 2026: £488kJul 2026: £510kAug 2026: £561k 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
Sweden £3.8m 51.2% -14.2%
Finland £878k 11.9% +60.8%
Netherlands £871k 11.8% -38%
Portugal £402k 5.4% +52.5%
France £381k 5.2% -17.3%
Italy £310k 4.2% +2.4%
Belgium £199k 2.7% -3.6%
Germany £129k 1.7% +13.8%

Same subheading in other tariffs

World trade in 2024

3806.90 · US$382m

Trade value (US$) no reported trade < US$269kUS$269k+US$2m+US$19m+> US$50m

Exports: 73
  1. China: US$115m
  2. Portugal: US$57m
  3. Brazil: US$50m
  4. Netherlands: US$25m
  5. Belgium: US$23m
  6. United States: US$19m
  7. France: US$19m
  8. Sweden: US$12m
  9. Mexico: US$8m
  10. Japan: US$8m
  11. Germany: US$5m
  12. India: US$5m
  13. South Korea: US$5m
  14. Finland: US$4m
  15. Vietnam: US$4m
  16. Indonesia: US$3m
  17. Argentina: US$2m
  18. United Kingdom: US$2m
  19. Taiwan: US$2m
  20. Denmark: US$2m
  21. Italy: US$2m
  22. New Zealand: US$2m
  23. Spain: US$1m
  24. Austria: US$982k
  25. South Africa: US$884k
  26. Switzerland: US$866k
  27. Türkiye: US$834k
  28. Greece: US$824k
  29. Estonia: US$621k
  30. Hong Kong SAR China: US$547k
  31. Singapore: US$445k
  32. Saudi Arabia: US$423k
  33. Thailand: US$331k
  34. Lithuania: US$307k
  35. Canada: US$269k
  36. Australia: US$257k
  37. Poland: US$252k
  38. Ireland: US$217k
  39. Bulgaria: US$171k
  40. Malaysia: US$143k
  41. Russia: US$123k
  42. Hungary: US$65k
  43. Romania: US$52k
  44. Paraguay: US$48k
  45. Croatia: US$43k
  46. United Arab Emirates: US$41k
  47. Tunisia: US$35k
  48. Colombia: US$33k
  49. Egypt: US$28k
  50. Czechia: US$26k
  51. Peru: US$21k
  52. Kenya: US$16k
  53. Norway: US$15k
  54. Kyrgyzstan: US$7k
  55. Latvia: US$7k
  56. Serbia: US$6k
  57. Guatemala: US$4k
  58. Israel: US$3k
  59. Slovakia: US$2k
  60. Ghana: US$2k

Top exporters

RankCountryValueShare
1 China US$115m 30.1%
2 Portugal US$57m 14.8%
3 Brazil US$50m 13.1%
4 Netherlands US$25m 6.6%
5 Belgium US$23m 6%
6 United States US$19m 4.9%
7 France US$19m 4.8%
8 Sweden US$12m 3.1%
9 Mexico US$8m 2.1%
10 Japan US$8m 2.1%

Top importers

RankCountryValueShare
1 United States US$51m 13.5%
2 Germany US$50m 13.1%
3 Japan US$29m 7.6%
4 Netherlands US$18m 4.8%
5 Türkiye US$16m 4.3%
6 South Korea US$16m 4.2%
7 India US$15m 3.9%
8 Spain US$13m 3.4%
9 Malaysia US$13m 3.3%
10 Taiwan US$12m 3.1%

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
  • 41number of duty-free countries (MFN)
  • 45%highest: Bahamas, Bermuda, Cayman Islands

164

Importing countryMFN dutylines from – todata 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 0% 2023
Azerbaijan 5% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 17% 10% – 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 5% 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 5% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 1% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 1% 0% – 3% 2023
Ecuador 0% 2023 · HS 2017
Egypt 2% 2019 · HS 2017
El Salvador 5% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 4.2% 2023
Fiji 5% 2023
French Polynesia 8% 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 5% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 5% 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 0% 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 0.7%* 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 7.5% 5% – 10% 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 0% 2023
Nicaragua 5% 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 5% 2023
Papua New Guinea 0% 2023
Paraguay 14% 2023 · HS 2017
Peru 2% 0% – 6% 2023 · HS 2017
Philippines 1% 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 0.6%* 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 4.2% 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 4.2% 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

HSCode
20173806.90unchanged
20123806.90unchanged
20073806.90unchanged
20023806.90unchanged
19963806.90unchanged
19923806.90changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 1

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • 600011926 HMRC 3 January 2025 – 2 January 2028 · 3806 90 00 00

    Rosin esther Rosin, fumarated, reaction products with glycerol and pentaerythritol CAS: 92202-14-7 Form: yellow pelletized solid/ gum Use: sticky resin/ glue part of thermoplastic road markings

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. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/1540 of 6 July 2026 imposing a definitive anti-dumping duty on imports of new pneumatic tyres, of rubber, of a kind used on motor cars, buses or lorries with a load index not exceeding 121 (tyres) originating in the People’s Republic of China

    CELEX 32026R1540 · Source: eur-lex.europa.eu

  2. 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 →

The UK Global Tariff has one tariff line for subheading 3806.90; the duty is duty-free.

Subheading 3806.90 is a single line in the EU Combined Nomenclature, where the duty is 4.2%.

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 £7.4m between September 2025 and August 2026 (down 9% on the year before); Sweden supplied 51%, followed by Finland.

In 2024, countries exported these goods worth US$382m (+7.9% year on year).

The largest exporter was China (US$115m), followed by Portugal.

Questions and answers

What is the HS code for rosin and resin acids, and derivatives thereof: other?

Rosin and resin acids, and derivatives thereof: other fall under HS subheading 3806.90, 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 3806.90 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 rosin and resin acids, and derivatives thereof in the EU?

Under the EU Combined Nomenclature, imports under 3806.90 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 rosin and resin acids, and derivatives thereof?

China, with US$115m in 2024 (30.1% 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 Sweden (51%), Finland (12%) and Netherlands (12%), out of total imports of £7.4m.

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