Hierarchy

06Section VI — PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

3800000000MISCELLANEOUS CHEMICAL PRODUCTS

3806000000Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums

3806100000Rosin and resin acids

3806200000Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts

3806300000Ester gums 3806900000Other

Duties & Measures

Third Country Duty4.200 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

4.200 %

Preferential rates(60)

+50

Preferential rates - 60 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-4.2 pp	-4.2 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-4.2 pp	-4.2 pp	—	2
CARIFORUM1033 0.000 %-4.2 ppEU-CARIFORUM EPA	-4.2 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-4.2 ppESA Interim EPA	-4.2 pp	ESA Interim EPA
SADC EPA1035 0.000 %-4.2 ppSADC EPA	-4.2 pp	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-4.2 pp	-4.2 pp	—
GSP-EBA2005 0.000 %-4.2 ppEverything But Arms	-4.2 pp	Everything But Arms
European Economic Area2012 0.000 %-4.2 ppEEA Agreement	-4.2 pp	EEA Agreement	1

Low-value consignment customs duty(2)

inherited from 3800000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Suspension -ships, vessels & drilling platforms(1)

ERGA OMNES

0.000 %1Regulation 2658/872016-07-01

1 certificate(s) required

C990Other certificates

End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Measure not applicable

EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.

TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels. 2. Customs duties shall be suspended in respect of: (a) goods intended for incorporation in drilling or production platforms: (1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or (2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms. (b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

Import control(2)

inherited from 3800000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Import control -REACH(1)

ERGA OMNES

Regulation 1907/062023-02-10

3 certificate(s) required

Y106Particular provisions

Compliance with the REACH restrictions defined in Column 2 of Annex XVII of Regulation (EC) No 1907/2006

Y110Particular provisions

Exemption from REACH restrictions by virtue of Article 67(1) and 67(2) of Regulation (EC) No 1907/2006

Y113Particular provisions

Substance/mixture not subjected to the provisions of Regulation (EC) No 1907/2006 (Annex XVII)

Import/export not allowed after control

CD730A substance for which Annex XVII contains a restriction shall not be imported unless it complies with the conditions of that restriction. This shall not apply to the manufacture, placing on the market or use of a substance in scientific research and development. Annex XVII shall specify if the restriction shall not apply to product and process orientated research and development, as well as the maximum quantity exempted. The restrictions shall not apply to the use of substances in cosmetic products, as defined by Regulation (EC) No 1223/2009 of the European Parliament and of the Council of 30 November 2009 on cosmetic products (repealing the Directive 76/768/EEC), with regard to restrictions addressing the risks to human health within the scope of that regulation. (Article 67 points 1 and 2 of Regulation (EC) No 1907/2006).

CHM00009REACH - Annex XVII - Entry 9

CHM00023REACH - Annex XVII - Entry 23

Start date: 1972-01-01

Description & Classification

Common misclassifications

3806300000: The product is described as an ester gum.
3806900000: The product does not fall within the expressly named salts.

Classification tips

The product is a salt of rosin, resin acids or their derivatives.
The product is a salt of rosin, resin acids or their derivatives, but not a salt of rosin adducts.

Sample products

Regulatory notes

NENC38062000

Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts See the HS Explanatory Note to heading 3806 , part (B).

NENC3806Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums

Chapter note

Non-preferential origin

tariff_shift

Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.

CTSH

tariff_shift

Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.

CTSH

Residual rule

Where the country of origin cannot be determined by application of the primar y rules and the other

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts (3806200000)?

The third country duty (erga omnes) for Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts is 4.200 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts (3806200000)?

Yes, 57 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts (3806200000)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 3806200000?

TARIC code 3806200000 (Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts) covers the following products: Salts of rosin, for industrial use, Salts of resin acids, other than salts of rosin adducts.

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Hierarchy

06Section VI — PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

3800000000MISCELLANEOUS CHEMICAL PRODUCTS

3806000000Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums

3806100000Rosin and resin acids

3806200000Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts

3806300000Ester gums 3806900000Other

Duties & Measures

Third Country Duty4.200 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

4.200 %

Preferential rates(60)

+50

Preferential rates - 60 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-4.2 pp	-4.2 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-4.2 pp	-4.2 pp	—	2
CARIFORUM1033 0.000 %-4.2 ppEU-CARIFORUM EPA	-4.2 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-4.2 ppESA Interim EPA	-4.2 pp	ESA Interim EPA
SADC EPA1035 0.000 %-4.2 ppSADC EPA	-4.2 pp	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-4.2 pp	-4.2 pp	—
GSP-EBA2005 0.000 %-4.2 ppEverything But Arms	-4.2 pp	Everything But Arms
European Economic Area2012 0.000 %-4.2 ppEEA Agreement	-4.2 pp	EEA Agreement	1

Low-value consignment customs duty(2)

inherited from 3800000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Suspension -ships, vessels & drilling platforms(1)

ERGA OMNES

0.000 %1Regulation 2658/872016-07-01

1 certificate(s) required

C990Other certificates

End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Measure not applicable

Import control(2)

inherited from 3800000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Import control -REACH(1)

ERGA OMNES

Regulation 1907/062023-02-10

3 certificate(s) required

Y106Particular provisions

Compliance with the REACH restrictions defined in Column 2 of Annex XVII of Regulation (EC) No 1907/2006

Y110Particular provisions

Exemption from REACH restrictions by virtue of Article 67(1) and 67(2) of Regulation (EC) No 1907/2006

Y113Particular provisions

Substance/mixture not subjected to the provisions of Regulation (EC) No 1907/2006 (Annex XVII)

Import/export not allowed after control

CHM00009REACH - Annex XVII - Entry 9

CHM00023REACH - Annex XVII - Entry 23

Start date: 1972-01-01

Trade Statistics

Description & Classification

Common misclassifications

3806300000: The product is described as an ester gum.
3806900000: The product does not fall within the expressly named salts.

Classification tips

The product is a salt of rosin, resin acids or their derivatives.
The product is a salt of rosin, resin acids or their derivatives, but not a salt of rosin adducts.

Sample products

Regulatory notes

NENC38062000

Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts See the HS Explanatory Note to heading 3806 , part (B).

NENC3806Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums

Chapter note

Non-preferential origin

tariff_shift

Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.

CTSH

tariff_shift

Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.

CTSH

Residual rule

Where the country of origin cannot be determined by application of the primar y rules and the other

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts (3806200000)?

Are there tariff preferences for Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts (3806200000)?

Yes, 57 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts (3806200000)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 3806200000?

Help

Need help?

Ask a question about this code or find a tariff classification expert.

1. This chapter does not cover: (a) separate chemically defined elements or compounds with the exception of the following: artificial graphite (heading 3801); insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products put up as described in heading 3808; products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 3813); certified reference materials specified in Note 2 below; products specified in Note 3(a) or 3(c) below; (b) mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading 2106); (c) slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3(a) or 3(b) to Chapter 26 (heading 2620); (d) medicaments (heading 3003 or 3004); or (e) spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 2620), spent catalysts of a kind used principally for the recovery of precious metal (heading 7112) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV). 2. (A) For the purposes of heading 3822, the expression 'certified reference materials' means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value, and which are suitable for analytical, calibrating or referencing purposes. 3. Heading 3824 includes the following goods which are not to be classified in any other heading of the Nomenclature: (a) cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of alkali or alkaline-earth metal halides; (b) fusel oils; Dippel's oil; (c) ink removers put up in packings for retail sale; (d) stencil correctors, other correcting fluids and correction tapes (other than those of heading 9612), put up in packings for retail sale; (e) ceramic firing testers, fusible.

Section noteNotes to Section VI — Products of the chemical or allied industries

1. (A) Products (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of the Nomenclature. (B) Subject to paragraph (A) above, products answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this Section. 2. Subject to Note 1 above, products classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the Nomenclature. 3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) having regard to the manner in which they are put up, clearly identifiable as being intended for use together without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

What are the non-preferential origin rules for Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts (3806200000)?

Non-preferential origin rules for Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts are defined in Annex 22-01 of the UCC Delegated Act. These rules determine the country of origin for MFN duty rates, trade policy measures, and origin marking.

Trade Statistics

Imports

€0

Exports

€0

Balance

+€0

Import €/kg

€6.13/kg

Export €/kg

€4.01/kg

Market concentration (HHI)

3,772

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇦🇷 Argentina	€1.8M	307Kt	€5.95/kg	44.6%
2	🇺🇸 United States	€1.7M	300Kt	€5.62/kg	41.2%
3	🇦🇺 Australia	€309K	1Kt	€264.65/kg	7.6%
4	🇨🇳 China	€207K	51Kt	€4.07/kg	5.1%
5	🇹🇼 Taiwan	€52K	10Kt	€5.21/kg	1.3%
6	🇬🇧 United Kingdom	€13K	1Kt	€12.01/kg	0.3%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇮🇳 India	€16.2M	4.1Mt	€3.98/kg	34.1%
2	🇽🇸 XS	€10.7M	5.3Mt	€2.00/kg	22.4%
3	🇧🇷 Brazil	€9.9M	770Kt	€12.88/kg	20.8%
4	🇨🇳 China	€5.9M	679Kt	€8.61/kg	12.3%
5	🇺🇸 United States	€4.9M	1.2Mt	€4.23/kg	10.3%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

Exports

€0

Balance

+€0

Import €/kg

€6.13/kg

Export €/kg

€4.01/kg

Market concentration (HHI)

3,772

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇦🇷 Argentina	€1.8M	307Kt	€5.95/kg	44.6%
2	🇺🇸 United States	€1.7M	300Kt	€5.62/kg	41.2%
3	🇦🇺 Australia	€309K	1Kt	€264.65/kg	7.6%
4	🇨🇳 China	€207K	51Kt	€4.07/kg	5.1%
5	🇹🇼 Taiwan	€52K	10Kt	€5.21/kg	1.3%
6	🇬🇧 United Kingdom	€13K	1Kt	€12.01/kg	0.3%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇮🇳 India	€16.2M	4.1Mt	€3.98/kg	34.1%
2	🇽🇸 XS	€10.7M	5.3Mt	€2.00/kg	22.4%
3	🇧🇷 Brazil	€9.9M	770Kt	€12.88/kg	20.8%
4	🇨🇳 China	€5.9M	679Kt	€8.61/kg	12.3%
5	🇺🇸 United States	€4.9M	1.2Mt	€4.23/kg	10.3%

EU Member States

EU ImportersEU Exporters

View full analysis