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Current tariff classification

Schedule 3 - Section II

    ​Section II - Vegetable products

    Chapter 13 - Lac; gums, resins and other vegetable saps and extracts


     

    Notes.

    1. 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.
      The heading does not apply to:
      1. Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (1704);
      2. Malt extract (1901);
      3. Extracts of coffee, tea or mate (2101);
      4. Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
      5. Camphor, glycyrrhizin or other products of 2914 or 2938;
      6. Concentrates of poppy straw containing not less than 50% by weight of alkaloids (2939);
      7. Medicaments of 3003 or 3004 or blood-grouping reagents (3822);
      8. Tanning or dyeing extracts (3201 or 3203.00.00);
      9. 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
      10. Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (4001).
    Note 1(g) operative 1/1/22.
    1301
    Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
    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

    Reference
    Number
    Statistical
    Code
    UnitGoodsRate#Tariff concession orders
    1301LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS):
    1301.20.00 02 kg- Gum ArabicFree View TCOs for 1301.20.00
    1301.90.00 10 kg- OtherFree View TCOs for 1301.90.00

    Reference
    Number
    Statistical
    Code
    UnitGoods
    Rate#Tariff concession orders
    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:
    1302.1 - Vegetable saps and extracts:
    1302.11.00 30 kg-- OpiumFree View TCOs for 1302.11.00
    1302.12.00 17 kg-- Of liquorice
    Free View TCOs for 1302.12.00
    1302.13.00 18 kg-- Of hopsFree​
    View TCOs for 1302.13.00
    1302.14.00 16 kg-- Of ephedra
    Free View TCOs for 1302.14.00
    1302.19-- Other:
    1302.19.10 20 kg--- Oleoresin of ginger (gingerin)5% DCS:4% DCT:5% View TCOs for 1302.19.10
    1302.19.90 81 kg--- OtherFree View TCOs for 1302.19.90
    1302.20.00 11 kg- Pectic substances, pectinates and pectatesFree View TCOs for 1302.20.00
    1302.3 - Mucilages and thickeners, whether or not modified, derived from vegetable products:
    1302.31.00 12 kg-- Agar-agarFree View TCOs for 1302.31.00
    1302.32.00 -- Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seedFree View TCOs for 1302.32.00
    13 kg Guar gum (including dehulled guar splits)
    14 kg Other
    1302.39.00 15 kg-- OtherFree View TCOs for 1302.39.00

    Footnote

    V.3

    Operative 1/7/26

    # Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

    The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

    Unless otherwise indicated general rate applies for CA.

    Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.​​

    DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.

    DCT denotes the rate for HK, KR, SG and TW.

    If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

    From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with proposed section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

    From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.

    ​​