# Customs tariff code 38: MISCELLANEOUS CHEMICAL PRODUCTS

> Customs tariff code 38 covers MISCELLANEOUS CHEMICAL PRODUCTS. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/38
- Reference data as at: 2026-07-01
- Customs code: 38
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Ceuta | 0 % | Tariff preference |
| Melilla | 0 % | Tariff preference |
| San Marino | 0 % | Customs Union Duty |
| Jordan | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| Korea, Republic of (South Korea) | 0 % | Tariff preference |
| Kenya | 0 % | Tariff preference |
| Ivory Coast | 0 % | Tariff preference |
| Cameroon | 0 % | Tariff preference |

## Compliance regimes

- EUDR: in scope (oil palm), partial only

## Notes that govern this classification

### Kapitel 38

1. Zu Kapitel 38 gehören nicht: a) isolierte chemisch einheitliche Elemente oder Verbindungen, ausgenommen die nachstehend aufgeführten: 1) künstlicher Grafit (Position 3801) (RV E3801A10); 2) Insektizide, Rodentizide, Fungizide, Herbizide, Keimhemmungsmittel und Pflanzenwuchsregulatoren, Desinfektionsmittel und ähnliche Erzeugnisse, in Formen oder Aufmachungen der in Position 3808 beschriebenen Art (RV E3801A20); 3) Feuerlöschmittel in Form von Ladungen für Feuerlöschgeräte oder von Feuerlöschgranaten oder Feuerlöschbomben (Position 3813) (RV E3801A30); 4) zertifizierte Referenzmateralien, gemäß nachstehender Anmerkung 2 (RV E3801A40); 5) die in der nachstehenden Anmerkung 3 a) oder 3 c) aufgeführten Erzeugnisse (RV E3801A50); b) Mischungen von chemischen Erzeugnissen und Lebensmitteln oder anderen Stoffen mit Nährwert, von der zum Zubereiten von Lebensmitteln für die menschliche Ernähr …

### Abschnitt VI

1. A) Erzeugnisse (ausgenommen radioaktive Erze), die der Warenbeschreibung der Position 2844 oder 2845 entsprechen, gehören zu diesen Positionen, auch wenn andere Positionen der Nomenklatur in Betracht kommen (RV C0601A00). B) Vorbehaltlich des Buchstabens A) gehören Erzeugnisse, die der Warenbeschreibung der Position 2843, 2846 oder 2852 entsprechen, zu diesen Positionen, auch wenn andere Positionen dieses Abschnitts in Betracht kommen (RV C0601B00). 2. Vorbehaltlich der Anmerkung 1 sind Waren, die wegen ihrer Dosierung oder wegen ihrer Aufmachung für den Einzelverkauf zu einer der Positionen 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 oder 3808 gehören können, dieser Position zuzuweisen, auch wenn andere Positionen der Nomenklatur in Betracht kommen (RV C0602000). 3. …

## Subdivisions of this code

- 3801 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures
- 3802 Activated carbon; activated natural mineral products; animal black, including spent animal black
- 3803 Tall oil, whether or not refined
- 3804 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
- 3805 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
- 3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
- 3807 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
- 3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)
- 3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
- 3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
- 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils
- 3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics
- 3813 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
- 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
- 3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
- 3816 Refractory cements, mortars, concretes and similar compositions, including dolomite ramming mix, other than products of heading 3801
- 3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902
- 3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
- 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
- 3820 Anti-freezing preparations and prepared de-icing fluids
- 3821 Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells
- 3822 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 3006; certified reference materials
- 3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols
- 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included
- 3825 Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter
- 3826 Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
- 3827 Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included

## Frequently asked questions

### What does customs tariff code 38 cover?

Code 38 covers MISCELLANEOUS CHEMICAL PRODUCTS. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 38?

TARIC holds no third-country rate of its own for 38. The rate follows from the declarable commodity code beneath it.

### How many digits does 38 have?

38 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

### Is there binding tariff information for 38?

The EBTI database currently holds no valid decisions on 38. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Is 38 in scope of the EUDR?

Yes. 38 appears in Annex I of the EU deforestation regulation (commodity oil palm). The Annex entry is narrower than the code, so only part of it is in scope. A due diligence statement and geolocation data for the plots of production are required.

### Does customs tariff code 38 change?

38 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/38.