Appendix II — Preferential import tariff

Attached to Decree No. 26/2023/ND-CP

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Section/Chapter notes

Lac; gums, resins and other vegetable saps and

extracts

Notes.

1. Heading 13.02 applies, inter alia, to liquorice extract and extract of chrysanthemum, hop extract, extract of aloes and opium.

It does not apply to:

(a) Liquorice extract containing more than 10% sucrose by weight or put up as confectionery (heading 17.04);

(b) Malt extract (heading 19.01);

(c) Extracts of coffee, tea or maté (heading 21.01);

(d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);

(e) Camphor, glycyrrhizin or other products of heading 29.14 or 29.38;

(f) Concentrated poppy straw extract containing 50% or more by weight of alkaloids (heading 29.39);

(g) Pharmaceutical products of heading 30.03 or 30.04, or blood-grouping reagents (heading 38.22);

(h) Tanning or dyeing extracts (heading 32.01 or 32.03);

(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 40.01).

Chapter 13 — Lac; gums, resins and other vegetable saps and extracts

30 rows

Commodity codeDescription of goodsDuty rate (%)
13.01Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
1301.20.00- Gum Arabic5
1301.90- Other:
1301.90.30- - Cannabis resins5
1301.90.40- - Lac5
1301.90.90- - Other5
13.02Vegetable 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- - Opium:
1302.11.10- - - Pulvis opii5
1302.11.90- - - Other5
1302.12.00- - Of liquorice5
1302.13.00- - Of hops5
1302.14.00- - Of ephedra5
1302.19- - Other:
1302.19.20- - - Extracts and tinctures of cannabis5
1302.19.40- - - Vegetable saps and extracts of pyrethrum or of the roots of plants containing rotenone5
1302.19.50- - - Japan (or Chinese) lacquer (natural lacquer)5
1302.19.90- - - Other5
1302.20.00- Pectic substances, pectinates and pectates5
- Mucilages and thickeners, whether or not modified, derived from vegetable products:
1302.31.00- - Agar-agar5
1302.32.00- - Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds5
1302.39- - Other:
- - - Carrageenan:
1302.39.11- - - - Powder, semi-refined5
1302.39.12- - - - Powder, refined5
1302.39.13- - - - Alkali treated carrageenan chips (ATCC)5
1302.39.19- - - - Other5
1302.39.90- - - Other5

Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.