1301.90
Chapter 13Lac; gums, resins, vegetable saps
Heading 1301Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
Subheading 130190Other
Across 12 destination markets covered, HS 1301.90 import primary tariff is lowest in Malaysia(0%) and highest in India(30%), with 2 jurisdictions at zero duty. China export rebate is 9%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 9%
- Export duty
- 0%
- Domestic VAT
- 9%
- Consumption tax
- 无
rebate on export
prov. 无
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 1301.90.40.00 | Turpentine gum (oleoresinous exudate from living trees) | 1.3% | 第二栏税率:5% | — |
INIndia | 13019011 | Asian gum | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 13019030 | - - Cannabis resins | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 1301903000 | - - Cannabis resins | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1301.90.30 | - - Cannabis resins | 1% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 13019030 | Cannabis resins | 15.00 | — | |
VNVietnam | 13019030 | - - Cannabis resins | 7.5 | 优惠税率:5 增值税:5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 130190100 | 1 Shellac and other refined lac | 20% | WTO 税率:17% | 0% RCEP |
KRKorea | 1301901000 | Oleoresins | 3 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 13019000 | Other | Free | 0% ChAFTA | |
BRBrazil | 13019010 | Goma-laca | 3.6% | 工业产品税 (IPI):0.0% | — |
MXMexico | 13019001 | Copal. | 10 | 一般进口税 (IGI):10 一般出口税 (IGE):Ex | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.