Key facts
- HS subheading
- 3826.00
- Duty (MFN)
- 6.5%
- National lines
- 10
- 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
- Chapter
- 38: Miscellaneous chemical products
Summary
The European Union tariff splits HS 3826.00 (biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals) into 10 national lines: 3826 00 10 20 (consigned from Canada), 3826 00 10 29 (other), 3826 00 10 50 (consigned from Canada), 3826 00 10 59 (other) and 6 others. The general (MFN) duty is 6.5% on all 10 lines.
European Union lines under 3826.00
The European Union tariff splits HS 3826.00 (biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals) into 10 national lines: 3826 00 10 20 (consigned from Canada), 3826 00 10 29 (other), 3826 00 10 50 (consigned from Canada), 3826 00 10 59 (other) and 6 others.
The general (MFN) duty is 6.5% on all 10 lines.
- 3826 00 10 20Consigned from CanadaDuty: 6.5%
- 3826 00 10 29OtherDuty: 6.5%
- 3826 00 10 50Consigned from CanadaDuty: 6.5%
- 3826 00 10 59OtherDuty: 6.5%
- 3826 00 10 89Consigned from CanadaDuty: 6.5%
- 3826 00 10 99OtherDuty: 6.5%
- 3826 00 90 11Consigned from CanadaDuty: 6.5%
- 3826 00 90 19OtherDuty: 6.5%
- 3826 00 90 33Blends containing by weight 20% or less of fatty-acid mono-alkyl esters or of a mixture of fatty-acid mono-alkyl esters and paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil originDuty: 6.5%
- 3826 00 90 90OtherDuty: 6.5%
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 3826.00 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 3826.00?
The European Union tariff splits HS 3826.00 (biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals) into 10 national lines: 3826 00 10 20 (consigned from Canada), 3826 00 10 29 (other), 3826 00 10 50 (consigned from Canada), 3826 00 10 59 (other) and 6 others.
What is the duty on HS 3826.00 in the European Union?
The general (MFN) duty is 6.5% on all 10 lines.
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.