Subheading · Chapter 38 · Heading 3824

3824.60

3824.60: Sorbitol other than that of subheading 290544

3824.60 is a six-digit subheading of heading 3824, prepared binders for foundry moulds or cores, chapter 38.

What you pay

Importing into UK

Customs duty 6 % + 13 GBP / 100 kg standard rate · across 4 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3824 60 00 00 Sorbitol other than that of subheading 2905 44
  2. In aqueous solution
  3. 3824 60 11 00 Containing 2% or less by weight of d-mannitol, calculated on the d-glucitol content 6 % + 13 GBP / 100 kg
  4. 3824 60 19 00 Other 8 % + 31 GBP / 100 kg
  5. Other
  6. 3824 60 91 00 Containing 2% or less by weight of d-mannitol, calculated on the d-glucitol content 6 % + 19 GBP / 100 kg
  7. 3824 60 99 00 Other 8 % + 44 GBP / 100 kg

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 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)
  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2018/1249
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

Import requirements 2

  • 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
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/590
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)——
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
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
CPTPPQuota Brunei, Chile, Malaysia, Mexico, Vietnam Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Cameroon agreement Cameroon Free
UK–Ceuta & Melilla agreement Ceuta & Melilla 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
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–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia 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–Ukraine agreement Ukraine Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–Israel agreement Israel 0% + 13 GBP / 100 kg / 0% + 31 GBP / 100 kg / 0% + 19 GBP / 100 kg / 0% + 44 GBP / 100 kg
UK–Lebanon agreement Lebanon 0% + 13 GBP / 100 kg / 0% + 31 GBP / 100 kg / 0% + 19 GBP / 100 kg / 0% + 44 GBP / 100 kg
UK–Norway agreement Norway 5.8% + 10 GBP / 100 kg / 5.8% + 30 GBP / 100 kg / 5.8% + 15 GBP / 100 kg / 5.8% + 43 GBP / 100 kg
UK–Tunisia agreement Tunisia 0% + 13 GBP / 100 kg / 0% + 31 GBP / 100 kg / 0% + 19 GBP / 100 kg / 0% + 44 GBP / 100 kg
UK–Türkiye agreement Türkiye 0% + 13 GBP / 100 kg / 0% + 31 GBP / 100 kg / 0% + 19 GBP / 100 kg / 0% + 44 GBP / 100 kg
UK–South Africa agreement South Africa 6% + 13 GBP / 100 kg / 8% + 31 GBP / 100 kg / 6% + 19 GBP / 100 kg / 8% + 44 GBP / 100 kg

UK: imports by month

last 12 months£2.7m-31.6% · previous 12 months
Average import price£0.91 per kg
Jan 2024: £474kFeb 2024: £785kMar 2024: £575kApr 2024: £711kMay 2024: £513kJun 2024: £668kJul 2024: £579kAug 2024: £515kSept 2024: £489kOct 2024: £397kNov 2024: £346kDec 2024: £260kJan 2025: £216kFeb 2025: £325kMar 2025: £326kApr 2025: £243kMay 2025: £212kJun 2025: £454kJul 2025: £330kAug 2025: £355kSept 2025: £250kOct 2025: £322kNov 2025: £214kDec 2025: £149kJan 2026: £257kFeb 2026: £158kMar 2026: £214kApr 2026: £156kMay 2026: £189kJun 2026: £297kJul 2026: £304kAug 2026: £195k 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
France £2.2m 81.8% -32.8%
Germany £327k 12.1% -10.7%
Japan £78k 2.9% +18.5%
Belgium £47k 1.7% -75.6%
Türkiye £26k 1% —
China £15k 0.5% +64.7%
Netherlands £0 0% -100%
United States £0 0% -100%

Same subheading in other tariffs

World trade in 2024

3824.60 · US$354m

Trade value (US$) no reported trade < US$94kUS$94k+US$588k+US$13m+> US$41m

Exports: 77
  1. France: US$125m
  2. Thailand: US$71m
  3. China: US$41m
  4. Indonesia: US$24m
  5. Türkiye: US$17m
  6. United States: US$15m
  7. Netherlands: US$13m
  8. Germany: US$12m
  9. Belgium: US$9m
  10. India: US$8m
  11. Italy: US$6m
  12. Malaysia: US$2m
  13. Spain: US$2m
  14. Czechia: US$1m
  15. Denmark: US$1m
  16. Japan: US$651k
  17. Poland: US$642k
  18. United Kingdom: US$588k
  19. United Arab Emirates: US$522k
  20. Hungary: US$487k
  21. Colombia: US$474k
  22. Croatia: US$304k
  23. Greece: US$304k
  24. South Korea: US$296k
  25. South Africa: US$289k
  26. Sweden: US$257k
  27. Peru: US$250k
  28. Switzerland: US$239k
  29. Pakistan: US$193k
  30. Singapore: US$174k
  31. Hong Kong SAR China: US$170k
  32. Lithuania: US$168k
  33. Romania: US$159k
  34. Brazil: US$119k
  35. Canada: US$94k
  36. Austria: US$94k
  37. Egypt: US$93k
  38. Serbia: US$86k
  39. Portugal: US$72k
  40. Bulgaria: US$63k
  41. Ireland: US$60k
  42. Slovakia: US$49k
  43. Tanzania: US$47k
  44. Tunisia: US$46k
  45. Cyprus: US$46k
  46. Senegal: US$31k
  47. Costa Rica: US$31k
  48. Russia: US$26k
  49. Latvia: US$20k
  50. North Macedonia: US$19k
  51. Australia: US$18k
  52. Luxembourg: US$18k
  53. Slovenia: US$16k
  54. Uruguay: US$14k
  55. Guatemala: US$10k
  56. Mexico: US$5k
  57. Taiwan: US$4k
  58. Finland: US$4k
  59. Kazakhstan: US$4k
  60. Côte d’Ivoire: US$3k

Top exporters

RankCountryValueShare
1 France US$125m 35.2%
2 Thailand US$71m 20%
3 China US$41m 11.5%
4 Indonesia US$24m 6.8%
5 Türkiye US$17m 4.8%
6 United States US$15m 4.2%
7 Netherlands US$13m 3.8%
8 Germany US$12m 3.5%
9 Belgium US$9m 2.4%
10 India US$8m 2.3%

Top importers

RankCountryValueShare
1 Japan US$59m 16.8%
2 Poland US$24m 6.7%
3 Germany US$21m 6%
4 Spain US$15m 4.3%
5 Slovakia US$14m 4%
6 Thailand US$14m 3.8%
7 Mexico US$13m 3.5%
8 Italy US$12m 3.4%
9 Vietnam US$12m 3.4%
10 Netherlands US$11m 3.2%

Import duty on this product around the world 165

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
  • 45number of duty-free countries (MFN)
  • 45%highest: Bahamas, European Union (27 countries), United Kingdom

165

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 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 5% 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 15% 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 14% 2023
Colombia 10% 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 10% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 36%* 22% – 55% 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 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 30% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 2.3% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 0% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 6.1%* 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 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 0% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 6% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 16% 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 8% 2023
Sri Lanka 0.7%* 2023
St Kitts & Nevis 5% 2023
St Lucia 5% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 10% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 3.5%* 2023
Syria 5% 2020 · HS 2012
Tajikistan 6.5% 2021 · HS 2012
Tanzania 0% 2023
Thailand 3% 2023
Togo 10% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 9.4%* 7.7% – 12% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 33%* 19% – 51% 2023
United States 4.9% 2023
Uruguay 14% 2023 · HS 2017
Uzbekistan 0% 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
59899 Other chemical products & preparations
End use (BEC Rev. 5)
Intermediate goods · BEC 211210
CPC 2.1 product
35499 Other chemical products n.e.c.
ISIC Rev. 4 activity
2029 Manufacture of other chemical products n.e.c.

Earlier HS editions

HSCode
20173824.60unchanged
20123824.60unchanged
20073824.60unchanged
20023824.60unchanged
19963824.60unchanged
19923823.60changed

Correspondence tables of the United Nations Statistics Division (UNSD)

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 Quota · Applies from:

    Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 on the adjustment of customs duties on imports of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America

    CELEX 32026R1455 · Source: eur-lex.europa.eu

  2. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

  3. EU Quota · Applies from:

    Commission Implementing Regulation (EU) 2026/996 of 29 April 2026 amending Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 regarding the creation, amendment and management of certain tariff quotas following the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

    CELEX 32026R0996 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff all 4 lines under subheading 3824.60 carry a specific or compound duty rather than a percentage.

In the EU Combined Nomenclature all 4 lines under subheading 3824.60 carry a specific or compound duty rather than a percentage.

In the 12 months to August 2026, the UK imported these goods worth £2.7m (down 32% on the year before), at an average of £0.91 per kg; France supplied 82%, followed by Germany.

World trade in these goods reached US$354m in 2024, down 10.1% on 2023.

France was the largest exporter with 35.2% of the total, ahead of Thailand.

Questions and answers

What is the HS code for sorbitol other than that of subheading 290544?

Sorbitol other than that of subheading 290544 fall under HS subheading 3824.60, part of heading 3824, in section VI of the Harmonized System.

What is the import duty on sorbitol other than that of subheading 290544 in Türkiye?

Under the Turkish Customs Tariff Schedule, imports under 3824.60 from countries without a preferential agreement are charged at 7.7% to 9.6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on sorbitol other than that of subheading 290544 in the United States?

Under the Harmonized Tariff Schedule of the United States, imports under 3824.60 from countries without a preferential agreement are charged at 4.9%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most sorbitol other than that of subheading 290544?

France, with US$125m in 2024 (35.2% of world exports).

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were France (82%), Germany (12%) and Japan (3%), out of total imports of £2.7m.

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