SECTION II · Capítulo 13
Lac; gums, resins and other vegetable saps and extracts
Nomenclatura e taxas de 2026 da pauta consolidada BT2026. FONTE
Notas de capítulo (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
| Código SH | Descrição | Unidade | Direito de importação ordinário | 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 (várias taxas) |
| 1301.90 | - Other: | ||||
| 1301.90.30 | - - Cannabis resins | kg | 7,5% | 5% | 5 / 8 / 10 (várias taxas) |
| 1301.90.40 | - - Lac | kg | 7,5% | 5% | 5 / 8 / 10 (várias taxas) |
| 1301.90.90 | - - Other | kg | 7,5% | 5% | 5 / 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 1302.11.90 | - - - Other | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 1302.12.00 | - - Of liquorice | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 1302.13.00 | - - Of hops | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 1302.14.00 | - - Of ephedra | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 1302.19 | - - Other: | ||||
| 1302.19.20 | - - - Extracts and tinctures of cannabis | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 1302.19.40 | - - - Vegetable saps and extracts of pyrethrum or of the roots of plants containing rotenone | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 1302.19.50 | - - - Japan (or Chinese) lacquer (natural lacquer) | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 1302.19.90 | - - - Other | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 1302.20.00 | - Pectic substances, pectinates and pectates | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| - Mucilages and thickeners, whether or not modified, derived from vegetable products: | |||||
| 1302.31.00 | - - Agar-agar | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 1302.39 | - - Other: | ||||
| - - - Carrageenan: | |||||
| 1302.39.11 | - - - - Powder, semi-refined | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 1302.39.12 | - - - - Powder, refined | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 1302.39.13 | - - - - Alkali treated carrageenan chips (ATCC) | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 1302.39.19 | - - - - Other | kg | 7,5% | 5% | 8 / 10 (várias taxas) |
| 1302.39.90 | - - - Other | kg | 7,5% | 5% | 8 / 10 (várias taxas) |