Appendix II — Preferential import tariff
Attached to Decree No. 26/2023/ND-CP
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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 code | Description of goods | Duty rate (%) |
|---|---|---|
| 13.01 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) | |
| 1301.20.00 | - Gum Arabic | 5 |
| 1301.90 | - Other: | |
| 1301.90.30 | - - Cannabis resins | 5 |
| 1301.90.40 | - - Lac | 5 |
| 1301.90.90 | - - Other | 5 |
| 13.02 | 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 | - - Opium: | |
| 1302.11.10 | - - - Pulvis opii | 5 |
| 1302.11.90 | - - - Other | 5 |
| 1302.12.00 | - - Of liquorice | 5 |
| 1302.13.00 | - - Of hops | 5 |
| 1302.14.00 | - - Of ephedra | 5 |
| 1302.19 | - - Other: | |
| 1302.19.20 | - - - Extracts and tinctures of cannabis | 5 |
| 1302.19.40 | - - - Vegetable saps and extracts of pyrethrum or of the roots of plants containing rotenone | 5 |
| 1302.19.50 | - - - Japan (or Chinese) lacquer (natural lacquer) | 5 |
| 1302.19.90 | - - - Other | 5 |
| 1302.20.00 | - Pectic substances, pectinates and pectates | 5 |
| - Mucilages and thickeners, whether or not modified, derived from vegetable products: | ||
| 1302.31.00 | - - Agar-agar | 5 |
| 1302.32.00 | - - Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds | 5 |
| 1302.39 | - - Other: | |
| - - - Carrageenan: | ||
| 1302.39.11 | - - - - Powder, semi-refined | 5 |
| 1302.39.12 | - - - - Powder, refined | 5 |
| 1302.39.13 | - - - - Alkali treated carrageenan chips (ATCC) | 5 |
| 1302.39.19 | - - - - Other | 5 |
| 1302.39.90 | - - - Other | 5 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.