38040000
MISCELLANEOUS CHEMICAL PRODUCTS
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
Tariff classification and scope of CN code 380400
CN code 380400 covers residual lyes from wood pulp classified under Chapter 38 of the Combined Nomenclature. Classification is based on chemical composition, commercial form, and intended use. Notes to Chapter 38 specify the scope of individual subheadings. Customs clearance requires proper product identification based on technical documentation, analytical certificates, and commercial specifications. Import of such products into the EU requires compliance with tariff and non-tariff requirements under EU regulations. Potential trade policy measures such as anti-dumping duties or tariff quotas that may affect import costs should also be considered.
EU import regulatory requirements
Import of goods under CN code 380400 into the EU is subject to the REACH Regulation (EC No 1907/2006) and CLP Regulation (EC No 1272/2008). The importer must ensure ECHA registration of each substance. A Safety Data Sheet (SDS) compliant with Regulation (EU) 2020/878 is required. These products may also be subject to specific regulations for miscellaneous chemical products of Chapter 38. CLP labelling must include hazard pictograms, signal words, H and P statements. Transport is subject to ADR/RID regulations. These substances are not subject to CBAM. Storage must comply with environmental and occupational health and safety requirements.
Trade aspects and customs documentation
Customs declarations for imports under CN code 380400 should include full specification, CAS numbers, commercial form, and intended use. Importers may benefit from tariff preferences under EU trade agreements or the GSP system. Rate verification in the TARIC database is recommended before each transaction. Export may require verification under the Dual-Use Export Control Regulation (EU) 2021/821. Quality control should include chemical composition testing, specification compliance, and safety requirements verification.
Composition and trade applications of residual lyes
Residual lyes from wood pulp manufacture under CN code 3804 00 are liquid by-products containing lignin, hemicelluloses and inorganic salts. They serve as feedstock for vanillin production, lignosulphonate concrete plasticisers and biomass energy recovery. EU importers must comply with REACH registration requirements and CLP classification regulations. Binding Tariff Information (BTI) rulings provide classification certainty, while TARIC measures may include anti-dumping duties depending on country of origin.
Frequently asked questions
What are the main applications of products under CN code 380400?
Residual lyes from wood pulp are used primarily in the animal feed, chemicals, and energy. Specific use depends on the composition and commercial form. Tariff classification is not dependent on end use but on objective product characteristics at the time of customs clearance.
Does import of these products require special permits?
Generally, import does not require separate import permits beyond standard REACH and CLP obligations. For SVHC substances or those subject to REACH authorisation, additional permits may be required. Substance status should be verified in the ECHA database.
How to verify correct classification under code 380400?
Classification can be confirmed by obtaining a Binding Tariff Information (BTI) from the customs authority. A BTI is valid for 3 years and binds customs authorities in all EU Member States. Consulting a customs agency or tariff advisor is also recommended.
Are residual lyes CN 3804 00 subject to REACH regulation?
Yes, residual lyes CN 3804 00 fall under REACH regulation. Importers must ensure the substance is registered with ECHA or covered by an exemption. Safety Data Sheets and CLP-compliant labelling are mandatory at customs clearance.
Useful tools & resources
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