38070000
MISCELLANEOUS CHEMICAL PRODUCTS
Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch
Tariff classification and scope of CN code 380700
CN code 380700 covers wood tar and wood tar oils 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 380700 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 380700 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.
Wood tar – REACH restrictions and trade
Wood tar and wood tar oils under CN 3807 00 are products of destructive distillation of wood, containing phenols, organic acids and aromatic hydrocarbons. They are used in wood preservation, veterinary preparations and cosmetics. EU import requires SDS documentation, CLP classification for carcinogenic PAH content and REACH registration. Products with high PAH concentrations may face restrictions under REACH Annex XVII.
Frequently asked questions
What are the main applications of products under CN code 380700?
Wood tar and wood tar oils are used primarily in the wood preservation, pharmaceuticals, and cosmetics. 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 380700?
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 wood tar products CN 3807 00 restricted under EU REACH?
Wood tar products CN 3807 00 may be restricted under REACH Annex XVII due to polycyclic aromatic hydrocarbon (PAH) content. Products exceeding benzo[a]pyrene limits are banned for consumer use. Industrial users must comply with exposure controls.
Useful tools & resources
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