HS code · 4-digit heading
HS Code 38.26 – Biodiesel and mixtures thereof; not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals
What HS 38.26 covers
Heading 3826 is specifically designated for biodiesel and mixtures thereof, with a critical defining criterion: they must not contain or contain less than 70% by weight of petroleum oils or oils obtained from bituminous minerals. This heading provides a distinct classification for renewable, alternative fuels derived from biomass, such as vegetable oils or animal fats, which have been chemically modified (transesterified) into fatty acid methyl esters (FAME) or other alkyl esters. It encompasses pure biodiesel (B100) as well as blends that predominantly consist of biodiesel, playing a pivotal role in the global shift towards sustainable energy and reduced carbon emissions. The 'less than 70% petroleum oil' threshold is crucial for distinguishing these products from conventional petroleum diesel (classified under 2710) or other fuel mixtures. For trade compliance, accurate determination of the petroleum content is paramount, as it directly impacts classification, applicable duties, and eligibility for environmental incentives or mandates. This heading underscores the increasing importance of bio-based fuels in global energy policy and reflects the evolving landscape of fuel production within Section VI, particularly Chapter 38's role in accommodating miscellaneous chemical products with significant industrial and environmental impact.
- Covers
- Pure biodiesel (FAME)
- B100 biodiesel (100% pure)
- B20 biodiesel blend (20% biodiesel, 80% petroleum diesel)
- B50 biodiesel blend (50% biodiesel, 50% petroleum diesel)
- Vegetable oil-derived biodiesel
- Animal fat-derived biodiesel
- Waste cooking oil-derived biodiesel
- Algal oil-derived biodiesel
- Hydrotreated vegetable oil (HVO) not meeting petroleum content
- Fatty acid methyl esters (FAME) for fuel
- Ethyl esters for fuel
- Mixtures of biodiesel with less than 70% petroleum diesel
- Biodiesel for heating oil
- Biodiesel for power generation
- Methyl esters of soybean oil for fuel
- Methyl esters of palm oil for fuel
- Methyl esters of rapeseed oil for fuel
- Biodiesel fuel additives (predominantly biodiesel)
- Synthetic biodiesel (from biomass via gasification)
- Biodiesel for marine fuel
- Industrial biodiesel blends.
- Examples
An Indonesian producer exports millions of tons of palm oil-derived biodiesel (B100) to the European Union, where it is blended with conventional diesel to meet renewable energy targets, typically shipped in large tanker vessels across the Indian Ocean and through the Suez Canal. A US company imports waste cooking oil-derived biodiesel from Canada to supply local trucking fleets and transit authorities on the East Coast, transported by rail and pipeline. Furthermore, a Brazilian company exports soybean oil-based biodiesel to Japan, driven by Japan's efforts to diversify energy sources and reduce carbon emissions, usually via ocean bulk carriers. A German refinery imports a specific blend of biodiesel from Argentina for domestic distribution as an automotive fuel, transported by large tankers across the Atlantic. Finally, a Malaysian firm exports a specialized blend of biodiesel to Australia for use in agricultural machinery, utilizing container ships.
Subheadings under 38.26 1
Codes often confused with 38.26
Common mistake. The most common misclassification involves confusing biodiesel with conventional petroleum diesel (2710) when the petroleum oil content is 70% or more, or if the product is purely petroleum-based. Another error is classifying pure vegetable oils (Chapter 15) as biodiesel; for 3826, the oils must have undergone esterification to become fuel. Incorrectly calculating or declaring the percentage of petroleum oil in a blend is a significant issue, as it directly affects the classification and often, the applicable duties and environmental regulations. Traders must provide clear documentation of the chemical composition and the percentage by weight of petroleum oils to ensure correct classification and compliance with national fuel standards.
Top exporters and importers of HS code 3826, 2025
In 2025, the largest exporter of HS code 3826 in UN Comtrade data was the Netherlands, with 30% of world exports; the largest importer in UN Comtrade data was the Netherlands, with 26% 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 Netherlands $6.6B 30% of world exports
- 2 Germany $3.9B 18% of world exports
- 3 Belgium $2.2B 10% of world exports
World total: $21.9B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Netherlands $5.3B 26% of world imports
- 2 France $2.9B 14% of world imports
- 3 Germany $2.6B 13% of world imports
World total: $20.5B 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.
Questions about HS 38.26
What is HS code 3826?
HS code 3826 is a 4-digit heading in the Harmonized System that covers: Biodiesel and mixtures thereof; not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals. Heading 3826 is specifically designated for biodiesel and mixtures thereof, with a critical defining criterion: they must not contain or contain less than 70% by weight of petroleum oils or oils obtained from bituminous minerals. This heading provides a distinct classification for renewable, alternative fuels derived from biomass, such as vegetable oils or animal fats, which have been chemically modified (transesterified) into fatty acid methyl esters (FAME) or other alkyl esters. It encompasses pure biodiesel (B100) as well as blends that predominantly consist of biodiesel, playing a pivotal role in the global shift towards sustainable energy and reduced carbon emissions. The 'less than 70% petroleum oil' threshold is crucial for distinguishing these products from conventional petroleum diesel (classified under 2710) or other fuel mixtures. For trade compliance, accurate determination of the petroleum content is paramount, as it directly impacts classification, applicable duties, and eligibility for environmental incentives or mandates. This heading underscores the increasing importance of bio-based fuels in global energy policy and reflects the evolving landscape of fuel production within Section VI, particularly Chapter 38's role in accommodating miscellaneous chemical products with significant industrial and environmental impact.
What products fall under HS code 3826?
Pure biodiesel (FAME), B100 biodiesel (100% pure), B20 biodiesel blend (20% biodiesel, 80% petroleum diesel), B50 biodiesel blend (50% biodiesel, 50% petroleum diesel), vegetable oil-derived biodiesel, animal fat-derived biodiesel, waste cooking oil-derived biodiesel, algal oil-derived biodiesel, hydrotreated vegetable oil (HVO) not meeting petroleum content, fatty acid methyl esters (FAME) for fuel, ethyl esters for fuel, mixtures of biodiesel with less than 70% petroleum diesel, biodiesel for heating oil, biodiesel for power generation, methyl esters of soybean oil for fuel, methyl esters of palm oil for fuel, methyl esters of rapeseed oil for fuel, biodiesel fuel additives (predominantly biodiesel), synthetic biodiesel (from biomass via gasification), biodiesel for marine fuel, industrial biodiesel blends.
What are common misclassifications for HS code 3826?
The most common misclassification involves confusing biodiesel with conventional petroleum diesel (2710) when the petroleum oil content is 70% or more, or if the product is purely petroleum-based. Another error is classifying pure vegetable oils (Chapter 15) as biodiesel; for 3826, the oils must have undergone esterification to become fuel. Incorrectly calculating or declaring the percentage of petroleum oil in a blend is a significant issue, as it directly affects the classification and often, the applicable duties and environmental regulations. Traders must provide clear documentation of the chemical composition and the percentage by weight of petroleum oils to ensure correct classification and compliance with national fuel standards.
Which countries are the top exporters of goods under HS code 3826?
In 2025, the top exporters of HS code 3826 in UN Comtrade data were the Netherlands ($6.6B, 30% of world exports), Germany ($3.9B) and Belgium ($2.2B). World exports came to about $21.9B, 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 3826?
In 2025, the top importers of HS code 3826 in UN Comtrade data were the Netherlands ($5.3B, 26% of world imports), France ($2.9B) and Germany ($2.6B). World imports came to about $20.5B, 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 3826 structured?
HS code 3826 is a 4-digit heading under Chapter 38 of the Harmonized System. The first 2 digits (38) identify the chapter, and digits 3-4 (26) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.