SECTION II · Chapter 13
Lac; gums, resins and other vegetable saps and extracts
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (15)
Note
1. Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.
The heading does not apply to:
(a) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 17.04);
(b) Malt extract (heading 19.01);
(c) Extracts of coffee, tea or maté (heading 21.01);
(d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
(e) Camphor, glycyrrhizin or other products of heading 29.14 or 29.38;
(f) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 29.39);
(g) Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading 38.22);
(h) Tanning or dyeing extracts (heading 32.01 or 32.03);
(ij) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or
(k) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 40.01).
(1): Tham khảo TCVN 4843:2007
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HS code | Description | Unit | Ordinary import duty | MFN | VAT |
|---|---|---|---|---|---|
| 1301 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) | ||||
| 1301.20.00 | - Gum Arabic | kg | 7.5% | 5% | 5 / 8 / 10 (several rates) |
| 1301.90 | - Other: | ||||
| 1301.90.30 | - - Cannabis resins | kg | 7.5% | 5% | 5 / 8 / 10 (several rates) |
| 1301.90.40 | - - Lac | kg | 7.5% | 5% | 5 / 8 / 10 (several rates) |
| 1301.90.90 | - - Other | kg | 7.5% | 5% | 5 / 8 / 10 (several rates) |
| 1302 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products | ||||
| - Vegetable saps and extracts: | |||||
| 1302.11 | - - Opium: | ||||
| 1302.11.10 | - - - Pulvis opii | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 1302.11.90 | - - - Other | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 1302.12.00 | - - Of liquorice | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 1302.13.00 | - - Of hops | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 1302.14.00 | - - Of ephedra | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 1302.19 | - - Other: | ||||
| 1302.19.20 | - - - Extracts and tinctures of cannabis | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 1302.19.40 | - - - Vegetable saps and extracts of pyrethrum or of the roots of plants containing rotenone | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 1302.19.50 | - - - Japan (or Chinese) lacquer (natural lacquer) | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 1302.19.90 | - - - Other | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 1302.20.00 | - Pectic substances, pectinates and pectates | kg | 7.5% | 5% | 8 / 10 (several rates) |
| - Mucilages and thickeners, whether or not modified, derived from vegetable products: | |||||
| 1302.31.00 | - - Agar-agar | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 1302.32.00 | - - Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 1302.39 | - - Other: | ||||
| - - - Carrageenan: | |||||
| 1302.39.11 | - - - - Powder, semi-refined | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 1302.39.12 | - - - - Powder, refined | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 1302.39.13 | - - - - Alkali treated carrageenan chips (ATCC) | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 1302.39.19 | - - - - Other | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 1302.39.90 | - - - Other | kg | 7.5% | 5% | 8 / 10 (several rates) |