Skip to content
GOODS ACROSS BORDERS

HS HEADING 1301

Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)

6-digit subheadings (2)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

1301.20

Gum Arabic

1301.90

Natural gums, resins, gum-resins and oleoresins, n.e.c. in heading no. 1301

Chapter 13 classification notes

Chapter 13 includes the controlled vegetable saps — opium poppy extract (1302.11), cannabis extract (1302.19) — which are subject to UN Single Convention 1961 controls and require destination narcotic-import permits. Most are illegal for personal-traveler import.

Frequent misclassification in this chapter

CBD oil and cannabis extracts fall under 1302.19 / 3301.30 depending on form; the 1961 Convention controls apply regardless of HS code. Pure essential oils are Chapter 33 not 13.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 13

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog