European Union tariff line 3826 00 10 59: Other
Last updated
Key facts
- Tariff line
- 3826 00 10 59
- Covers
- Fatty-acid mono-alkyl esters, containing by weight 96,5 % or more of esters (FAMAE), mixture of fatty acid methyl esters containing by weight at least: - 50 % or more but not more than 58 % of C8-FAME - 35 % or more but not more than 50 % of C10-FAME for the manufacturing of high purity C8 or C10 fatty acid or fatty acid mixtures thereof or of high purity methylester of C8 or C10 fatty acid
- Duty (MFN)
- 6.5%
- Preferential rates
- From 0% (57 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 3826.00
Summary
In the European Union tariff, line 3826 00 10 59 covers fatty-acid mono-alkyl esters, containing by weight 96,5 % or more of esters (FAMAE), mixture of fatty acid methyl esters containing by weight at least: - 50 % or more but not more than 58 % of C8-FAME - 35 % or more but not more than 50 % of C10-FAME for the manufacturing of high purity C8 or C10 fatty acid or fatty acid mixtures thereof or of high purity methylester of C8 or C10 fatty acid. The general (MFN) duty rate is 6.5%. It falls under HS subheading 3826.00 in heading 38.26 (chapter 38).
What this line covers
In the European Union tariff, line 3826 00 10 59 covers fatty-acid mono-alkyl esters, containing by weight 96,5 % or more of esters (FAMAE), mixture of fatty acid methyl esters containing by weight at least: - 50 % or more but not more than 58 % of C8-FAME - 35 % or more but not more than 50 % of C10-FAME for the manufacturing of high purity C8 or C10 fatty acid or fatty acid mixtures thereof or of high purity methylester of C8 or C10 fatty acid.
Its legal text is “Other”, read under “Fatty-acid mono-alkyl esters, containing by weight 96,5 % or more of esters (FAMAE)” and “Mixture of fatty acid methyl esters containing by weight at least: - 50 % or more but not more than 58 % of C8-FAME - 35 % or more but not more than 50 % of C10-FAME for the manufacturing of high purity C8 or C10 fatty acid or fatty acid mixtures thereof or of high purity methylester of C8 or C10 fatty acid”.
How it is structured
It falls under HS subheading 3826.00 in heading 38.26 (chapter 38). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 38
- Miscellaneous chemical products
- Heading 38.26
- Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
- Subheading 3826.00
- Fatty-acid mono-alkyl esters, containing by weight 96,5 % or more of esters (FAMAE)
- Within the subheading
- Mixture of fatty acid methyl esters containing by weight at least: - 50 % or more but not more than 58 % of C8-FAME - 35 % or more but not more than 50 % of C10-FAME for the manufacturing of high purity C8 or C10 fatty acid or fatty acid mixtures thereof or of high purity methylester of C8 or C10 fatty acid
- Line 3826 00 10 59
- Other
Duty
The general (MFN) duty rate is 6.5%.
The rate is published on 3826 00 00 00.
Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 51 origins.
A preferential rate of 5.9% applies to goods from Mercosur.
| Preferential rate | Programme or origin |
|---|---|
| 0% | EU-Switzerland agreement: re-imported goods (1007) |
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | EEA - European Economic Area (2012) |
| 0% | GSP - General arrangements (2020) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Algeria (DZ) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | Faroe Islands (FO) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Mexico (MX) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Syria (SY) |
| 0% | Tunisia (TN) |
| 0% | Türkiye (TR) |
| 0% | Ukraine (UA) |
| 0% | United States (US) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | Kosovo (XK) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 5.9% | Mercosur (5500) |
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.
Other lines under 3826.00
- 3826 00 10 20Consigned from Canada
- 3826 00 10 29Other
- 3826 00 10 50Consigned from Canada
- 3826 00 10 89Consigned from Canada
- 3826 00 10 99Other
- 3826 00 90 11Consigned from Canada
- 3826 00 90 19Other
- 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 origin
- 3826 00 90 90Other
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
What does tariff line 3826 00 10 59 cover in the European Union tariff?
In the European Union tariff, line 3826 00 10 59 covers fatty-acid mono-alkyl esters, containing by weight 96,5 % or more of esters (FAMAE), mixture of fatty acid methyl esters containing by weight at least: - 50 % or more but not more than 58 % of C8-FAME - 35 % or more but not more than 50 % of C10-FAME for the manufacturing of high purity C8 or C10 fatty acid or fatty acid mixtures thereof or of high purity methylester of C8 or C10 fatty acid.
What is the general (MFN) duty on 3826 00 10 59 in the European Union?
The general (MFN) duty rate is 6.5%. The rate is published on 3826 00 00 00.
Which preferential rates apply to 3826 00 10 59?
Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP - General arrangements, GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, Türkiye, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 5.9% applies to goods from Mercosur.
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.