SECTION II · 類 13
Lac; gums, resins and other vegetable saps and extracts
統合税率表BT2026に基づく品目表と2026年の税率。 原典
類注 (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コード | 記述 | 単位 | 通常輸入税 | 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 (複数の税率) |
| 1301.90 | - Other: | ||||
| 1301.90.30 | - - Cannabis resins | kg | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 1301.90.40 | - - Lac | kg | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 1301.90.90 | - - Other | kg | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1302.11.90 | - - - Other | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1302.12.00 | - - Of liquorice | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1302.13.00 | - - Of hops | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1302.14.00 | - - Of ephedra | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1302.19 | - - Other: | ||||
| 1302.19.20 | - - - Extracts and tinctures of cannabis | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1302.19.40 | - - - Vegetable saps and extracts of pyrethrum or of the roots of plants containing rotenone | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1302.19.50 | - - - Japan (or Chinese) lacquer (natural lacquer) | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1302.19.90 | - - - Other | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1302.20.00 | - Pectic substances, pectinates and pectates | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| - Mucilages and thickeners, whether or not modified, derived from vegetable products: | |||||
| 1302.31.00 | - - Agar-agar | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1302.39 | - - Other: | ||||
| - - - Carrageenan: | |||||
| 1302.39.11 | - - - - Powder, semi-refined | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1302.39.12 | - - - - Powder, refined | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1302.39.13 | - - - - Alkali treated carrageenan chips (ATCC) | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1302.39.19 | - - - - Other | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1302.39.90 | - - - Other | kg | 7.5% | 5% | 8 / 10 (複数の税率) |