Subheading · Chapter 38 · Heading 3823
3823.13: Tall oil fatty acids
Subheading 3823.13 belongs to heading 3823 (industrial monocarboxylic fatty acids) in chapter 38.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3823 13 00 00 Tall oil fatty acids Free
- 3823 13 00 10 Of a kind used for animal feed Free
- 3823 13 00 90 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
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
Import requirements 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 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–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–Iceland agreement | Iceland | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Finland | £4.2m | 48.4% | -43.8% |
 Netherlands | £1.4m | 16.7% | -10% |
 Sweden | £1.3m | 15.2% | +4,569.1% |
 France | £1m | 11.8% | -44.8% |
 United States | £241k | 2.8% | +46.3% |
 Germany | £172k | 2% | -54.4% |
 New Zealand | £147k | 1.7% | +86.8% |
 Belgium | £57k | 0.7% | -4.8% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$177.1kUS$177.1k+US$1.4m+US$9m+> US$73m
Exports: 71
- Finland: US$166.2m
- Sweden: US$73m
- Netherlands: US$73m
- United States: US$67.5m
- France: US$24.2m
- Germany: US$13.5m
- Spain: US$9m
- Singapore: US$6.7m
- Belgium: US$5.8m
- Austria: US$4.2m
- China: US$3.1m
- India: US$2.5m
- United Kingdom: US$2.4m
- New Zealand: US$2.3m
- Malaysia: US$2.3m
- Japan: US$1.6m
- Russia: US$1.4m
- Bosnia & Herzegovina: US$1.2m
- United Arab Emirates: US$966.3k
- Türkiye: US$957k
- Egypt: US$798.1k
- Serbia: US$751.8k
- Italy: US$686.6k
- Brazil: US$645.1k
- Thailand: US$609.3k
- Portugal: US$552.1k
- South Africa: US$483.2k
- Denmark: US$287.1k
- Indonesia: US$276.5k
- Canada: US$271.8k
- Romania: US$256.9k
- Ireland: US$204.1k
- Guatemala: US$182.1k
- Pakistan: US$177.1k
- Australia: US$163.9k
- Kazakhstan: US$159.8k
- Hungary: US$159.6k
- Poland: US$158k
- Taiwan: US$157.3k
- Croatia: US$148.4k
- Saudi Arabia: US$147.2k
- Luxembourg: US$87.7k
- Bolivia: US$85.3k
- Colombia: US$79.4k
- Panama: US$75.5k
- Zambia: US$66.9k
- Mauritania: US$51k
- Dominican Republic: US$50k
- Slovakia: US$49.2k
- Chile: US$40.9k
- Zimbabwe: US$38.8k
- Benin: US$37.1k
- North Macedonia: US$32.1k
- Mexico: US$31.9k
- Switzerland: US$25.7k
- Norway: US$20.7k
- South Korea: US$13.6k
- Angola: US$9.9k
- Honduras: US$6.9k
- Czechia: US$3.4k
Trade value (US$) no reported trade < US$267kUS$267k+US$3.5m+US$12.4m+> US$32.6m
Imports: 115
- Netherlands: US$61.8m
- United States: US$46.5m
- France: US$33.4m
- Saudi Arabia: US$32.6m
- Germany: US$31.9m
- Australia: US$26.8m
- Belgium: US$22m
- United Kingdom: US$19.9m
- Italy: US$17.8m
- Singapore: US$15.1m
- Mexico: US$13.3m
- South Korea: US$12.4m
- Türkiye: US$10.5m
- Poland: US$9.4m
- Japan: US$8.3m
- Sweden: US$8.3m
- Spain: US$7.1m
- Canada: US$6.5m
- Austria: US$6.4m
- Portugal: US$6.2m
- Malaysia: US$6m
- Estonia: US$5.8m
- China: US$5.8m
- India: US$4.3m
- Norway: US$4.3m
- Taiwan: US$4m
- Thailand: US$3.8m
- United Arab Emirates: US$3.5m
- Finland: US$3.1m
- Vietnam: US$3.1m
- Brazil: US$2.9m
- Colombia: US$2.8m
- Greece: US$2.6m
- Ireland: US$2.4m
- Switzerland: US$2.4m
- Qatar: US$2m
- Egypt: US$1.6m
- South Africa: US$1.4m
- Dominican Republic: US$1m
- Romania: US$658.5k
- Slovenia: US$608k
- Denmark: US$587.4k
- Israel: US$579.8k
- Indonesia: US$524.8k
- Panama: US$520.2k
- Malawi: US$500.3k
- Pakistan: US$466.8k
- Guyana: US$456.3k
- Croatia: US$450.3k
- Myanmar (Burma): US$441.5k
- Argentina: US$335.8k
- Slovakia: US$323k
- Senegal: US$312.8k
- Latvia: US$304.2k
- Suriname: US$275.2k
- Ecuador: US$267k
- Bulgaria: US$244.3k
- Nigeria: US$237.2k
- Kazakhstan: US$235.6k
- Costa Rica: US$234.8k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Finland | US$166.2m | 35.4% |
| 2 | Sweden | US$73m | 15.5% |
| 3 | Netherlands | US$73m | 15.5% |
| 4 | United States | US$67.5m | 14.4% |
| 5 | France | US$24.2m | 5.1% |
| 6 | Germany | US$13.5m | 2.9% |
| 7 |  Spain | US$9m | 1.9% |
| 8 |  Singapore | US$6.7m | 1.4% |
| 9 | Belgium | US$5.8m | 1.2% |
| 10 |  Austria | US$4.2m | 0.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Netherlands | US$61.8m | 13.2% |
| 2 | United States | US$46.5m | 9.9% |
| 3 | France | US$33.4m | 7.1% |
| 4 |  Saudi Arabia | US$32.6m | 6.9% |
| 5 | Germany | US$31.9m | 6.8% |
| 6 |  Australia | US$26.8m | 5.7% |
| 7 | Belgium | US$22m | 4.7% |
| 8 | United Kingdom | US$19.9m | 4.2% |
| 9 |  Italy | US$17.8m | 3.8% |
| 10 | Singapore | US$15.1m | 3.2% |
The UK Global Tariff divides subheading 3823.13 into 2 tariff lines; the duty is duty-free.
Subheading 3823.13 is a single line in the EU Combined Nomenclature, where the duty is 2.9%.
173 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.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £8.7m between September 2025 and August 2026 (down 26% on the year before); Finland supplied 48%, followed by Netherlands.
In 2024, countries exported these goods worth US$469.8m (−2.7% year on year).
The largest exporter was Finland (US$166.2m), followed by Sweden.
Products classified here
Questions and answers
What is the HS code for tall oil fatty acids?
Tall oil fatty acids fall under HS subheading 3823.13, part of heading 3823, in section VI of the Harmonized System.
What is the import duty on tall oil fatty acids in the UK?
Under the UK Global Tariff, imports under 3823.13 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 tall oil fatty acids in the EU?
Under the EU Combined Nomenclature, imports under 3823.13 from countries without a preferential agreement are charged at 2.9%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most tall oil fatty acids?
Finland, with US$166.2m in 2024 (35.4% of world exports).
Which countries can export these goods to the UK duty-free?
173 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.
Is there anti-dumping duty on these goods?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Finland (48%), Netherlands (17%) and Sweden (15%), out of total imports of £8.7m.