This article proposes an extension of the Variational Theory of Complex Rays (VTCR) to three-dimensional linear acoustics, The VTCR is a Trefftz-type approach designed for mid-frequency range problems and has been previously investigated for structural dynamics and 2D acoustics. The proposed 3D formulation is based on a discretization of the amplitude portrait using spherical harmonics expansions. This choice of discretization allows to substantially reduce the numerical integration work by taking advantage of well-known analytical properties of the spherical harmonics. It also permits (like with the previous 2D Fourier version) an effective \emph{a priori} selection method for the discretization parameter in each sub-region, and allows to estimate the directivity of the pressure field by means of a natural definition of rescaled amplitude portraits. The accuracy and performance of the proposed formulation are demonstrated on a set of numerical examples that include results on an actual case study from the automotive industry.