Product classification
HS code for Tall oil: 3803.00
Chemical products, tall oil, whether or not refined.
Classification of tall oil under HS 3803.00
Tall oil is classified under HS code 3803.00, which specifically covers tall oil, whether or not refined. Tall oil is a major byproduct of the Kraft process of wood pulp manufacture. When coniferous wood is digested with a mixture of sodium hydroxide and sodium sulfide, the resin acids and fatty acids are saponified into soaps. These soaps are skimmed off and acidified to produce crude tall oil (CTO). The HS code 3803.00 is a "single dash" level heading that encompasses the product in its crude state as well as after various refining processes, such as distillation or treatment with sulfuric acid. The classification remains here as long as the product retains the character of "tall oil" and has not been separated into its constituent parts to the extent that it qualifies as a specific fatty acid or resin acid under other headings. This code is essential for the global trade of naval stores and chemical intermediates used in the production of adhesives, rubbers, and lubricants.
- Covers
- Crude tall oil (CTO)
- Refined tall oil
- Distilled tall oil (DTO) containing more than 10% resin acids
- Acidified tall oil soap skimmings
- Depitched tall oil
- Also under 3803.00
- Kraton (formerly Arizona Chemical)
- Forchem
- Georgia-Pacific Chemicals
- Ingevity
- Pine Chemical Group
Codes often confused with 3803.00
Common mistake. Tall oil is most commonly misclassified under HS code 3823.13, which is reserved for tall oil fatty acids (TOFA). The primary difference is the resin acid content; if the product has been processed to isolate fatty acids (typically containing less than 10% resin acids), it moves to 3823.13. It is also sometimes confused with 3806.10 (rosin) if the resin acid content is extremely high, or 1518.00 if it has been chemically modified by heat or oxygen (blown oils).
Top exporters and importers of HS 380300 (the code used for tall oil), 2025
In 2025, the largest exporter of HS 380300 (the code used for 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 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 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 tall oil
What is the HS code for Tall oil?
The HS code for Tall oil is 380300 (Chemical products; tall oil, whether or not refined). The HS code for tall oil, whether crude or refined, is 3803.00.
How do I classify Tall oil for customs?
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 always classified under 3803.00?
Not necessarily. If the distillation process results in a product that is predominantly fatty acids (less than 10% resin acids), it is classified under 3823.13. If it is predominantly resin acids, it may be classified under 3806.10.
Which countries are the top exporters of tall oil (HS 380300)?
In 2025, the top exporters of HS 380300 (the code used for 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 tall oil (HS 380300)?
In 2025, the top importers of HS 380300 (the code used for 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 Tall oil the same in all countries?
The base HS code 380300 for 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 tall oil in Brazil?
Brazil splits HS 380300 into 2 NCM codes, so the right one for tall oil depends on the product's details: 3803.00.10 (Crude tall oil), 3803.00.90 (Tall oil other than crude).