Product classification

HS code for Tall oil fatty acids: 3823.13

Industrial monocarboxylic fatty acids, acid oils from refining, tall oil fatty acids.

Classification of tall oil fatty acids under HS 3823.13

Tall oil fatty acids (TOFA) are classified under HS code 3823.13. This heading covers industrial monocarboxylic fatty acids and acid oils from refining. While tall oil itself is in 3803.00, the specific fatty acids derived from the fractional distillation of tall oil are moved to heading 3823. To qualify for 3823.13, the product must consist of a mixture of fatty acids where the fatty acid content is predominant, typically resulting from the separation of rosin (resin acids) from distilled tall oil. According to the Explanatory Notes, tall oil fatty acids containing by weight less than 90% of fatty acids (calculated on the weight of the dry product) are classified here. If the product is a chemically defined single fatty acid with a purity of 90% or higher, it might be classified in Chapter 29; however, most industrial-grade TOFA products are mixtures of oleic, linoleic, and other acids, thus remaining in 3823.13.

Covers
  • Industrial tall oil fatty acids
  • TOFA with low resin acid content (typically <2%)
  • TOFA with medium resin acid content (2% to 10%)
  • Fractionated tall oil fatty acids
Also under 3823.13
  • Kraton TOFA
  • Forchem TOFA
  • Georgia-Pacific TOFA
  • Respol Resins TOFA
  • DRT TOFA

Codes often confused with 3823.13

Common mistake. The most frequent misclassification is with HS code 3803.00 (tall oil). The distinction is based on the degree of refining and the concentration of fatty acids versus resin acids. Another common error is using 2915.70 or 2916.15 for pure fatty acids. However, because TOFA is an industrial mixture, Chapter 29 is usually incorrect. It may also be confused with 3823.19 (other industrial fatty acids) if the source is not clearly identified as tall oil.

3803.00Chemical products; tall oil, whether or not refined2915.70Acids; saturated acyclic monocarboxylic acids; palmitic acid, stearic acid, their salts and esters2916.15Acids; unsaturated acyclic monocarboxylic acids; oleic, linoleic or linolenic acids, their salts and esters3823.19Industrial monocarboxylic fatty acids; acid oils from refining; (other than stearic acid, oleic acid or tall oil fatty acids)

Top exporters and importers of HS 382313 (the code used for tall oil fatty acids), 2025

In 2025, the largest exporter of HS 382313 (the code used for tall oil fatty acids) in UN Comtrade data was Sweden, with 28% of world exports; the largest importer in UN Comtrade data was the Netherlands, with 14% 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 382313, not only tall oil fatty acids.

Top exporters 2025 · share of world exports

  1. 1 Sweden $64M
  2. 2 Netherlands $59M
  3. 3 United States $53M

World total: $227M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Netherlands $47M
  2. 2 Sweden $34M
  3. 3 Saudi Arabia $20M

World total: $344M 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 code for tall oil fatty acids

Brazil classifies tall oil fatty acids under NCM 3823.13.00: HS 3823.13 with 00 added.

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

EU Regulatory Requirements

This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.

Questions about tall oil fatty acids

What is the HS code for Tall oil fatty acids?

The HS code for Tall oil fatty acids is 382313 (Industrial monocarboxylic fatty acids, acid oils from refining; tall oil fatty acids). The HS code for tall oil fatty acids is 3823.13.

How do I classify Tall oil fatty acids for customs?

Tall oil fatty acids is classified under HS code 382313 — Industrial monocarboxylic fatty acids, acid oils from refining; tall oil fatty acids. This is a 6-digit subheading level code.

What is the difference between HS 3803.00 and 3823.13?

HS 3803.00 covers the whole tall oil (crude or refined), while 3823.13 covers the specific fatty acid fraction obtained after removing most of the resin acids (rosin).

Which countries are the top exporters of tall oil fatty acids (HS 382313)?

In 2025, the top exporters of HS 382313 (the code used for tall oil fatty acids) in UN Comtrade data were Sweden ($64M, 28% of world exports), the Netherlands ($59M) and the United States ($53M). World exports came to about $227M, 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 tall oil fatty acids (HS 382313)?

In 2025, the top importers of HS 382313 (the code used for tall oil fatty acids) in UN Comtrade data were the Netherlands ($47M, 14% of world imports), Sweden ($34M) and Saudi Arabia ($20M). World imports came to about $344M, 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 Tall oil fatty acids the same in all countries?

The base HS code 382313 for Tall oil fatty acids 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 tall oil fatty acids in Brazil?

In Brazil, tall oil fatty acids (HS 382313) is classified under NCM 3823.13.00.