HS code · 6-digit subheading
HS Code 3803.00 – Chemical products; tall oil, whether or not refined
HS code 3803.00 is the 6-digit subheading for chemical products, tall oil, whether or not refined. It is used for crude tall oil, refined tall oil, distilled tall oil, tall oil fatty acids and tall oil rosin.
What HS 3803.00 covers
Tall oil, whether crude or refined, is a vital bio-based chemical product derived as a by-product of the kraft process of wood pulp manufacturing. It's a complex mixture primarily composed of fatty acids, resin acids, and unsaponifiable matter, making it a versatile and renewable feedstock. In international trade, tall oil is highly sought after by chemical manufacturers for its use in producing a wide array of products, including soaps, detergents, lubricants, paints, coatings, adhesives, and even as a component in biofuels. Countries with robust pulp and paper industries, particularly those processing coniferous wood, are major exporters. Importers are diverse industrial nations that utilize tall oil for further chemical processing. Its value is underscored by its renewable nature and broad applicability across various industrial sectors.
- Covers
- Crude tall oil
- Refined tall oil
- Distilled tall oil
- Tall oil fatty acids
- Tall oil rosin
- Tall oil pitch
- CTO (Crude Tall Oil)
- Examples
- Kraton (formerly Arizona Chemical)
- Forchem
- Georgia-Pacific Chemicals
- Ingevity
- Pine Chemical Group
Codes often confused with 3803.00
Common mistake. Tall oil is distinct from other wood pulp by-products like lignin sulphonates (380400) and turpentine oils (3805xx), which are also derived from wood processing but have different chemical compositions and uses.
Top exporters and importers of HS code 380300, 2025
In 2025, the largest exporter of HS code 380300 in UN Comtrade data was the United States, with 63% of world exports; the largest importer in UN Comtrade data was Finland, with 48% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 United States $264M 63% of world exports
- 2 Finland $56M 14% of world exports
- 3 Sweden $26M 6.3% of world exports
World total: $416M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Finland $185M 48% of world imports
- 2 France $39M 10% of world imports
- 3 Japan $32M 8.1% of world imports
World total: $388M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for 3803.00 2
Brazil splits HS 3803.00 into 2 NCM codes, Mercosur's 8-digit tariff lines.
All Brazil NCM codes in heading 38.03 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 3803.00
What is HS code 380300?
HS code 380300 is a 6-digit subheading in the Harmonized System that covers: Chemical products; tall oil, whether or not refined. Tall oil, whether crude or refined, is a vital bio-based chemical product derived as a by-product of the kraft process of wood pulp manufacturing. It's a complex mixture primarily composed of fatty acids, resin acids, and unsaponifiable matter, making it a versatile and renewable feedstock. In international trade, tall oil is highly sought after by chemical manufacturers for its use in producing a wide array of products, including soaps, detergents, lubricants, paints, coatings, adhesives, and even as a component in biofuels. Countries with robust pulp and paper industries, particularly those processing coniferous wood, are major exporters. Importers are diverse industrial nations that utilize tall oil for further chemical processing. Its value is underscored by its renewable nature and broad applicability across various industrial sectors.
What products fall under HS code 380300?
Crude tall oil, Refined tall oil, Distilled tall oil, Tall oil fatty acids, Tall oil rosin, Tall oil pitch, CTO (Crude Tall Oil)
What are common misclassifications for HS code 380300?
Tall oil is distinct from other wood pulp by-products like lignin sulphonates (380400) and turpentine oils (3805xx), which are also derived from wood processing but have different chemical compositions and uses.
Which countries are the top exporters of goods under HS code 380300?
In 2025, the top exporters of HS code 380300 in UN Comtrade data were the United States ($264M, 63% of world exports), Finland ($56M) and Sweden ($26M). World exports came to about $416M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 380300?
In 2025, the top importers of HS code 380300 in UN Comtrade data were Finland ($185M, 48% of world imports), France ($39M) and Japan ($32M). World imports came to about $388M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 380300 structured?
HS code 380300 is a 6-digit subheading under the Harmonized System. The first 2 digits (38) identify the chapter, digits 3-4 (03) identify the heading, and digits 5-6 (00) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 380300?
Brazil splits HS code 380300 into 2 NCM codes: 3803.00.10 (Crude tall oil), 3803.00.90 (Tall oil other than crude). The first 6 digits of each match the HS code.