GCC Common Customs Tariff · HS code · HS 1301.90
1301.90.20.00.00: Natural mastic.
✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026
What you pay
Importing into GCC
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
1301.90 Lac; natural gums, resins, gum-resins and oleoresins (for: other
UK Free Third-country duty 1 tariff line 
EU Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 8 tariff lines 
USA Free – 1.3% General (MFN) 2 tariff lines · average 0.7% 
Canada Free General (MFN) 2 tariff lines 
Mexico 10% General (MFN) 1 tariff line 
Brazil 3.6% – 7.2% General (MFN) 2 tariff lines · average 5.4% 
Argentina 3.6% – 7.2% General (MFN) 11 tariff lines · average 6.9% 
Peru Free General (MFN) 3 tariff lines 
New Zealand Free General (MFN) 5 tariff lines 
Japan Free – 17% General (MFN) 4 tariff lines · average 4.3% 
Taiwan Free – 5% General (MFN) 9 tariff lines · average 0.8% 
Switzerland Free General (MFN) 2 tariff lines 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 2 tariff lines 
Nigeria 5% General (MFN) 1 tariff line GCC lines: 1301.90
- 1301.90.10.00.00Tragacanth gum.
- 1301.90.20.00.00Natural mastic.
- 1301.90.30.00.00Benzoin gum.
- 1301.90.40.00.00Asafetida gum (Asafoetida).
- 1301.90.50.00.00Myrrh.
- 1301.90.60.00.00Gum Olibanum (incense).
- 1301.90.70.00.00Frankincense.
- 1301.90.80.00.00Storax.
- 1301.90.91.00.00Gum resins.
- 1301.90.92.00.00Oleoresins.
- 1301.90.93.00.00Natural resins.
- 1301.90.99.00.00Natural gums & resins (for example, balsams), excluding gum resins, n.e.s.
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N359039 U.S. CBP
The tariff classification of Frankincense Resins from the Sultanate of Oman
Legal notes
In the GCC Common Customs Tariff, 1301.90.20.00.00 is one of 12 lines under subheading 1301.90, lac; natural gums, resins, gum-resins and oleoresins (for: other.
The customs duty is 5%, and quantities are declared in Kilograms.
For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the US duty is 0%–1.3%, the Canada duty is free, the Mexico duty is 10%, the Brazil duty is 3.6%–7.2%, the Argentina duty is 3.6%–7.2%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 0%–17%, the Taiwan duty is 0%–5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.
The GCC states imported goods of subheading 1301.90 worth US$29m in 2024; the largest supplier was India.
Questions and answers
What is the GCC import duty for HS code 1301.90.20.00.00?
The customs duty in the GCC Common Customs Tariff is 5%; the supplementary unit is Kilograms. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does the GCC import these goods from?
For subheading 1301.90 as a whole, the largest supplier in 2024 was India (US$6m), followed by Spain.
Typical products
Everyday names, not part of the legal text.