Working Tariff Document of New Zealand · tariff item · HS 1301.90
1301.90.00.13: Lac; shellac
✓ Can be used in a customs declaration Data: Working Tariff Document of New Zealand, in force from 24 October 2026 · checked on 24 October 2026
What you pay
Importing into New Zealand
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 
Japan Free – 17% General (MFN) 4 tariff lines · average 4.3% 
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 New Zealand 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
Tariff item 1301.90.00.13 is a line of the Working Tariff Document of New Zealand under HS subheading 1301.90 (lac; natural gums, resins, gum-resins and oleoresins (for: other).
The normal tariff rate is free, and quantities are declared in KGM.
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 Japan duty is 0%–17%, 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%.
New Zealand imported goods of subheading 1301.90 worth US$642k in 2024.
Questions and answers
What is the New Zealand import duty for tariff item 1301.90.00.13?
The normal tariff rate in the Working Tariff Document of New Zealand is free; the supplementary unit is KGM. 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.
Typical products
Everyday names, not part of the legal text.