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Chapter 13
Notes:


Heading No. 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to :
  1. Liquorice extract containing more than 10 per cent by weight of sucrose or put up as confectionery (Heading No. 17.04);
  2. Malt extract (Heading No. 19.01);
  3. Extracts of coffee, tea or mate (Heading No. 21.01);
  4. Vegetable saps or extracts constituting alcoholic beverages (Ch. 22);
  5. Camphor, glycrrhizin or other products of Heading No. 29.14 or 29.38;
  6. Medicaments of Heading No. 30.03 or 30.04 or blood-grouping reagents (Heading No. 30.06);
  7. Tanning or dyeing extracts (Heading No. 32.01 or 32.03);
  8. 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
  9. Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (Heading No. 40.01).
Heading No. Sub-heading No. Description of article Rate of duty
      Standard Preferential Areas
(1) (2) (3) (4) (5)
13.01   Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)    
  1301.10 - Lac 35%  
  1301.20 - Gum Arabic 35% 25%
  1301.90 -Other 35%  
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 35%  
  1302.12 -- Of liquorice 35%  
  1302.13 -- Of hops 35%  
  1302.14 -- Of pyrethrum or of the roots of plants containing rotenone 35%  
  1302.19 -- Other 35%  
  1302.20 - Pectic substances, pectinates and pectates 35%  
    - Mucilages and thickeners, whether or not modified, derived from vegetable products :    
  1302.31 -- Agar-agar 35%  
  1302.32 -- Mucilages and thickeners whether or not modified, derived from locust beans locust bean seeds or guar seeds 35%  
  1302.39 -- Other 35%  


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