Product classification
HS code for Refined tall oil: 3803.00
Chemical products, tall oil, whether or not refined.
Classification of refined tall oil under HS 3803.00
Refined tall oil is classified under HS code 3803.00. This code is unique because it covers tall oil regardless of whether it is in its crude or refined state. Tall oil, also known as liquid rosin, is a byproduct of the Kraft process used in wood pulp manufacture. During the pulping of coniferous trees, fatty acids and rosin acids are saponified into soluble soaps. These soaps are skimmed off and acidified to produce crude tall oil. Refined tall oil is obtained through the fractional distillation of crude tall oil to separate various components or to improve its purity and color. The classification under 3803.00 is straightforward because the heading specifically names the product. However, the degree of refinement is important for trade statistics and regulatory compliance. If the tall oil is further processed into specific isolated fatty acids with a purity of 90% or more, it may be classified elsewhere, but standard refined tall oil mixtures remain here. The chemical complexity of tall oil, containing a mix of resin acids (like abietic acid) and fatty acids (like oleic and linoleic acid), justifies its placement in Chapter 38 for miscellaneous chemical products rather than Chapter 15 for vegetable oils. The classification is governed by GRI 1, which states that classification is determined by the terms of the headings. Since 3803 specifically mentions tall oil, whether or not refined, it takes precedence over more general chemical or oil headings. Refined tall oil is used extensively in the production of adhesives, rubbers, and lubricants, and its classification ensures it is treated as an industrial chemical rather than a food-grade oil.
- Covers
- Refined tall oil (distilled)
- Crude tall oil
- Depitched tall oil
- Tall oil with reduced rosin acid content
- Acidulated tall oil soap
- Also under 3803.00
- Kraton (formerly Arizona Chemical)
- Forchem
- Georgia-Pacific Chemicals
- Ingevity
- Pine Chemical Group
Codes often confused with 3803.00
Common mistake. Refined tall oil is often confused with tall oil fatty acids (TOFA) classified under 3823.13, which requires a fatty acid content of 90% or more. It may also be misclassified under 3806.10 (rosin) if the resin acid content is the primary focus. Furthermore, it should not be confused with fixed vegetable oils under heading 1515, as tall oil is a chemical byproduct of wood pulp rather than a direct agricultural oil extraction.
Top exporters and importers of HS 380300 (the code used for refined tall oil), 2025
In 2025, the largest exporter of HS 380300 (the code used for refined tall oil) 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.
Figures cover everything classified under HS 380300, not only refined tall oil.
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 refined tall oil
Brazil splits HS 3803.00 into 2 NCM codes. Pick the one that matches your product:
- 3803.00.10Crude tall oil
- 3803.00.90Tall oil other than crude
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about refined tall oil
What is the HS code for Refined tall oil?
The HS code for Refined tall oil is 380300 (Chemical products; tall oil, whether or not refined). The HS code for refined tall oil is 3803.00, which covers tall oil whether or not refined.
How do I classify Refined tall oil for customs?
Refined tall oil is classified under HS code 380300 — Chemical products; tall oil, whether or not refined. This is a 6-digit subheading level code.
Is distilled tall oil classified differently?
No, distilled tall oil remains under HS code 3803.00, as the heading explicitly includes refined versions of the oil.
Which countries are the top exporters of refined tall oil (HS 380300)?
In 2025, the top exporters of HS 380300 (the code used for refined tall oil) 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 refined tall oil (HS 380300)?
In 2025, the top importers of HS 380300 (the code used for refined tall oil) 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.
Is the HS code for Refined tall oil the same in all countries?
The base HS code 380300 for Refined tall oil is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for refined tall oil in Brazil?
Brazil splits HS 380300 into 2 NCM codes, so the right one for refined tall oil depends on the product's details: 3803.00.10 (Crude tall oil), 3803.00.90 (Tall oil other than crude).