The table below lists the 3 tariff lines under HS 38231900. For each code you can see the MFN rate, temporary rate, consumption tax rate, VAT rate and the US and Canada additional tariffs, plus a link to the full record with FTA and RCEP preferential rates. Rates are reference figures for 2026.
| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 3823190001 | Plant acid oil (refers to the refined acid oil only) | 16% | - | 0% | 13% | 35% | More | |
| 3823190002 | Deodorizing distillate of vegetable oil (DD oil) | 16% | 10% | 0% | 13% | 35% | More | |
| 3823190090 | Other monocarboxylic fatty acids for industrial use and acid oil (refers to the refined acid oil only) | 16% | - | 0% | 13% | 35% | More |