Customs tariff code

Customs tariff code 13: LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

Reference data as at 1 July 2026

Customs tariff code 13 covers LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

13 is a chapter in the EU customs tariff. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.

This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.

Customs code
13
Third-country duty
See subdivision
Declarable
No
Binding rulings
0

Duty rates and preferences

OriginDuty rateBasis
San Marino0 %Customs Union Duty
Jordan0 %Tariff preference
GSP+ (incentive arrangement for sustainable development and…0 %Tariff preference
GSP-EBA (Special arrangement for the least-developed countries…0 %Tariff preference
Moldova, Republic of0 %Tariff preference
OCTs (Overseas Countries and Territories)0 %Tariff preference
United Kingdom0 %Tariff preference
Lebanon0 %Tariff preference
Egypt0 %Tariff preference
Andorra0 %Tariff preference
Korea, Republic of (South Korea)0 %Tariff preference
Mexico0 %Tariff preference

Rates from the EU TARIC database. Preferential rates require valid proof of origin.

Binding tariff information for this code

The EBTI database currently holds no valid binding tariff information for this code. Comparable cases are found through the parent heading.

Notes that govern this classification

Official excerpts are reproduced in their original language.

Kapitel 13

1. Zu Position 1302 gehören insbesondere Süßholz-Auszug, Pyrethrum-Auszug, Hopfen-Auszug, Aloe-Auszug und Opium (RV E1301000). Zu dieser Position gehören dagegen nicht: a) Süßholz-Auszug mit einem Saccharosegehalt von mehr als 10 GHT oder als Zuckerware aufgemacht (Position 1704) (RV E1301A00); b) Malzextrakt (Position 1901) (RV E1301B00); c) Kaffee-, Tee- und Mate-Auszüge (Position 2101) (RV E1301C00); d) Pflanzensäfte und Pflanzenauszüge, die alkoholhaltige Getränke sind (Kapitel 22) (RV E1301D00); e) natürlicher Campher, Glycyrrhizin und andere Waren der Positionen 2914 und 2938 (RV E1301E00); f) Mohnstrohkonzentrate mit einem Gehalt an Alkaloiden von 50 GHT oder mehr (Position 2939) (RV E1301F00); g) Arzneiwaren der Position 3003 oder 3004 und Reagenzien zum Bestimmen der Blutgruppen oder Blutfaktoren (Position 3006) (RV E1301G00); h) Gerbstoffauszüge und Farbstoffauszüge (Position 3 …

Abschnitt II

1. In diesem Abschnitt gelten als „Pellets“ Erzeugnisse, die entweder unmittelbar durch Pressen oder durch Zusatz eines Bindemittels in einer Menge von nicht mehr als 3 GHT zu Zylindern, Kügelchen usw. agglomeriert worden sind (RV C0201000).

Subdivisions of this code

Frequently asked questions

What does customs tariff code 13 cover?

Code 13 covers LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS. Classification turns on the material, function, and intended use of the goods, not on their trade name.

What is the duty rate for 13?

TARIC holds no third-country rate of its own for 13. The rate follows from the declarable commodity code beneath it.

How many digits does 13 have?

13 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

Is there binding tariff information for 13?

The EBTI database currently holds no valid decisions on 13. Comparable cases are found through the parent heading instead.

What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

Does customs tariff code 13 change?

13 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

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