38030000
MISCELLANEOUS CHEMICAL PRODUCTS
Tall oil, whether or not refined
Subcodes (2)
Tariff classification and scope of CN code 380300
CN code 380300 covers tall oil classified under Chapter 38 of the Combined Nomenclature. Classification is based on chemical composition, commercial form, and intended use. Notes to Chapter 38 specify the scope of individual subheadings. Customs clearance requires proper product identification based on technical documentation, analytical certificates, and commercial specifications. Import of such products into the EU requires compliance with tariff and non-tariff requirements under EU regulations. Potential trade policy measures such as anti-dumping duties or tariff quotas that may affect import costs should also be considered.
EU import regulatory requirements
Import of goods under CN code 380300 into the EU is subject to the REACH Regulation (EC No 1907/2006) and CLP Regulation (EC No 1272/2008). The importer must ensure ECHA registration of each substance. A Safety Data Sheet (SDS) compliant with Regulation (EU) 2020/878 is required. These products may also be subject to specific regulations for miscellaneous chemical products of Chapter 38. CLP labelling must include hazard pictograms, signal words, H and P statements. Transport is subject to ADR/RID regulations. These substances are not subject to CBAM. Storage must comply with environmental and occupational health and safety requirements.
Trade aspects and customs documentation
Customs declarations for imports under CN code 380300 should include full specification, CAS numbers, commercial form, and intended use. Importers may benefit from tariff preferences under EU trade agreements or the GSP system. Rate verification in the TARIC database is recommended before each transaction. Export may require verification under the Dual-Use Export Control Regulation (EU) 2021/821. Quality control should include chemical composition testing, specification compliance, and safety requirements verification.
Industrial applications and trade of tall oil
Tall oil classified under CN code 3803 00 is a by-product of the kraft pulping process used in paper manufacturing. It serves as a key raw material in adhesives, coatings, inks, mining flotation agents and biofuel production. EU importers must ensure REACH compliance for chemical registration and provide Safety Data Sheets (SDS) at customs clearance. The TARIC database provides binding duty rates, while BTI rulings offer advance classification certainty for regular shipments.
Frequently asked questions
What are the main applications of products under CN code 380300?
Tall oil are used primarily in the coatings, adhesives, and chemical production. Specific use depends on the composition and commercial form. Tariff classification is not dependent on end use but on objective product characteristics at the time of customs clearance.
Does import of these products require special permits?
Generally, import does not require separate import permits beyond standard REACH and CLP obligations. For SVHC substances or those subject to REACH authorisation, additional permits may be required. Substance status should be verified in the ECHA database.
How to verify correct classification under code 380300?
Classification can be confirmed by obtaining a Binding Tariff Information (BTI) from the customs authority. A BTI is valid for 3 years and binds customs authorities in all EU Member States. Consulting a customs agency or tariff advisor is also recommended.
What is the EU customs duty on tall oil CN 3803 00?
The EU erga omnes duty rate for tall oil CN 3803 00 is 0%. Import VAT applies at the national rate of the destination member state. Importers should verify REACH registration status and provide SDS documentation during customs clearance.
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