Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent

Heading 3805 covers gum, wood or sulphate turpentine and other terpenic oils from distillation of coniferous woods. It also includes crude dipentene, sulphite turpentine and other crude para-cymene, and pine oil containing alpha-terpineol as the main constituent. These products are used as solvents and fragrance raw materials. Customs duty rates range from 0% to 5.5%. Import requires REACH compliance and CLP classification. Turpentine is a flammable substance requiring ADR Class 3 transport labelling. Heading 3805 is part of Chapter 38 (chemical industry products, pharmaceuticals and fertilizers) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 3805 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 3805 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

These products are used as solvents and fragrance raw materials. Customs duty rates range from 0% to 5.5%. Import requires REACH compliance and CLP classification. Turpentine is a flammable substance requiring ADR Class 3 transport labelling. Products for cosmetic or pharmaceutical use require additional quality documentation. Turpentine is a flammable substance - transport requires ADR Class 3 labelling. Distinguish gum turpentine from wood turpentine - different tariff subheadings apply. Pine oil with alpha-terpineol is classified under 3805, not as essential oil in Chapter 33. Turpentine for cosmetic use requires a quality and purity certificate. When importing goods under heading 3805 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 3805 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 3805 covers gum, wood or sulphate turpentine. Chapter 38 is a residual chapter for miscellaneous chemical products not in Chapters 28-37. Classification requires excluding defined compounds (Ch 28/29), medicines (30), fertilizers (31), dyes (32), cosmetics (33), soaps (34). Diagnostic reagents: 3822. Plant protection products: 3808. Mixed solvents: 3814.