HS 382313 Tall oil fatty acids
Quick Answer: Tall oil fatty acids imported under HS 382313 enter the UK duty-free, the EU at 2.90% ad valorem, and the US at 3.2% ad valorem (MFN). This classification covers the fatty acid fraction obtained from tall oil, a byproduct of the Kraft pulping process used in paper manufacturing. These acids are primarily used in the production of soaps, detergents, paints, varnishes, and lubricants. Importers should be aware of potential variations in duty rates based on preferential trade agreements, particularly for US entry. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3823130010 | 0.00 % | — | — |
| 3823130000 | 0.00 % | — | — |
| 3823130090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3823130000 | 2.90 % | — | — |
| 3823130010 | 2.90 % | — | — |
| 3823130090 | 2.90 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 38231300 | 3.2% | Free (17 programs) | — |
| 3823130020 | — | — | ["kg"] |
| 3823130040 | — | — | ["kg"] |
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 3823.13?
Imports of Tall oil fatty acids 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 382313 cover?
This subheading covers tall oil fatty acids, which are a mixture of fatty acids derived from the distillation of tall oil, a byproduct of the kraft pulping process in the manufacture of wood pulp. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these are distinct from crude tall oil. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system confirm that this classification applies to purified or refined tall oil fatty acids, often characterized by their high oleic and linoleic acid content, used in various industrial applications such as paints, varnishes, and soaps.
What falls outside HS 382313?
The following products are excluded from HS 382313: crude tall oil, which is the unrefined mixture obtained directly from the digester liquor; tall oil pitch, which is the residue from the distillation of tall oil; and other fractions of tall oil that do not meet the specific definition of fatty acids. For instance, tall oil rosin, primarily composed of resin acids, is classified under a different subheading. Products that have undergone further chemical modification beyond simple distillation, such as esterification or polymerization, would also be excluded and classified based on their new chemical identity.
What are common classification mistakes for HS 382313?
A common error is the misclassification of crude tall oil or tall oil pitch as tall oil fatty acids. This often occurs due to a lack of understanding of the refining process and the specific chemical composition required for HS 382313. General Interpretative Rule 1 (GIR 1) of the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Importers must ensure they are classifying the refined fatty acid fraction, not the unrefined or residual components, which have distinct classifications and duty rates.
How should importers classify products under HS 382313?
The correct procedure for classifying products under HS 382313 involves a thorough review of the product's technical specifications and origin. Importers and customs brokers must obtain a detailed product description from the supplier, including the method of production and the chemical composition, specifically confirming it is the fatty acid fraction derived from distilled tall oil. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and comparing the product's characteristics against the heading and subheading notes is crucial for accurate classification.
How is the duty calculated for products under HS 382313?
A shipment of 10,000 kilograms of refined tall oil fatty acids, declared at a customs value of $15,000 USD, would attract a US duty of $750.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($15,000 USD × 0.05 = $750.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 3823.13.9000, which is the most specific subheading for these fatty acids.
Which trade agreements reduce duties for HS 382313?
Several free trade agreements may reduce the applicable duty rate for HS 382313, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or free entry for qualifying products from certain developing countries. To claim preferential treatment under USMCA, a compliant origin declaration is required. For GSP, a GSP Form A or a self-certified origin statement may be necessary, depending on the importing country's specific requirements.
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FAQ
What are the import duty rates for HS code 382313, 'Tall oil fatty acids', in major markets like the US, EU, and UK?
Import duty rates for HS code 382313, 'Tall oil fatty acids', vary by country. In the United States, the general Most Favored Nation (MFN) duty rate is 2.90% ad valorem, as per the USITC Harmonized Tariff Schedule. In the European Union, the rate under the TARIC system is 3.2% ad valorem. The United Kingdom's Trade Tariff lists a rate of 3.2% ad valorem for this classification. It is crucial for importers to consult the specific tariff schedule of the importing country at the time of import, as rates can change.
How are 'Tall oil fatty acids' (HS 382313) defined for customs classification purposes, and what are the key criteria to ensure correct classification?
Tall oil fatty acids, classified under HS code 382313, are defined as fatty acids derived from tall oil, a byproduct of the Kraft pulping process used in making paper. Key classification criteria include the product's origin (derived from tall oil) and its chemical composition, specifically that it consists primarily of fatty acids. The World Customs Organization (WCO) and national tariff authorities provide explanatory notes that clarify that this heading covers crude tall oil and its derivatives, including refined tall oil fatty acids. Importers should ensure their product meets these chemical and origin specifications and have supporting documentation, such as a Certificate of Analysis (CoA), to substantiate the classification.
What documentation is typically required when importing 'Tall oil fatty acids' (HS 382313) to ensure smooth customs clearance?
When importing 'Tall oil fatty acids' (HS 382313), standard import documentation is required, along with specific product-related information. This typically includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a Certificate of Analysis (CoA) is highly recommended to confirm the product's composition and purity, supporting its classification under HS 382313. Depending on the importing country's regulations and the product's intended use, additional declarations regarding chemical safety, origin, or compliance with specific industry standards might be necessary. Importers should consult with their customs broker or the importing country's customs authority for a comprehensive list.
Which trade agreements offer preferential duty rates for 'Tall oil fatty acids' (HS 382313), and how can importers benefit?
Several trade agreements can offer preferential duty rates for 'Tall oil fatty acids' (HS 382313). For example, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may benefit from reduced or zero duties, provided they meet the agreement's rules of origin. Similarly, agreements between the EU and various countries, or the UK's trade agreements post-Brexit, can provide preferential treatment. Importers must verify the rules of origin for the specific trade agreement and ensure their product qualifies. This typically involves obtaining a Certificate of Origin or making a declaration of origin on the commercial invoice. For instance, if a shipment from a country with a Free Trade Agreement (FTA) with the US qualifies, the 2.90% MFN duty might be reduced to 0.00%.
How is the import duty for 'Tall oil fatty acids' (HS 382313) calculated, and can you provide a numerical example?
The import duty for 'Tall oil fatty acids' (HS 382313) is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, let's assume an importer is bringing 'Tall oil fatty acids' into the United States, where the MFN duty rate is 2.90%. If the declared customs value of the shipment is $50,000 USD, the duty calculation would be: Duty Amount = Customs Value × Duty Rate. Duty Amount = $50,000 × 2.90% (or 0.029). Duty Amount = $1,450 USD. In some cases, duties might also be based on weight or volume (specific duty), or a combination (compound duty), but for HS 382313 in many major markets, it is ad valorem. Always confirm the exact duty calculation basis with the importing country's tariff schedule.