Customs Tariff Schedules of Japan · statistical code · HS 1301.90
1301.90.100: 1 Shellac and other refined lac
✓ Can be used in a customs declaration Data: Customs Tariff Schedules of Japan, in force from 8 August 2026 · checked on 24 October 2026
- 1301 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
- 1301.90 Other
- 1301.90.100 1 Shellac and other refined lac
What you pay
Importing into Japan
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 
Taiwan Free – 5% General (MFN) 9 tariff lines · average 0.8% 
GCC 5% General (MFN) 12 tariff lines 
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 Japan lines: 1301.90
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 Customs Tariff Schedules of Japan, 1301.90.100 is one of 4 lines under subheading 1301.90, lac; natural gums, resins, gum-resins and oleoresins (for: other.
The applied rate is 17%, and quantities are declared in KG.
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 Taiwan duty is 0%–5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.
Japan imported goods of subheading 1301.90 worth US$5m in 2024; the largest supplier was India.
Questions and answers
What is the Japan import duty for statistical code 1301.90.100?
The applied rate in the Customs Tariff Schedules of Japan is 17%; the supplementary unit is KG. 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 Japan import these goods from?
For subheading 1301.90 as a whole, the largest supplier in 2024 was India (US$2m), followed by Thailand.
Typical products
Everyday names, not part of the legal text.