HS Code 3804.00 : Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803 is 3804.00. Under the 2026 Argentina (Aduana / DGA), the representative MFN general duty rate is 6% [Dirección General de Aduanas Argentina].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 38
Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803
Heading 3804
Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803
Subheading .00
.00
Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyNetherlandsBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Argentina (AFIP / DGA Aduana)
3804.00
MODULE 5: ARGENTINA IMPORT DUTY & IVA BREAKDOWN
Notice: Argentine customs clearance, NCM tariff classification, Mercosur CET rates, and 21% IVA are governed by Dirección General de Aduanas (AFIP/DGA). Always verify declarable lines with DGA prior to import.
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Get Real-Time Tariff & Trade Remedy Change Alerts for HS 3804.00
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
EPA (EP1): EPA Pesticide Notice of Arrival (NOA) Form 3540-1
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: ARGENTINA Trade Remedies & Safeguards
Dirección General de Aduanas (AFIP/DGA) Anti-Dumping / Trade Defence
Standard Argentina Aduana AFIP/DGA Tariff 2026
Steel & Commodity Safeguards
Exempt (Non-Steel Commodity)
Regulatory Compliance Status
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| MFN | WCO Most-Favoured-Nation (MFN) Status | Standard MFN Rate | Applies to all WTO member states for Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803. |
| FTA | Argentina Preferential & Regional Trade Agreements | Free / Concessional | Subject to official Certificate of Origin & Rules of Origin (RoO) requirements. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803
MODULE 11: AFIP/DGA Advance Ruling System
Legally binding advance tariff rulings issued by Dirección General de Aduanas Argentina for HS 3804.00.
Query official AFIP/DGA portal:
Search AFIP/DGA Portal for 3804.00 →Argentina AFIP/DGA Tariff Schedule (3804.00)
National line-level (8/10-digit) detail for Argentina (Aduana / DGA): coverage in progress.
Universal 6-digit WCO backbone applied rate: 6%. Confirm the full national commodity code at the official source (Dirección General de Aduanas Argentina).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 3804.10 | Subheading under Heading 3804 | HS 3804.10 Argentina Duty & Entry Rules → |
| 3804.20 | Subheading under Heading 3804 | HS 3804.20 Argentina Duty & Entry Rules → |
| 3804.90 | Subheading under Heading 3804 | HS 3804.90 Argentina Duty & Entry Rules → |
Official Primary Sources & Authority References
Dirección General de Aduanas (AFIP/DGA) ↗
Official Argentina AFIP/DGA tariff schedule, 21% IVA, and Mercosur CET rules.
AFIP/DGA Advance Ruling System ↗
Dirección General de Aduanas official binding advance classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803?
Under WCO Harmonized System 2022 and United States (USITC HTS), Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803 is classified under HS 3804.00 (Heading 3804, Chapter 38). The representative AR MFN general duty rate is 6%.
How is HS 3804.00 distinguished within Heading 3804 (Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803)?
Heading 3804 covers Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803. Subheading 3804.00 specifically isolates Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3804.
What are the primary candidate subheadings related to HS 3804.00?
Related subheadings under Heading 3804 include . Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 3804.00 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803?
Commercial shipments of Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803 with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 3804.00?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 3804.00 in Argentina?
Commercial imports of Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803 under HS 3804.00 into Argentina are subject to 21% IVA, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Argentina?
The customs de minimis threshold for import shipments into Argentina is USD $50 (courier). Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Argentina?
Customs declarations, import duty assessments, and AFIP/DGA Advance Ruling System for HS 3804.00 are administered by Dirección General de Aduanas (AFIP/DGA).
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