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Commodity 3826001020

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• Commodity: 3826001020
• Classification: Consigned from Canada
• Commodity valid from: 1 January 2014
• Supplementary unit:

  There are no supplementary unit measures assigned to this commodity

  What are supplementary units?

  Supplementary units are used when an additional measurement unit is needed on customs declarations. For example: the quantity of the products as well as the weight in kilograms.;
• Date of trade: 4 June 2026
• Date of trade: Change

You are currently using the UK Integrated Online Tariff

Use this page to find:

• import and export measures, conditions and exemptions
• reduced or zero duty rates based on preferential rules of origin
• chapter notes and references

Contents

Importing into the UK

Select a country to view country-specific import information.

You can check if preferential tariff treatments apply to the import of this specific product in the Origin tab.

This code only applies to consignments from Canada.

Import controls

Import controls are restrictions the UK has for importing goods.

Country	Measure type	Conditions	Legal base	Footnotes
North Korea (KP)	Import prohibition		S.I. 2019/411
Russia (RU)	Restriction on entry into free circulation	Conditions	2022 No. 801	SN033
Ukraine (UA)	Restriction on entry into free circulation	Conditions	S.I. 2022/395	SN008

Import duties

The table below lists the import duties that apply to the import of commodity 3826001020.

Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 3826 0010 20

Click on a measure type to find out more about the measure and the preference code to be used on declarations.

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All countries (1011)	Third country duty	6.50%		S.I. 2020/1430
Channel Islands (1080)	UK-CD Customs Union	n/a		S.I. 2020/1430
CARIFORUM (1033)	Tariff preference	0.00%		S.I. 2020/1457
CPTPP All Members (2051) excluding Canada, Mexico	Tariff preference	0.00%	Conditions	2024 c. 6	RT001
Central America (2200)	Tariff preference	0.00%		S.I. 2020/1457
Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences (1062)	Tariff preference	0.00%	Conditions	2023 No. 561
Developing Countries Trading Scheme (DCTS) - Enhanced Preferences (1061)	Tariff preference	0.00%	Conditions	2023 No. 561
Developing Countries Trading Scheme (DCTS) - Standard Preferences (1060)	Tariff preference	0.00%	Conditions	2023 No. 561
Eastern and Southern Africa States (1034) excluding Comoros	Tariff preference	0.00%		S.I. 2020/1457
European Union (1013)	Tariff preference	0.00%		S.I. 2020/1457
OCTs (Overseas Countries and Territories) (2080)	Tariff preference	0.00%		S.I. 2020/1457
SADC EPA (1035)	Tariff preference	0.00%		S.I. 2020/1457
Albania (AL)	Tariff preference	0.00%		S.I. 2020/1457
Andorra (AD)	Tariff preference	0.00%		S.I. 2020/1457
Australia (AU)	Tariff preference	0.00%	Conditions	2023 No. 195
Cameroon (CM)	Tariff preference	0.00%		S.I. 2020/1457
Canada (CA)	Tariff preference	0.00%		S.I. 2020/1457
Ceuta (XC)	Tariff preference	0.00%		S.I. 2020/1457
Chile (CL)	Tariff preference	0.00%		S.I. 2020/1457
Colombia (CO)	Tariff preference	0.00%		S.I. 2020/1457
Ecuador (EC)	Tariff preference	0.00%		S.I. 2020/1457
Egypt (EG)	Tariff preference	0.00%		S.I. 2020/1457
Faroe Islands (FO)	Tariff preference	0.00%		S.I. 2020/1457
Fiji (FJ)	Tariff preference	0.00%		S.I. 2020/1457
Georgia (GE)	Tariff preference	0.00%		S.I. 2020/1457
Ghana (GH)	Tariff preference	0.00%		S.I. 2021/241
Iceland (IS)	Tariff preference	0.00%		S.I. 2020/1457
Israel (IL)	Tariff preference	0.00%	Conditions	S.I. 2020/1457	CD785
Ivory Coast (CI)	Tariff preference	0.00%		S.I. 2020/1457
Japan (JP)	Tariff preference	0.00%		S.I. 2020/1457
Jordan (JO)	Tariff preference	0.00%		S.I. 2021/241
Kenya (KE)	Tariff preference	0.00%		S.I. 2020/1457
Kosovo (XK)	Tariff preference	0.00%		S.I. 2020/1457
Lebanon (LB)	Tariff preference	0.00%		S.I. 2020/1457
Liechtenstein (LI)	Tariff preference	0.00%		S.I. 2020/1457
Melilla (XL)	Tariff preference	0.00%		S.I. 2020/1457
Mexico (MX)	Tariff preference	0.00%		S.I. 2020/1457
Moldova (MD)	Tariff preference	0.00%		2023 No. 774
Morocco (MA)	Tariff preference	0.00%		S.I. 2020/1457
New Zealand (NZ)	Tariff preference	0.00%	Conditions	2023 No. 194
North Macedonia (MK)	Tariff preference	0.00%		S.I. 2020/1457
Norway (NO)	Tariff preference	0.00%		2021 No. 1192
Palestine (PS)	Tariff preference	0.00%		S.I. 2020/1457
Papua New Guinea (PG)	Tariff preference	0.00%		S.I. 2020/1457
Peru (PE)	Tariff preference	0.00%		S.I. 2020/1457
Samoa (WS)	Tariff preference	0.00%		S.I. 2020/1457
San Marino (SM)	Tariff preference	0.00%		S.I. 2020/1457
Serbia (XS)	Tariff preference	0.00%		S.I. 2021/241
Singapore (SG)	Tariff preference	0.00%		CS Singapore No.1/2020
Solomon Islands (SB)	Tariff preference	0.00%		S.I. 2020/1457
South Africa (ZA)	Tariff preference	0.00%		S.I. 2020/1457
South Korea (KR)	Tariff preference	0.00%		S.I. 2020/1457
Switzerland (CH)	Tariff preference	0.00%		S.I. 2020/1457
Tunisia (TN)	Tariff preference	0.00%		S.I. 2020/1457
Turkey (TR)	Tariff preference	0.00%		S.I. 2020/1457
Ukraine (UA)	Tariff preference	0.00%		Ukraine FTA amendment 2022
Vietnam (VN)	Tariff preference	0.00%		S.I. 2020/1457

Trade remedies, safeguards and retaliatory duties

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All countries (1011) excluding Canada, United States	Definitive anti-dumping duty	£144.10 / 1,000 kg (biodiesel content)		S.I. 2020/99	TM681
All countries (1011) excluding Argentina, Canada, Indonesia, United States	Definitive countervailing duty	£198.33 / 1,000 kg (biodiesel content)		S.I. 2020/99	TM681
Argentina (AR)	Definitive countervailing duty Additional code: C999 All Other Overseas Exporters (Residual Rate)	33.40%		Taxation Notice: 2020/026
Argentina (AR)	Definitive countervailing duty Additional code: C490 COFCO International Argentina S.A.		Conditions	Taxation Notice: 2020/026	CD829
Argentina (AR)	Definitive countervailing duty Additional code: C491 Cargill S.A.C.I.		Conditions	Taxation Notice: 2020/026	CD829
Argentina (AR)	Definitive countervailing duty Additional code: C493 Aceitera General Deheza S.A.		Conditions	Taxation Notice: 2020/026	CD829
Argentina (AR)	Definitive countervailing duty Additional code: C494 Bunge Argentina S.A.		Conditions	Taxation Notice: 2020/026	CD829
Argentina (AR)	Definitive countervailing duty Additional code: C495 LDC Argentina S.A.		Conditions	Taxation Notice: 2020/026	CD829
Argentina (AR)	Definitive countervailing duty Additional code: C496 Molinos Agro S.A.		Conditions	Taxation Notice: 2020/026	CD829
Argentina (AR)	Definitive countervailing duty Additional code: C497 Oleaginosa Moreno Hnos. SACIFI y A		Conditions	Taxation Notice: 2020/026	CD829
Argentina (AR)	Definitive countervailing duty Additional code: C498 Vicentin S.A.I.C.		Conditions	Taxation Notice: 2020/026	CD829
Canada (CA)	Definitive countervailing duty Additional code: B999 All other overseas exporters (residual amount)	£198.33 / 1,000 kg (biodiesel content)		Statutory Instruments 2019 No. 450	TM681
Canada (CA)	Definitive anti-dumping duty Additional code: B999 All other overseas exporters (residual amount)	£144.10 / 1,000 kg (biodiesel content)		Statutory Instruments 2019 No. 450	TM681
Canada (CA)	Definitive anti-dumping duty Additional code: B107 BIOX Corporation, Oakville, Ontario, Canada		Conditions	Statutory Instruments 2019 No. 450	Footnotes
Canada (CA)	Definitive countervailing duty Additional code: B107 BIOX Corporation, Oakville, Ontario, Canada		Conditions	Statutory Instruments 2019 No. 450	Footnotes
Canada (CA)	Definitive anti-dumping duty Additional code: B108 Rothsay Biodiesel, Guelph, Ontario, Canada		Conditions	Statutory Instruments 2019 No. 450	Footnotes
Canada (CA)	Definitive countervailing duty Additional code: B108 Rothsay Biodiesel, Guelph, Ontario, Canada		Conditions	Statutory Instruments 2019 No. 450	Footnotes
Canada (CA)	Definitive anti-dumping duty Additional code: C114 DSM Nutritional Products Canada Inc, Dartmouth, Nova Scotia, Canada		Conditions	Statutory Instruments 2019 No. 450	Footnotes
Canada (CA)	Definitive countervailing duty Additional code: C114 DSM Nutritional Products Canada Inc, Dartmouth, Nova Scotia, Canada		Conditions	Statutory Instruments 2019 No. 450	Footnotes
China (CN)	Anti-dumping or countervailing registration			Taxation Notice: 2024/12
China (CN)	Definitive anti-dumping duty Additional code: 8A43 Zhuoyue Group (Longyan Zhuoyue New Energy Co., Ltd and Xiamen Zhuoyue Biomass Energy Co., Ltd)		Conditions	Trade remedies notice 2025/20	CD777
China (CN)	Definitive anti-dumping duty Additional code: 8A44 Non-sampled cooperating exporters (Changzhou City Jintan District Weige Biological Technology Co., Ltd; Eco Biochemical Technology (Zhangjiagang) Company Limited and EcoCeres Limited; Hebei Jingu Plasticizer Co., Ltd and Hebei Jingu Recycling Resources Development Co., Ltd; Haixin Energy Technology International Pte. Ltd)		Conditions	Trade remedies notice 2025/20	CD777
China (CN)	Definitive anti-dumping duty Additional code: 8C01 Sustainable Aviation Fuel is excluded from the measure			Trade remedies notice 2025/20
China (CN)	Definitive anti-dumping duty Additional code: 8999 All other overseas exporters (residual amount)	54.64%		Trade remedies notice 2025/20
Indonesia (ID)	Definitive countervailing duty Additional code: C999 All Other Overseas Exporters (Residual Rate)	18.00%		Statutory Instruments 2019 No. 450
Indonesia (ID)	Definitive countervailing duty Additional code: B786 PT Ciliandra Perkasa	8.00%		Statutory Instruments 2019 No. 450
Indonesia (ID)	Definitive countervailing duty Additional code: B787 PT Intibenua Perkasatama and PT Musim Mas (Musim Mas Group)	16.30%		Statutory Instruments 2019 No. 450
Indonesia (ID)	Definitive countervailing duty Additional code: B788 PT Pelita Agung Agrindustri and PT Permata Hijau Palm Oleo (Permata Group)	18.00%		Statutory Instruments 2019 No. 450
Indonesia (ID)	Definitive countervailing duty Additional code: B789 PT Wilmar Nabati Indonesia and PT Wilmar Bioenergi Indonesia (Wilmar Group)	15.70%		Statutory Instruments 2019 No. 450
United States (US)	Definitive anti-dumping duty Additional code: A999 Other	£144.10 / 1,000 kg (biodiesel content)		Statutory Instruments 2019 No. 450	TM681
United States (US)	Definitive countervailing duty Additional code: A999 Other	£198.33 / 1,000 kg (biodiesel content)		Statutory Instruments 2019 No. 450	TM681
United States (US)	Definitive anti-dumping duty Additional code: A933 Archer Daniels Midland Company, Decatur		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive countervailing duty Additional code: A933 Archer Daniels Midland Company, Decatur		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive anti-dumping duty Additional code: A934 Cargill Inc., Wayzata		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive countervailing duty Additional code: A934 Cargill Inc., Wayzata		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive anti-dumping duty Additional code: A935 Green Earth Fuels of Houston LLC, Houston		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive countervailing duty Additional code: A935 Green Earth Fuels of Houston LLC, Houston		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive anti-dumping duty Additional code: A936 Imperium Renewables Inc., Seattle		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive countervailing duty Additional code: A936 Imperium Renewables Inc., Seattle		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive countervailing duty Additional code: A937 Peter Cremer North America LP, Cincinnati		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive anti-dumping duty Additional code: A937 Peter Cremer North America LP, Cincinnati		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive anti-dumping duty Additional code: A938 Vinmar Overseas, Ltd, Houston		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive countervailing duty Additional code: A938 Vinmar Overseas, Ltd, Houston		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive anti-dumping duty Additional code: A939 World Energy Alternatives LLC, Boston		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive countervailing duty Additional code: A939 World Energy Alternatives LLC, Boston		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive anti-dumping duty Additional code: A940 American Made Fuels, Inc., Canton Alabama Clean Fuels Coalition Inc., Birmingham Arkansas SoyEnergy Group, DeWitt Arlington Energy, LLC, Mansfield Athens Biodiesel, LLC, Athens Beacon Energy, Cleburne Biodiesel of Texas, Inc., Denton BioDiesel One Ltd, Southington Buffalo Biodiesel, Inc, Tonawanda BullDog BioDiesel, Ellenwood Carbon Neutral Solutions, LLC, Mauldin Central Iowa Energy, LLC, Newton Chesapeake Custom Chemical Corp., Ridgeway Community Fuels, Stockton Delta BioFuels, Inc., Natchez Diamond Biofuels, Mazon Direct Fuels, Euless Eagle Creek Fuel Services, LLC, Baltimore Earl Fisher Bio Fuels, Chester East Fork Biodiesel, LLC, Algona ECO Solutions, LLC, Chatsworth Ecogy Biofuels, LLC, Tulsa ED & F Man Biofuels Inc., New Orleans Freedom Biofuels, Inc., Madison Fuel & Lube, LLC, Richmond Fuel Bio, Elizabeth FUMPA Bio Fuels, Redwood Falls Galveston Bay Biodiesel, LP (BioSelect Fuels), Houston Geo Green Fuels, LLC, Houston Georgia Biofuels Corp., Loganville Green River Biodiesel, Inc., Moundville Griffin Industries, Inc., Cold Spring High Plains Bioenergy, Guymon Huish Detergents, Inc., Salt Lake City Incobrasa Industries, Ltd., Gilman Independence Renewable Energy Corp., Perdue Hill Indiana Flex Fuels, LaPorte Innovation Fuels, Inc., Newark Iowa Renewable Energy, LLC, Washington Johann Haltermann Ltd., Houston Lake Erie Biofuels, LLC, Erie Leland Organic Corporation, Leland Louis Dreyfus Agricultural Industries, LLC, Wilton Louis Dreyfus Claypool Holdings LLC, Claypool Middle Georgia Biofuels, East Dublin Middletown Biofuels, LLC, Blairsville Musket Corporation, Oklahoma City New Fuel Company, Dallas North Mississippi Biodiesel, New Albany Northern Biodiesel, Inc., Ontario Northwest Missouri Biofuels, LLC, St. Joseph Nova Biofuels Clinton County, LLC, Clinton Nova Biosource, Senaca Organic Fuels, Ltd, Houston Owensboro Grain Company LLC, Owensboro Paseo Cargill Energy, LLC, Kansas City Peach State Labs, Inc., Rome Perihelion Global, Inc., Opp Philadelphia Fry-O-Diesel Inc., Philadelphia Pinnacle Biofuels, Inc., Crossett PK Biodiesel, Woodstock Pleasant Valley Biofuels, LLC, American Falls RBF Port Neches LLC, Houston Red Birch Energy, Inc., Bassett Red River Biodiesel Ltd., New Boston REG Ralston, LLC, Ralston Renewable Energy Products, LLC, Santa Fe Springs Riksch BioFuels LLC, Crawfordsville Safe Renewable Corp., Conroe Sanimax Energy Inc., DeForest Seminole Biodiesel, Bainbridge Soy Solutions, Milford SoyMor Biodiesel, LLC, Albert Lea Sunshine BioFuels, LLC, Camilla TPA Inc., Warren Trafigura AG, Stamford U.S. Biofuels, Inc., Rome United Oil Company, Pittsbourgh Valco Bioenergy, Harlingen Vanguard Synfuels, LLC, Pollock Vitol Inc., Houston Walsh Bio Diesel, LLC, Mauston Western Dubque Biodiesel, LLC, Farley Western Iowa Energy, LLC, Wall Lake Western Petroleum Company, Eden Prairie		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive countervailing duty Additional code: A940 American Made Fuels, Inc., Canton Alabama Clean Fuels Coalition Inc., Birmingham Arkansas SoyEnergy Group, DeWitt Arlington Energy, LLC, Mansfield Athens Biodiesel, LLC, Athens Beacon Energy, Cleburne Biodiesel of Texas, Inc., Denton BioDiesel One Ltd, Southington Buffalo Biodiesel, Inc, Tonawanda BullDog BioDiesel, Ellenwood Carbon Neutral Solutions, LLC, Mauldin Central Iowa Energy, LLC, Newton Chesapeake Custom Chemical Corp., Ridgeway Community Fuels, Stockton Delta BioFuels, Inc., Natchez Diamond Biofuels, Mazon Direct Fuels, Euless Eagle Creek Fuel Services, LLC, Baltimore Earl Fisher Bio Fuels, Chester East Fork Biodiesel, LLC, Algona ECO Solutions, LLC, Chatsworth Ecogy Biofuels, LLC, Tulsa ED & F Man Biofuels Inc., New Orleans Freedom Biofuels, Inc., Madison Fuel & Lube, LLC, Richmond Fuel Bio, Elizabeth FUMPA Bio Fuels, Redwood Falls Galveston Bay Biodiesel, LP (BioSelect Fuels), Houston Geo Green Fuels, LLC, Houston Georgia Biofuels Corp., Loganville Green River Biodiesel, Inc., Moundville Griffin Industries, Inc., Cold Spring High Plains Bioenergy, Guymon Huish Detergents, Inc., Salt Lake City Incobrasa Industries, Ltd., Gilman Independence Renewable Energy Corp., Perdue Hill Indiana Flex Fuels, LaPorte Innovation Fuels, Inc., Newark Iowa Renewable Energy, LLC, Washington Johann Haltermann Ltd., Houston Lake Erie Biofuels, LLC, Erie Leland Organic Corporation, Leland Louis Dreyfus Agricultural Industries, LLC, Wilton Louis Dreyfus Claypool Holdings LLC, Claypool Middle Georgia Biofuels, East Dublin Middletown Biofuels, LLC, Blairsville Musket Corporation, Oklahoma City New Fuel Company, Dallas North Mississippi Biodiesel, New Albany Northern Biodiesel, Inc., Ontario Northwest Missouri Biofuels, LLC, St. Joseph Nova Biofuels Clinton County, LLC, Clinton Nova Biosource, Senaca Organic Fuels, Ltd, Houston Owensboro Grain Company LLC, Owensboro Paseo Cargill Energy, LLC, Kansas City Peach State Labs, Inc., Rome Perihelion Global, Inc., Opp Philadelphia Fry-O-Diesel Inc., Philadelphia Pinnacle Biofuels, Inc., Crossett PK Biodiesel, Woodstock Pleasant Valley Biofuels, LLC, American Falls RBF Port Neches LLC, Houston Red Birch Energy, Inc., Bassett Red River Biodiesel Ltd., New Boston REG Ralston, LLC, Ralston Renewable Energy Products, LLC, Santa Fe Springs Riksch BioFuels LLC, Crawfordsville Safe Renewable Corp., Conroe Sanimax Energy Inc., DeForest Seminole Biodiesel, Bainbridge Soy Solutions, Milford SoyMor Biodiesel, LLC, Albert Lea Sunshine BioFuels, LLC, Camilla TPA Inc., Warren Trafigura AG, Stamford U.S. Biofuels, Inc., Rome United Oil Company, Pittsbourgh Valco Bioenergy, Harlingen Vanguard Synfuels, LLC, Pollock Vitol Inc., Houston Walsh Bio Diesel, LLC, Mauston Western Dubque Biodiesel, LLC, Farley Western Iowa Energy, LLC, Wall Lake Western Petroleum Company, Eden Prairie		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive anti-dumping duty Additional code: A941 AC & S Inc., Nitro BioPur Inc., Bethlehem Freedom Fuels LLC, Mason City Integrity Biofuels, Morristown Natural Biodiesel Plant LLC, Hayti Piedmont Biofuels Industrial LLC, Pittsboro Prairie Pride, Deerfield Southeast BioDiesel LLC, Charlotte Stepan Company, Northfield Yokaya Biofuels Inc., Ukiah	£144.10 / 1,000 kg (biodiesel content)		Statutory Instruments 2019 No. 450	TM681
United States (US)	Definitive countervailing duty Additional code: A941 AC & S Inc., Nitro BioPur Inc., Bethlehem Freedom Fuels LLC, Mason City Integrity Biofuels, Morristown Natural Biodiesel Plant LLC, Hayti Piedmont Biofuels Industrial LLC, Pittsboro Prairie Pride, Deerfield Southeast BioDiesel LLC, Charlotte Stepan Company, Northfield Yokaya Biofuels Inc., Ukiah		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive anti-dumping duty Additional code: A942 AG Processing Inc., Omaha Memphis Biofuels, LLC, Memphis Scott Petroleum, Itta Bena		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive countervailing duty Additional code: A942 AG Processing Inc., Omaha Memphis Biofuels, LLC, Memphis Scott Petroleum, Itta Bena	£198.33 / 1,000 kg (biodiesel content)		Statutory Instruments 2019 No. 450	TM681
United States (US)	Definitive anti-dumping duty Additional code: C482 Organic Technologies, Coshocton (Ohio)		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive countervailing duty Additional code: C482 Organic Technologies, Coshocton (Ohio)	£198.33 / 1,000 kg (biodiesel content)		Statutory Instruments 2019 No. 450	TM681

Suspensions

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All countries (1011)	Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms	0.00%	Conditions	2020 No. 1431	Footnotes

Import VAT and excise

• Excise duties are not chargeable on this commodity.

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
Areas subject to VAT or Excise (1400)	Value added tax Standard rate	20.00%			03020

Exporting from the UK

The commodity code for exporting and Intrastat reporting is 3826 0010.

This code only applies to consignments from Canada.

UK export controls

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
North Korea (KP)	Export control on restricted goods and technologies		Conditions	S.I. 2019/411	EX008
Russia (RU)	Export control on restricted goods and technologies		Conditions	S.I. 2019/855	EX012
Russia (RU)	Export control		Conditions	2022 No. 801	SN028

Check duties and customs procedures for exporting goods

Find information about how to move goods from the UK to the rest of the world.

Use this service to check:

• rules and restrictions
• tax and duty rates
• what exporting documents you need

This service is only available in the UK due to licencing restrictions;

Check how to export commodity goods (link opens in new tab)

Select a country to check which tariff treatments apply.

Origin allows for various policy measures to be implemented and for duties to be calculated.

There are two types of origin, subject to different rules, which may affect your trade.

Find out more about origin

Preferential rules of origin

Products which meet all preferential rules of origin (for countries where the UK has trade agreements in place) may be eligible for reduced or zero duty rates.

Non-preferential rules of origin

Products with non-preferential rules of origin may incur commercial policy measures, such as:

• anti-dumping duties
• countervailing duties
• trade embargoes
• safeguarding measures
• quantitative restrictions
• tariff quotas

View rules for determining non-preferential origin (opens in new tab)

Notes for commodity 3826001020

Chapter notes

1. This chapter does not cover:

   • a. separate chemically defined elements or compounds with the exception of the following:

     (1) artificial graphite (heading 3801);

     (2) insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 3808;

     (3) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 3813);

     (4) certified reference materials specified in note 2 below;

     (5) products specified in note 3(a) or 3(c) below;

   • b. mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally, heading 2106).

   • c. products of heading 2404

   • d. slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of note 3 (a) or 3(b) to Chapter 26 (heading 2620);

   • e. medicaments (heading 3003 or 3004); or

   • f. spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 2620), spent catalysts of a kind used principally for the recovery of precious metal (heading 7112) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).

2. (A) For the purpose of heading 3822, the expression ‘certified reference materials’ means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes.

   (B) With the exception of the products of Chapter 28 or 29, for the nomenclature of certified reference materials, heading 3822 shall take precedence over any other heading in the nomenclature.

3. Heading 3824 includes the following goods which are not to be classified in any other heading of the nomenclature:

   a. cultured crystals (other than optical elements) weighing not less than 2.5g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;

   b. fusel oil; Dippel’s oil;

   c. ink removers put up in packings for retail sale;

   d. stencil correctors, other correcting fluids and correction tapes (other than those of heading 9612), put up in packings for retail sale; and

   e. ceramic firing testers, fusible (e.g. Seger cones).

4. Throughout the nomenclature, ‘municipal waste’ means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles.

   The term ‘municipal waste’, however, does not cover:

   a. individual materials or articles segregated from the waste, for example wastes of plastics, rubber, wood, paper, textiles, glass or metals, electrical and electronic waste and scrap (including spent batteries) which fall in their appropriate headings of the nomenclature;

   b. industrial waste;

   c. waste pharmaceuticals, as defined in note 4(k) to Chapter 30; or

   d. clinical waste, as defined in note 6 (a) below.

5. For the purposes of heading 3825, ‘sewage sludge’ means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31).

6. For the purposes of heading 3825, the expression ‘other wastes’ applies to:

   a. clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (eg, soiled dressings, used gloves and used syringes);

   b. waste organic solvents;

   c. wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and

   d. other wastes from chemical or allied industries.

   The expression ‘other wastes’ does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 2710).

7. For the purposes of heading 3826, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.

Subheading notes

1. Subheadings 3808 52 and 3808 59 cover only goods of heading 3808, containing one or more of the following substances: alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); carbofuran (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds; trichlorfon (ISO).

2. Subheadings 3808 61 to 3808 69 cover only goods of heading 3808, containing alpha-cypermethrin (ISO), bendiocarb (ISO), bifenthrin (ISO), chlorfenapyr (ISO), cyfluthrin (ISO), deltamethrin (INN, ISO), etofenprox (INN), fenitrothion (ISO), lambda-cyhalothrin (ISO), malathion (ISO), pirimiphos-methyl (ISO) or propoxur (ISO).

3. Subheadings 3824 81 to 3824 89 cover only mixtures and preparations containing one or more of the following substances: oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), tris(2,3-dibromopropyl) phosphate, aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO), mirex (ISO), 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN), pentachlorobenzene (ISO), hexachlorobenzene (ISO), perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, perfluorooctane sulphonyl fluoride or tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers; short-chain chlorinated paraffins.

   Short-chain chlorinated paraffins are mixtures of compounds, with a chlorination degree of more than 48 % by weight, with the following molecular formula : CxH(2x-y+2)Cly, where x=10 - 13 and y= 1 – 13

4. For the purposes of subheadings 3825 41 and 3825 49, ‘waste organic solvents’ are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.

Additional chapter note

1. For the purposes of this chapter, “agricultural products” means:

   • goods of chapters 1 to 4, 6 to 12, 16 and 23 of the classification;

   • goods of heading 0504, 1501, 1502, 1503, 1504, 1507, 1512, 1513, 1517, 1701, 1702, 1703, 1801, 1802, 2204, 2205, 2207, 2401, 2501 and 5701 of the classification;

   • pectin;

   • ethyl alcohol or neutral spirits, whether or not denatured, of any strength, obtained from agricultural products listed in the three bullet points above, excluding liqueurs and other spirituous beverages and compound alcoholic preparations (known as “concentrated extracts”) for the manufacture of beverages.

Section notes

1. (A) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of the classification.

   (B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this section.

2. Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the nomenclature.

3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

   a. having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

   b. presented together; and

   c. identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

4. Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading 3827, then it is classifiable in a heading that references the product by name or function and not under heading 3827.

General Rules for the Interpretation of goods

Classification of goods in the Tariff shall be governed by the following principles:

Rule 1

The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

Rule 2

1. Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
2. Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

Rule 3

When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

1. the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
2. mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
3. when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Rule 4

Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

Rule 5

In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

1. camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
2. subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

Rule 6

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.

Code	Description
TN211	The Russia (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Some restrictions include trade involving non-government controlled Ukrainian territory. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade.
TN701	According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of: (a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. (b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
TN702	According to the Council Regulation (EU) No 1351/2014 (OJ L365, p. 46), the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploatation and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol. The prohibitions shall be without prejudice to the execution until 21 March 2015 of an obligation arising from a contract concluded before 20 December 2014, or by ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance. When related to the use in Crimea or Sevastopol, the prohibitions do not apply where there are no reasonable grounds to determine that the goods and technology or the services are to be used in Crimea or Sevastopol.

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