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THE CUSTOMS TARIFF ACT, 1975 (SCHEDULE)
SECTION II. VEGETABLE PRODUCTS

THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

SECTION II

VEGETABLE PRODUCTS

NOTE :

In this Section, the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 (percent) by weight.

CHAPTER 13

Lac; gums, resins and other vegetable saps and extracts

NOTE :

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 mate (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);

    (h) tanning or dyeing extracts (heading 3201 or 3203);

    (i) 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

    (j) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).

Tariff Item

Description of goods Unit Rate of duty
Standard Preferential Areas
(1) (2) (3) (4) (5)
1301 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)      
1301 20 00 - Gum Arabic kg. 30% 20%
1301 90 - Other :      
  --- Natural gums :      
1301 90 11 ---- Asian gum kg. 30% -
1301 90 12 ---- African gum kg. 30% -
1301 90 13 ---- Asafoetida kg. 5% -
1301 90 14 ---- Benjamin ras kg. 30% -
1301 90 15 ---- Benjamin cowrie kg. 30% -
1301 90 16 ---- Karaya gum (Indian tragacanth) hastab kg. 30% -
1301 90 17 ---- Tragacanth (adraganth) kg. 30% -
1301 90 18 ---- Storax kg. 30% -
1301 90 19 ---- Other kg. 30% -
  --- Resins :      
1301 90 21 ---- Copal kg. 30% -
1301 90 22 ---- Dammar batu kg. 30% -
1301 90 29 ---- Other kg. 30% -
  --- Gum resins :      
1301 90 31 ---- Myrrh kg. 30% -
1301 90 32 ---- Oilbanum or frankincense kg. 30% -
1301 90 33 ---- Mastic gum kg. 30% -
1301 90 34 ---- Xanthium gum kg. 30% -
1301 90 39 ---- Other kg. 30% -
  --- Oleoresins :      
1301 90 41 ---- Of seeds kg. 30% -
1301 90 42 ---- Of fruits kg. 30% -
1301 90 43 ---- Of leaves kg. 30% -
1301 90 44 ---- Of spices kg. 30% -
1301 90 45 ---- Of flowers kg. 30% -
1301 90 46 ---- Of roots kg. 30% -
1301 90 49 ---- Other kg. 30% -
  --- Other      
1301 90 99 ---- Other kg. 30% -
1302 VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS      
  - Vegetable saps and extracts :      
1302 11 00 -- Opium kg. 30% -
1302 12 00 -- Of liquorice kg. 30% -
1302 13 00 -- Of hops kg. 30% -
1302 19 -- Other :      
  --- Extracts :      
1302 19 11 ---- Of belladona kg. 30% -
1302 19 12 ---- Of cascara sagrada kg. 30% -
1302 19 13 ---- Of nuxvomica kg. 30% -
1302 19 14 ---- Of ginseng (including powder) kg. 30% -
1302 19 15 ---- Of agarose kg. 30% -
1302 19 16 ---- Of neem kg. 30% -
1302 19 17 ---- Of gymnema kg. 30% -
1302 19 18 ---- Of garcinia and gamboge kg. 30% -
1302 19 19 ---- Other kg. 30% -
1302 19 20 --- Cashew shell liquid (CNSL), crude kg. 30% -
1302 19 30 --- Purified and distilled CNSL (Cardanol) kg. 30% -
1302 19 90 --- Other kg. 30% -
1302 20 00 - Pectic substances, pectinates and pectates kg. 30% -
  - Mucilages and thickeners, whether or not modified, derived from vegetable products :      
1302 31 00 -- Agar-agar kg. 30% -
1302 32 -- Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds:      
1302 32 10 Omitted      
1302 32 20 Omitted      
  --- Guargum:      
1302 32 31 ---- Chemically treated kg. 30% -
1302 32 39 ---- Other kg . 30% -
1302 32 40 Omitted w.e.f. 01-05-2023      
1302 32 90 --- Other kg. 30% -
1302 39 -- Other :      
1302 39 10 --- Tamarind Kernel Powder kg . 30% -
1302 39 20 --- Kappa carrageenan kg . 30% -
1302 39 90 --- Other kg . 30% -

EXEMPTION NOTIFICATIONS

[Notfn. No. 76/03-Cus. dt. 13.5.2003]

For exemption to specified goods of chapter 13 when imported from the transitional Islamic State of Afghanistan see Notfn. No. 76/03-Cus. dt. 13.5.2003.