Customs tariff code 1301: Schellack; natürliche Gummen, Harze, Gummiharze und Oleoresine (z. B. Balsame)
Reference data as at 1 July 2026
Customs tariff code 1301 covers Schellack; natürliche Gummen, Harze, Gummiharze und Oleoresine (z. B. Balsame). The third-country duty rate is 0 %, plus import VAT.
1301 is heading in the EU customs tariff, in chapter 13. 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
- 1301
- Third-country duty
- 0 %
- Declarable
- No
- Binding rulings
- 0
Where this code sits in the tariff
- 13LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
- 1301Schellack; natürliche Gummen, Harze, Gummiharze und Oleoresine (z. B. Balsame)
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | 0 % | MFN |
| San Marino | 0 % | Customs Union Duty |
| Jordan | 0 % | 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 of | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| Lebanon | 0 % | Tariff preference |
| Egypt | 0 % | Tariff preference |
| Andorra | 0 % | Tariff preference |
| Korea, Republic of (South Korea) | 0 % | Tariff preference |
| Mexico | 0 % | 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
Zu Unterposition 1301 20 00: Gummi arabicum hat die Form von Tropfen oder unregelmäßigen Stücken, die gelblich oder rötlich, durchscheinend, in Wasser löslich, in Alkohol unlöslich sind. (entfallen) bis
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 …
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 1301 cover?
Code 1301 covers Schellack; natürliche Gummen, Harze, Gummiharze und Oleoresine (z. B. Balsame). Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 1301?
The third-country duty rate for 1301 is 0 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.
What is the HS code for 1301?
The first six digits form the HS code: 1301. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 1301 have?
1301 has four digits and identifies a Harmonised System heading. A German import declaration requires the eleven-digit commodity code.
Where does 1301 sit in the tariff?
1301 sits in this hierarchy: 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 1301?
The EBTI database currently holds no valid decisions on 1301. 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 1301 change?
1301 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.