Section Text
Heading 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:
(a) liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 1704);
(b) malt extract (heading 1901);
(c) extracts of coffee, tea or mate (heading 2101);
(d) vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
(e) camphor, glycyrrhizin or other products of heading 2914 or 2938;
(f) concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939);
(g) medicaments of heading 3003 or 3004 or blood - grouping reagents (heading 3006);
(h) tanning or dyeing extracts (heading 3201 or 3203);
(i) 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
(j) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).
| Tariff Item | Description of goods | Unit | Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| 1301 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) | |||
| 1301 10 | - Lac: | |||
| 1301 10 10 | -- Shellac | kg. | 30% | - |
| 1301 1020 | -- Seed lac | kg. | 30% | - |
| 1301 1030 | -- Stick lac | kg. | 30% | - |
| 1301 1040 | -- Dewaxed and decolourised lac | kg. | 30% | - |
| 1301 1050 | -- Bleached lac | kg. | 30% | - |
| 1301 1060 | -- Gasket lac | kg. | 30% | - |
| 1301 1070 | -- Button lac | kg. | 30% | - |
| 1301 1080 | -- Garnet lac | kg. | 30% | - |
| 1301 1090 | -- Other | kg. | 30% | - |
| 1301 2000 | - Gum Arabic | kg. | 30% | 20% |
| 1301 90 | - Other: | |||
| --- Natural gums: | ||||
| 13019011 | - -- Asian gum | kg. | 30% | - |
| 1301 90 12 | -- African gum | kg. | 30% | - |
| 1301 90 13 | -- - Asafoettda | kg. | 30% | - |
| 1301 90 14 | -- Benjamin ras | kg. | 30% | - |
| 1301 90 15 | -- Benjamin cowrie | kg. | 30% | - |
| 1301 90 16 | -- - Karaya gum (Indian tragacanth) hastab | kg. | 30% | - |
| 130190 17 | -- - Tragacanth (adraganth) | kg. | 30% | - |
| 1301 90 18 | -- - Storax | kg. | 30% | - |
| 1301 90 19 | --- Other | kg. | 30% | - |
| -- Resins: | ||||
| 13019021 | -- Copal | kg. | 30% | - |
| 1301 90 22 | -- Dammar batu | kg. | 30% | - |
| 1301 90 29 | -- Other | kg. | 30% | - |
| -- Gum resins: | ||||
| 13019031 | --- Myrrh | kg. | 30% | - |
| 1301 90 32 | --- Oilbanum or frankincense | kg. | 30% | - |
| 1301 90 33 | -- Mastic gum | kg. | 30% | |
| 1301 90 34 | --- Xanthium gum | kg. | 30% | - |
| 1301 90 39 | --- Other | kg. | 30% | - |
| -- Oleoresins: | ||||
| 13019041 | --- Of seeds | kg. | 30% | - |
| 13019042 | --- Of fruits | kg. | 30% | - |
| 1301 90 43 | --- Of leaves | kg. | 30% | - |
| 1301 9044 | -- Of spices | kg. | 30% | - |
| 13019045 | -- Of flowers | kg. | 30% | - |
| 13019046 | -- Of roots | kg. | 30% | - |
| 13019049 | -- - Other | kg. | 30% | - |
| 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 1100 | - Opium | kg. | 30% | - |
| 1302 12 00 | -- Of liquorice | kg. | 30% | - |
| 1302 13 00 | -- Of hops | kg. | 30% | - |
| 1302 14 00 | -- Of pyrethrum or of the roots of plants containing rotenone | kg. | 30% | |
| 1302 19 | -- Other: | |||
| -- Extracts: | ||||
| 1302 19 11 | -- Of belladona | kg. | 30% | - |
| 1302 19 12 | -- Of cascara sagrada | kg. | 30% | - |
| 1302 19 13 | -- - Of nuxvomica | kg. | 30% | - |
| 1302 19 14 | -- Of ginseng (including powder) | kg. | 30% | . |
| 1302 19 15 | -- Of agarose | kg. | 30% | - |
| 1302 19 16 | -- Of neem | kg. | 30% | - |
| 1302 19 17 | -- Of gymnema | kg. | 30% | - |
| 13021918 | .... of garcinia or gamboges | kg. | 30% | - |
| 1302 19 19 | ---- Other | kg. | 30% | - |
| 1302 19 20 | -- Cashew shell liquid (CNSL), crude | kg. | 30% | - |
| 1302 19 30 | -- Purified and distilled CNSL (Cardanol) | kg. | 30% | - |
| 1302 1990 | -- Other | kg, | 30% | - |
| 13022000 | - Pectic substances, pecti nates and pectates | kg. | 30% | '- |
| - Mucilages and thickeners, whether or not modified, derived from vegetable products : | ||||
| 130231 00 | -- Agar-agar | kg. | 30% | - |
| 1302 32 | -- Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds: | |||
| 130232 10 | -- Guar meal | kg. | 30% | - |
| 1302 32 20 | -- Guargum refined split | kg. | 30% | - |
| 1302 32 30 | -- Guargum treated and pulverized | kg. | 30% | - |
| 1302 32 40 | -- Kappa carrageenan | kg. | 30% | - |
| 1302 32 90 | -- Other | kg. | 30% | - |
| 1302 39 00 | -- Other | kg. | 30% | - |