虫胶；天然树胶、树脂、胶树脂及油树脂
所属章：虫胶、树胶、植物汁液。以下为 HS 1301 品目在 14 国海关的进口关税、零关税国、FTA 优惠、进口管制要求一览。数据来源各国海关总署。
该品目下某子目的中国出口退税率（数据来源 GACC）。具体商品需在详情页核对，子目间可能差异。
14 国对比矩阵
关税数据来自 MFN / Basic Customs Duty 等主税则首列；进口管制数据含 LARTAS、FDA 许可、BIS 认证、TISI、禁限目录等。
| ISO | 国家 | 码数 | MFN 范围 | 零税率 | FTA | 管制 | |
|---|---|---|---|---|---|---|---|
| US | 美国 | 9 | 1.3% – 1.3% | 8 | 有 | 无 | 进入 → |
| IN | 印度 | 26 | 5% – 30% | — | — | 26 | 进入 → |
| ID | 印度尼西亚 | 4 | 5% – 5% | — | 有 | 2 | 进入 → |
| MY | 马来西亚 | 4 | 0% – 0% | 4 | 有 | 无 | 进入 → |
| PH | 菲律宾 | 5 | — | — | — | 无 | 进入 → |
| TH | 泰国 | 4 | 15% – 15% | — | 有 | 4 | 进入 → |
| VN | 越南 | 4 | 7.5% – 7.5% | — | 有 | 4 | 进入 → |
| JP | 日本 | 5 | 20% – 20% | 1 | 有 | 无 | 进入 → |
| KR | 韩国 | 5 | 3% – 3% | — | 有 | 无 | 进入 → |
| AU | 澳大利亚 | 2 | — | 2 | 有 | 无 | 进入 → |
| GB | 英国 | 2 | 0% – 0% | 2 | — | 无 | 进入 → |
| BR | 巴西 | 3 | 3.6% – 7.2% | — | — | 无 | 进入 → |
| MX | 墨西哥 | 4 | 10% – 10% | — | — | 无 | 进入 → |
| CN | 中国 | 12 | 3% – 15% | — | 有 | 12 | 进入 → |
下钻到 6 位子目对比
本品目含 2 个 WCO 子目。点击任一进入 6 位码跨国税率详细对比。
HS 法律注释 · 第 13 章
章注释与类注释是 HS 归类的法律依据（GIR 规则 1），效力高于品目描述的直觉理解。英文为协调制度正本。
第 13 章注释（Chapter Notes）
1. 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);
- 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 4001).
### Additional chapter notes
1. Mixtures of pectic substances and sugar with a sugar content exceeding 90% by weight, calculated on the dry matter, are excluded from classification under subheading 1302 20 and are in principle to be classified in Chapter 17, since the character of the product is deemed to be determined by the sugar.
第 II 类注释（Section II Notes）· Vegetable products
1. 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% by weight.
来源：HS 协调制度法律注释（经 UK Trade Tariff 官方载录）· 英文正本，中文译本以海关总署《进出口税则注释》为准