HS 380510 Gum, wood or sulphate turpentine oils

Quick Answer: Gum, wood, or sulphate turpentine oils imported under HS 380510 enter the UK duty-free, the EU at rates up to 4.00%, and the US at 5% or free depending on the country of origin. This classification covers volatile oils derived from the distillation of pine wood or the chemical processing of pine wood pulp. Importers should be aware of potential variations in duty rates based on preferential trade agreements, particularly for US entries. CustomTariffs aggregates this data to assist with compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
3805100000 — — —
3805101000 0.00 % — —
3805103000 0.00 % — —
3805109000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
3805100000 — — —
3805101000 4.00 % — —
3805103000 3.70 % — —
3805109000 3.20 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
3805100000 5% Free (17 programs) ["liters"]

Special rates available under trade agreements including USMCA, KORUS, GSP.

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

Which Trade Agreements Reduce Duties for HS 3805.10?

Imports of Gum, wood or sulphate turpentine oils may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free for USMCA, KORUS, and 15 other programs

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How to Classify This HS Code?

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What products does HS 380510 cover?

This subheading covers gum, wood, or sulphate turpentine oils, which are volatile oils obtained from pine trees. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these are distinct from other essential oils. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category specifically includes crude or refined turpentine derived from the distillation of pine wood or the processing of pine resin. These oils are primarily used as solvents and in the production of fragrances and chemicals.

What falls outside HS 380510?

The following products are excluded from HS 380510: essential oils of citrus fruit (HS 3301), other essential oils not elsewhere specified or included (HS 3301), and synthetic turpentine substitutes or solvents derived from petroleum. For instance, mineral spirits or white spirit, commonly used as solvents, are classified under Chapter 27. Products that have undergone significant chemical modification beyond simple distillation or refining, such as terpene resins, would also be classified elsewhere, typically under headings related to plastics or chemical compounds.

What are common classification mistakes for HS 380510?

A common error is misclassifying mixtures containing turpentine oils with other substances, or products that have undergone further chemical processing. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. For example, a mixture of turpentine oil and a solvent like mineral spirits might be classified as a preparation under Chapter 34 or 38, depending on the dominant character. Importers must ensure the product is solely or primarily turpentine oil as defined by the heading, not a formulated product.

How should importers classify products under HS 380510?

The correct procedure for classifying products under HS 380510 involves a thorough review of the product's composition and manufacturing process. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and refer to the WCO HS Explanatory Notes for guidance. Obtaining a detailed product description, including the source material (gum, wood, or sulphate) and any refining processes, is crucial. If uncertainty remains, a binding ruling from the customs authority should be sought.

How is the duty calculated for products under HS 380510?

A shipment of 10,000 liters of Sulphate Turpentine Oil, declared at a customs value of $15,000 USD, would attract a US duty of $1,500. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value ($15,000 USD × 10% = $1,500 USD). This calculation is based on the ad valorem duty rate published in the USITC Harmonized Tariff Schedule for HS code 380510.90.00 (other sulphate turpentine oil).

Which trade agreements reduce duties for HS 380510?

Several free trade agreements may reduce the applicable duty rate for HS 380510, including the United States-Mexico-Canada Agreement (USMCA) and the Generalized System of Preferences (GSP) for developing countries. Under USMCA, originating goods from Canada and Mexico can enter the US duty-free. For GSP beneficiaries, preferential rates can be as low as 0% ad valorem. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP-eligible countries, depending on the specific requirements of the importing jurisdiction.

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Which HS Codes Are Related?

HS 380700 HS 380610 HS 380630 HS 380400 HS 380620 HS 382313

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the import duty rates for HS code 380510 (Gum, wood or sulphate turpentine oils)?

Import duty rates for HS code 380510 vary by country. For example:

  • United States (USITC): The U.S. generally has a 0% duty rate for this product under the Most Favored Nation (MFN) tariff. However, specific trade agreements might offer preferential rates.
  • European Union (EU TARIC): The standard MFN duty rate is 3.2% ad valorem. Preferential rates are available for countries with trade agreements (e.g., 'Free' for AU, CL, KR, SG).
  • United Kingdom (UK Trade Tariff): The UK's standard duty rate is 3.2% ad valorem. Similar to the EU, preferential rates are often available for partner countries.

Always verify the specific rate applicable to your import country and the origin of the goods, as rates can change and preferential treatment depends on origin documentation.

How is HS code 380510 classified? What are the key criteria?

HS code 380510 covers 'Gum, wood or sulphate turpentine oils'. The key classification criteria are:

  1. Source Material: The oils must be derived from gum turpentine (natural resin exudates from pine trees), wood turpentine (obtained by distilling pine wood), or sulphate turpentine (a byproduct of the sulphate pulping process in paper manufacturing).
  2. Chemical Composition: These are primarily volatile oils containing terpenes, mainly alpha- and beta-pinene.
  3. Processing: The oils are typically obtained by distillation or other extraction methods from their respective sources.

Products that are chemically modified or further processed beyond simple distillation may fall under different HS codes, such as those for refined turpentine or specific terpene derivatives.

What documentation is typically required for importing goods under HS code 380510?

Standard import documentation for HS code 380510 generally includes:

  • Commercial Invoice: Detailing the seller, buyer, quantity, description, unit price, and total value of the goods.
  • Packing List: Outlining the contents of each package.
  • Bill of Lading (Ocean) or Air Waybill (Air): Transport document.
  • Certificate of Origin: Crucial for claiming preferential duty rates under trade agreements. This document certifies the country where the turpentine oils were produced or processed.
  • Safety Data Sheet (SDS) or Certificate of Analysis (CoA): May be required by some countries to verify the composition and safety of the chemical product, especially if it's classified as hazardous.

Consult with your customs broker and the importing country's customs authority for a definitive list, as requirements can differ.

How is the ad valorem duty calculated for HS code 380510? Can you provide an example?

Ad valorem duties are calculated as a percentage of the customs value of the imported goods. The customs value is typically the transaction value (the price actually paid or payable for the goods) plus certain costs like freight and insurance to the port of entry.

Example:

Assume you are importing 10,000 kilograms of sulphate turpentine oil into the European Union. The customs value is determined to be €50,000. The applicable MFN duty rate for HS code 380510 in the EU is 3.2% ad valorem.

  • Customs Value: €50,000
  • Duty Rate: 3.2%

Calculation:

Duty Amount = Customs Value × Duty Rate Duty Amount = €50,000 × 0.032 Duty Amount = €1,600

In this scenario, the import duty would be €1,600. If the duty were a combination of ad valorem and specific duty (e.g., per kilogram), both would be calculated and summed.

Which common trade agreements offer preferential duty rates for HS code 380510?

Several trade agreements provide preferential duty rates for HS code 380510, often resulting in duty-free importation for goods originating from partner countries. Examples include:

  • EU: Agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) often grant 'Free' (0%) duty rates.
  • United States: While the U.S. MFN rate is often 0%, specific agreements like the USMCA (United States-Mexico-Canada Agreement) or agreements with countries like Chile (CL) and South Korea (KR) can ensure continued preferential access or provide benefits for specific origins.
  • United Kingdom: Post-Brexit, the UK maintains trade agreements with numerous countries (e.g., AU, CL, IL, JO, KR, MA, OM, PA, PE, SG) that can offer reduced or zero duty rates.

To benefit from these preferential rates, importers must possess a valid Certificate of Origin issued by the exporting country, proving the goods meet the rules of origin stipulated in the relevant trade agreement.