Lac; Gums, Resins and Other Vegetable Saps and Extracts
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% | - |