# European Union tariff lines under HS 3805.10

> The European Union tariff splits HS 3805.10 (gum, wood or sulphate turpentine oils) into 3 national lines: 3805 10 10 00 (gum turpentine), 3805 10 30 00 (wood turpentine) and 3805 10 90 00 (sulphate turpentine). The general (MFN) duty differs by line: 4% on 3805 10 10 00, 3.7% on 3805 10 30 00 and 3.2% on 3805 10 90 00.

Source: https://border.bot/countries/european-union/hs-codes/380510
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 38](https://border.bot/countries/european-union/hs-codes/38) / [3805.10](https://border.bot/countries/european-union/hs-codes/380510)

## Key facts

- HS subheading: [3805.10](https://border.bot/hs-codes/380510)
- National lines: 3
- Import VAT/GST in the European Union: VAT 21%
- De minimis in the European Union: Flat €3 duty up to €150; tax always charged
- Tariff: [European Union](https://border.bot/countries/european-union)
- Chapter: 38: Miscellaneous chemical products

## European Union lines under 3805.10

The European Union tariff splits HS 3805.10 (gum, wood or sulphate turpentine oils) into 3 national lines: 3805 10 10 00 (gum turpentine), 3805 10 30 00 (wood turpentine) and 3805 10 90 00 (sulphate turpentine).

The general (MFN) duty differs by line: 4% on 3805 10 10 00, 3.7% on 3805 10 30 00 and 3.2% on 3805 10 90 00.

- [3805 10 10 00](https://border.bot/countries/european-union/hs-codes/3805101000) Gum, wood or sulphate turpentine oils, Gum turpentine. Duty (MFN): 4%
- [3805 10 30 00](https://border.bot/countries/european-union/hs-codes/3805103000) Gum, wood or sulphate turpentine oils, Wood turpentine. Duty (MFN): 3.7%
- [3805 10 90 00](https://border.bot/countries/european-union/hs-codes/3805109000) Gum, wood or sulphate turpentine oils, Sulphate turpentine. Duty (MFN): 3.2%

## Import VAT and de minimis in the European Union

The European Union charges VAT on imports at a standard rate of 21%.

From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.

## In other countries

National tariff lines under 3805.10 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/380510): 1 line, used by 1 other country
- [The Harmonized System text for 3805.10](https://border.bot/hs-codes/380510)

- Previous subheading: [3804.00](https://border.bot/countries/european-union/hs-codes/380400) Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803
- Next subheading: [3805.90](https://border.bot/countries/european-union/hs-codes/380590) Other

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 3805.10?

The European Union tariff splits HS 3805.10 (gum, wood or sulphate turpentine oils) into 3 national lines: 3805 10 10 00 (gum turpentine), 3805 10 30 00 (wood turpentine) and 3805 10 90 00 (sulphate turpentine).

### What is the duty on HS 3805.10 in the European Union?

The general (MFN) duty differs by line: 4% on 3805 10 10 00, 3.7% on 3805 10 30 00 and 3.2% on 3805 10 90 00.

## Sources and updates

The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.

The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/380510.json