Subheading · Chapter 13 · Heading 1302

1302.11

1302.11: Vegetable saps and extracts: opium

Official description Opium

Subheading 1302.11 belongs to heading 1302 (vegetable saps and extracts) in chapter 13.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1302 11 00 00 Opium Free

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014

Import requirements 2

  • Import controlHome Office Controlled Drugs (import)
    Applies to goods from
    all countries
    Legal act
    2001 No. 3998
    Documents
    • 9113
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Chile, Malaysia Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£4k-80.7% · previous 12 months
Average import price£74.44 per kg
Jan 2024: £7kMar 2024: £1kDec 2024: £5kApr 2025: £10kJun 2025: £1kJul 2025: £3kNov 2025: £975Mar 2026: £1kJun 2026: £1k 2024
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Netherlands £3k 72.7% -31.9%
China £975 27.3% —
India £0 0% -100%
Iran £0 0% -100%
Italy £0 0% -100%

Same subheading in other tariffs

World trade in 2024

1302.11 · US$8.4m

Trade value (US$) no reported trade < US$5.8kUS$5.8k+US$64.5k+US$358.4k+> US$6.4m

Exports: 37
  1. United States: US$6.4m
  2. India: US$451.5k
  3. China: US$409.8k
  4. Switzerland: US$358.4k
  5. Canada: US$301.7k
  6. France: US$124.1k
  7. South Africa: US$107.2k
  8. United Kingdom: US$64.5k
  9. Spain: US$63.5k
  10. Morocco: US$35.8k
  11. Italy: US$29.5k
  12. Germany: US$27.8k
  13. Netherlands: US$18.9k
  14. Norway: US$14.2k
  15. Japan: US$7.2k
  16. Iran: US$5.8k
  17. Denmark: US$5.6k
  18. Türkiye: US$5k
  19. Colombia: US$4.6k
  20. Thailand: US$2.3k
  21. Israel: US$2k
  22. Singapore: US$2k
  23. Brazil: US$1.3k
  24. Philippines: US$1.2k
  25. Poland: US$1.2k
  26. New Zealand: US$600
  27. Russia: US$600
  28. Australia: US$400
  29. South Korea: US$300
  30. Mexico: US$200
  31. Malaysia: US$200
  32. Argentina: US$100
  33. Belgium: US$0
  34. Latvia: US$0
  35. Romania: US$0
  36. Taiwan: US$0
  37. Slovenia: US$0

Top exporters

RankCountryValueShare
1 United States US$6.4m 75.7%
2 India US$451.5k 5.4%
3 China US$409.8k 4.9%
4 Switzerland US$358.4k 4.3%
5 Canada US$301.7k 3.6%
6 France US$124.1k 1.5%
7 South Africa US$107.2k 1.3%
8 United Kingdom US$64.5k 0.8%
9 Spain US$63.5k 0.8%
10 Morocco US$35.8k 0.4%

Top importers

RankCountryValueShare
1 Brazil US$4.1m 49.2%
2 Mexico US$2.2m 26.3%
3 Malaysia US$459.8k 5.5%
4 Germany US$330.7k 3.9%
5 France US$299.2k 3.6%
6 South Korea US$296k 3.5%
7 United States US$172.5k 2%
8 Spain US$116.2k 1.4%
9 Switzerland US$100.8k 1.2%
10 Italy US$48.9k 0.6%

The UK Global Tariff has one tariff line for subheading 1302.11; the duty is duty-free.

Subheading 1302.11 is a single line in the EU Combined Nomenclature, where the duty is duty-free.

173 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of these goods into the UK came to £3.6k between September 2025 and August 2026 (down 81% on the year before); Netherlands supplied 73%, followed by China.

In 2024, countries exported these goods worth US$8.4m (−22.5% year on year).

The largest exporter was the United States (US$6.4m), followed by India.

Products classified here

Questions and answers

What is the HS code for vegetable saps and extracts: opium?

Vegetable saps and extracts: opium fall under HS subheading 1302.11, part of heading 1302, in section II of the Harmonized System.

What is the import duty on vegetable saps and extracts: opium in the UK?

Under the UK Global Tariff, imports under 1302.11 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 vegetable saps and extracts: opium in the EU?

Under the EU Combined Nomenclature, imports under 1302.11 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most vegetable saps and extracts: opium?

The United States, with US$6.4m in 2024 (75.7% of world exports).

Which countries can export these goods to the UK duty-free?

173 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Netherlands (73%), China (27%) and India (0%), out of total imports of £3.6k.