SECTION II · 류 13
Lac; gums, resins and other vegetable saps and extracts
통합 세율표 BT2026의 품목표와 2026년 세율. 원본
류의 주 (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 코드 | 설명 | 단위 | 일반 수입세 | 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 (여러 세율) |
| 1301.90 | - Other: | ||||
| 1301.90.30 | - - Cannabis resins | kg | 7.5% | 5% | 5 / 8 / 10 (여러 세율) |
| 1301.90.40 | - - Lac | kg | 7.5% | 5% | 5 / 8 / 10 (여러 세율) |
| 1301.90.90 | - - Other | kg | 7.5% | 5% | 5 / 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1302.11.90 | - - - Other | kg | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1302.12.00 | - - Of liquorice | kg | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1302.13.00 | - - Of hops | kg | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1302.14.00 | - - Of ephedra | kg | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1302.19 | - - Other: | ||||
| 1302.19.20 | - - - Extracts and tinctures of cannabis | kg | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1302.19.40 | - - - Vegetable saps and extracts of pyrethrum or of the roots of plants containing rotenone | kg | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1302.19.50 | - - - Japan (or Chinese) lacquer (natural lacquer) | kg | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1302.19.90 | - - - Other | kg | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1302.20.00 | - Pectic substances, pectinates and pectates | kg | 7.5% | 5% | 8 / 10 (여러 세율) |
| - Mucilages and thickeners, whether or not modified, derived from vegetable products: | |||||
| 1302.31.00 | - - Agar-agar | kg | 7.5% | 5% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1302.39 | - - Other: | ||||
| - - - Carrageenan: | |||||
| 1302.39.11 | - - - - Powder, semi-refined | kg | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1302.39.12 | - - - - Powder, refined | kg | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1302.39.13 | - - - - Alkali treated carrageenan chips (ATCC) | kg | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1302.39.19 | - - - - Other | kg | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1302.39.90 | - - - Other | kg | 7.5% | 5% | 8 / 10 (여러 세율) |