Chapter
Chapter 13: Lac; gums, resins and other vegetable saps and extracts
Chapter 13 of the Harmonized System has 2 headings and belongs to section II (vegetable products).
Duty rates compared
UK Free Third-country duty 26 tariff lines 
EU Free – 19.2% Third-country duty 14 tariff lines · average 2.8% 
Türkiye Free – 25% Third-country duty 34 tariff lines · average 4.1% 
USA Free – 3.8% General (MFN) 14 tariff lines · average 0.8% · 1× specific or compound duty 
Canada Free General (MFN) 15 tariff lines 
Mexico Free – 15% General (MFN) 29 tariff lines · average 10.3% 
Brazil Free – 12.6% General (MFN) 24 tariff lines · average 5.8% 
Argentina Free – 12.6% General (MFN) 42 tariff lines · average 6.2% 
Peru Free – 6% General (MFN) 19 tariff lines · average 1.9% 
New Zealand Free General (MFN) 17 tariff lines 
Japan Free – 17% General (MFN) 23 tariff lines · average 2.9% · 1× specific or compound duty 
Taiwan Free – 15% General (MFN) 24 tariff lines · average 3.2% 
GCC 5% General (MFN) 34 tariff lines 
Switzerland Free General (MFN) 17 tariff lines · 4× specific or compound duty 
Norway Free – 3% General (MFN) 13 tariff lines · average 0.7% 
North Macedonia Free General (MFN) 16 tariff lines 
Nigeria 5% General (MFN) 11 tariff lines Headings 2
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$16m+US$107m+> US$602m
Exports: 180
- China: US$2bn
- India: US$1bn
- France: US$882m
- Germany: US$670m
- United States: US$606m
- Spain: US$602m
- Italy: US$310m
- Denmark: US$281m
- Indonesia: US$222m
- Philippines: US$221m
- Brazil: US$185m
- Sudan: US$180m
- United Kingdom: US$148m
- Chile: US$145m
- Mexico: US$143m
- Netherlands: US$132m
- Afghanistan: US$123m
- Switzerland: US$107m
- Czechia: US$98m
- South Korea: US$95m
- Vietnam: US$89m
- Belgium: US$89m
- Ireland: US$76m
- Canada: US$58m
- Morocco: US$56m
- Thailand: US$54m
- Chad: US$52m
- Japan: US$48m
- Pakistan: US$43m
- Poland: US$42m
- Uzbekistan: US$41m
- Australia: US$39m
- Mali: US$36m
- Singapore: US$35m
- Kenya: US$27m
- Iran: US$26m
- Peru: US$25m
- Taiwan: US$25m
- Greece: US$23m
- Madagascar: US$21m
- Türkiye: US$20m
- Austria: US$19m
- South Africa: US$18m
- Slovenia: US$18m
- Dominican Republic: US$16m
- Sweden: US$16m
- Israel: US$15m
- Egypt: US$13m
- Guatemala: US$13m
- Jordan: US$13m
- Malaysia: US$13m
- Saudi Arabia: US$12m
- Argentina: US$11m
- Turkmenistan: US$11m
- Hong Kong SAR China: US$11m
- Slovakia: US$10m
- Somalia: US$10m
- Laos: US$10m
- Tanzania: US$10m
- Portugal: US$9m
Trade value (US$) no reported trade < US$2mUS$2m+US$23m+US$102m+> US$308m
Imports: 212
- United States: US$2bn
- Germany: US$677m
- China: US$486m
- France: US$481m
- India: US$377m
- Spain: US$312m
- South Korea: US$308m
- Japan: US$303m
- Italy: US$281m
- Netherlands: US$276m
- Russia: US$263m
- United Kingdom: US$255m
- Mexico: US$255m
- Canada: US$224m
- Poland: US$175m
- Brazil: US$170m
- Australia: US$161m
- Thailand: US$156m
- Belgium: US$147m
- Denmark: US$107m
- Switzerland: US$103m
- Malaysia: US$102m
- Vietnam: US$98m
- Ireland: US$93m
- Austria: US$89m
- Indonesia: US$86m
- Taiwan: US$85m
- Hong Kong SAR China: US$85m
- Türkiye: US$84m
- Czechia: US$66m
- Singapore: US$60m
- Saudi Arabia: US$54m
- Portugal: US$53m
- Argentina: US$50m
- United Arab Emirates: US$49m
- Philippines: US$44m
- South Africa: US$43m
- Hungary: US$41m
- Chile: US$41m
- Romania: US$41m
- Ukraine: US$39m
- Egypt: US$37m
- Bangladesh: US$37m
- New Zealand: US$36m
- Israel: US$35m
- Colombia: US$32m
- Slovakia: US$31m
- Sweden: US$29m
- Algeria: US$27m
- Peru: US$26m
- Greece: US$24m
- Iran: US$23m
- Slovenia: US$23m
- Pakistan: US$22m
- Dominican Republic: US$22m
- Armenia: US$21m
- Morocco: US$20m
- Finland: US$20m
- Norway: US$19m
- Bulgaria: US$17m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  China | US$2bn | 18.9% |
| 2 |  India | US$1bn | 12.2% |
| 3 |  France | US$882m | 9.4% |
| 4 |  Germany | US$670m | 7.1% |
| 5 | United States | US$606m | 6.5% |
| 6 |  Spain | US$602m | 6.4% |
| 7 |  Italy | US$310m | 3.3% |
| 8 |  Denmark | US$281m | 3% |
| 9 |  Indonesia | US$222m | 2.4% |
| 10 |  Philippines | US$221m | 2.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$2bn | 18.3% |
| 2 | Germany | US$677m | 7.2% |
| 3 | China | US$486m | 5.2% |
| 4 | France | US$481m | 5.1% |
| 5 | India | US$377m | 4% |
| 6 | Spain | US$312m | 3.3% |
| 7 |  South Korea | US$308m | 3.3% |
| 8 | Japan | US$303m | 3.2% |
| 9 | Italy | US$281m | 3% |
| 10 |  Netherlands | US$276m | 2.9% |
The UK Global Tariff divides chapter 13 into 26 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, chapter 13 covers 14 tariff lines and the duty is between 0% and 19.2%. 9 of them are duty-free.
The Turkish Customs Tariff Schedule divides chapter 13 into 34 tariff lines; the duty is between 0% and 25% (average 4.1%). 25 of them are duty-free.
In 2024, countries exported chapter 13 goods worth US$9bn (−0.4% year on year).
The largest exporter was China (US$2bn), followed by India.
The biggest buyer was the United States, with imports of US$2bn.
Chapter notes
Note
1. 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 maté (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 3822);
(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 4001).
Additional note
1. Mixtures of pectic substances and sugar, with a sugar content exceeding 90 % by weight, calculated on the dry matter, are excluded from classification under subheading 130220 and are, in principle, to be classified in Chapter 17, since the character of the product is deemed to be determined by the sugar.
Questions and answers
What is the HS code for lac; gums, resins and other vegetable saps and extracts?
Lac; gums, resins and other vegetable saps and extracts make up HS chapter 13, in section II of the Harmonized System.
What is the import duty on lac; gums, resins and other vegetable saps and… in the UK?
Under the UK Global Tariff, imports under 13 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on lac; gums, resins and other vegetable saps and… in the EU?
Under the EU Combined Nomenclature, imports under 13 from countries without a preferential agreement are charged at 0% to 19.2%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most lac; gums, resins and other vegetable saps and…?
China, with US$2bn in 2024 (18.9% of world exports).