SECTION II · 章 13
Lac; gums, resins and other vegetable saps and extracts
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (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 编码 | 描述 | 单位 | 普通进口税 | 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 (多个税率) |
| 1301.90 | - Other: | ||||
| 1301.90.30 | - - Cannabis resins | kg | 7.5% | 5% | 5 / 8 / 10 (多个税率) |
| 1301.90.40 | - - Lac | kg | 7.5% | 5% | 5 / 8 / 10 (多个税率) |
| 1301.90.90 | - - Other | kg | 7.5% | 5% | 5 / 8 / 10 (多个税率) |
| 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 (多个税率) |
| 1302.11.90 | - - - Other | kg | 7.5% | 5% | 8 / 10 (多个税率) |
| 1302.12.00 | - - Of liquorice | kg | 7.5% | 5% | 8 / 10 (多个税率) |
| 1302.13.00 | - - Of hops | kg | 7.5% | 5% | 8 / 10 (多个税率) |
| 1302.14.00 | - - Of ephedra | kg | 7.5% | 5% | 8 / 10 (多个税率) |
| 1302.19 | - - Other: | ||||
| 1302.19.20 | - - - Extracts and tinctures of cannabis | kg | 7.5% | 5% | 8 / 10 (多个税率) |
| 1302.19.40 | - - - Vegetable saps and extracts of pyrethrum or of the roots of plants containing rotenone | kg | 7.5% | 5% | 8 / 10 (多个税率) |
| 1302.19.50 | - - - Japan (or Chinese) lacquer (natural lacquer) | kg | 7.5% | 5% | 8 / 10 (多个税率) |
| 1302.19.90 | - - - Other | kg | 7.5% | 5% | 8 / 10 (多个税率) |
| 1302.20.00 | - Pectic substances, pectinates and pectates | kg | 7.5% | 5% | 8 / 10 (多个税率) |
| - Mucilages and thickeners, whether or not modified, derived from vegetable products: | |||||
| 1302.31.00 | - - Agar-agar | kg | 7.5% | 5% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 1302.39 | - - Other: | ||||
| - - - Carrageenan: | |||||
| 1302.39.11 | - - - - Powder, semi-refined | kg | 7.5% | 5% | 8 / 10 (多个税率) |
| 1302.39.12 | - - - - Powder, refined | kg | 7.5% | 5% | 8 / 10 (多个税率) |
| 1302.39.13 | - - - - Alkali treated carrageenan chips (ATCC) | kg | 7.5% | 5% | 8 / 10 (多个税率) |
| 1302.39.19 | - - - - Other | kg | 7.5% | 5% | 8 / 10 (多个税率) |
| 1302.39.90 | - - - Other | kg | 7.5% | 5% | 8 / 10 (多个税率) |