HS Code for Biodiesel / FAME (HS 3826.00)
FAME (Fatty Acid Methyl Ester) is biodiesel, transesterified from vegetable oils (RSO - rapeseed), waste/residues (UCO - used cooking oil, POME - palm oil mill effluent), or animal fats. EU has AD on Chinese/Indonesian biodiesel. Sustainability certification (ISCC, RSB) is mandatory for RED III credit.
Sample 6-digit codes
| Code | Description |
|---|---|
| 3826.00 | Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 6.5% AD 8-36.4% on Chinese origin (Reg 2024/1907); AD 8-18% Indonesian palm biodiesel (Reg 2019/2092). |
| United States | 10.6 c/gallon Section 45Z clean fuel credit incentivises domestic production. |
| India | n/a Blending mandate but almost no imports. |
Numerical Example: 5,000 MT UCOME (UCO-based FAME), FOB Shanghai USD 1,250/MT, CIF Rotterdam
5,000 MT UCOME (UCO-based FAME), FOB Shanghai USD 1,250/MT, CIF Rotterdam. Run your own numbers in the Import Duty & Tax calculator.
- · EN 14214 FAME quality standard.
- · ISCC EU sustainability certification (LCA GHG < 65% of fossil).
- · RSB, REDcert alternate schemes.
- · REDIII Annex IX Part A (residues) - double counting; Part B (crop-based) - capped at 7%.
- · IMDG Class 3 UN 3082 environmentally hazardous.
- · China (AD-hit)
- · Indonesia (AD-hit)
- · Argentina
- · Malaysia
- · United States
Frequently asked questions
EU RED III allows double-counting of waste-based biofuels toward renewable transport targets, creating a premium. Massive Chinese UCO collection (real and disputed) fed Chinese UCOME exports at USD 200-500/MT above rapeseed-methyl-ester. EU biodiesel industry (Verbio, Neste) argued this was subsidised and origin-fraudulent - AD imposed 2024.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to renewable energy (HS 3826.00) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.