Heading · Chapter 13 · Section II, Vegetable products
HS 1302Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products
Lac; gums, resins and other vegetable saps and extracts
- Customs duty
- 30%
- 24 tariff items
- GST now
- 5%
- Import policy
- Mostly Free
- Restricted: 1 item
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 20%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
9 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 1302 11 00 | Opium | 30% | 5% | kg |
| 1302 12 00 | Of liquorice | 30% | 5% | kg |
| 1302 13 00 | Of hops | 30% | 5% | kg |
| 1302 14 00 | Of ephedra | 30% | 5% | kg |
| 1302 19 | Other | 30% | 5% | kg |
| 1302 20 00 | Pectic substances, pectinates and pectates | 30% | 5% | kg |
| 1302 31 00 | Agar-agar | 30% | 5% | kg |
| 1302 32 | Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds | 30% | 5% | kg |
| 1302 39 | Other | 30% | 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 24 tariff items: 30%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 39 tariff items
- Restricted: 1 tariff item
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 18%, or 5% for some goods.
- Change: Down.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 74 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products including tamarind kernel powder | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 1302 | Vegetable saps and extracts; pectic substances, pectinates and pectates; Agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products | — | — |
| 130201 | Of Guar Gum | 0.1% | Rs. 170.1 per MT |
| 130299 | Others | 0.15% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 40 tariff items
China: the same goods (1302)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 25 in force and 7 expired under 1302. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 1302.11.00.00 | Opium saps and extracts鸦片液汁及浸膏 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 9BIPQ |
| 1302.12.00.00 | Liquorice extract甘草液汁及浸膏 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | 4xAyR |
| 1302.13.00.00 | Hop juice and extracts啤酒花液汁及浸膏 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | ABRSPQ |
| 1302.14.00.11 | Ephedra extracts and extract powders for the manufacture of pesticides供制农药用麻黄浸膏及浸膏粉 | 7.1%APTA rate, with an APTA certificate of origin | 9.5% | 13% | 13% | 23ABPQ |
| 1302.14.00.12 | Ephedra extracts and extract powders for the manufacture of medicaments供制医药用麻黄浸膏及浸膏粉 | 7.1%APTA rate, with an APTA certificate of origin | 9.5% | 13% | 13% | Q23ABPQ |
| 1302.14.00.19 | Other extracts and powders of ephedra其他麻黄浸膏及浸膏粉 | 7.1%APTA rate, with an APTA certificate of origin | 9.5% | 13% | 13% | 23ABPQ |
| 1302.14.00.20 | Juice of Ephedra麻黄液汁 | 7.1%APTA rate, with an APTA certificate of origin | 9.5% | 13% | 13% | Q23ABPQ |
| 1302.19.10.00 | Raw lacquer生漆 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | ABNMPQ |
| 1302.19.20.00 | Azadirachtin印楝素 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 9% | ABSPQ |
| 1302.19.40.00 | Saps and extracts of ginkgo银杏的液汁及浸膏 | 7.1%APTA rate, with an APTA certificate of origin | 9.5% | 13% | 13% | ABPQ |
| 1302.19.90.01 | Matrine苦参碱 | 7.1%APTA rate, with an APTA certificate of origin | 9.5% | 13% | 13% | ABSPQ |
| 1302.19.90.13 | Saps and extracts of endangered plants for the manufacture of pesticides供制农药用的濒危植物液汁及浸膏 | 7.1%APTA rate, with an APTA certificate of origin | 9.5% | 13% | 0% | ABFEPQ |
| 1302.19.90.19 | Other plant saps and extracts for the manufacture of pesticides供制农药用的其他植物液汁及浸膏 | 7.1%APTA rate, with an APTA certificate of origin | 9.5% | 13% | 13% | ABRPQ |
| 1302.19.90.95 | Yew tree sap and extract红豆杉液汁及浸膏 | 7.1%APTA rate, with an APTA certificate of origin | 9.5% | 13% | 0% | ABFEPQ |
| 1302.19.90.96 | Juices and extracts of liquorice黄草汁液及浸膏 | 7.1%APTA rate, with an APTA certificate of origin | 9.5% | 13% | 13% | ABFEPQ |
| 1302.19.90.97 | Other endangered vegetable saps and extracts其他濒危植物液汁及浸膏 | 7.1%APTA rate, with an APTA certificate of origin | 9.5% | 13% | 0% | ABFEPQ |
| 1302.19.90.99 | Other vegetable saps and extracts其他植物液汁及浸膏 | 7.1%APTA rate, with an APTA certificate of origin | 9.5% | 13% | 13% | ABNMRSPQ |
| 1302.20.00.00 | Pectins, pectinates and pectates果胶、果胶酸盐及果胶酸酯 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | AR |
| 1302.31.00.00 | Agar-agar琼脂 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | AR |
| 1302.32.00.00 | Locust bean gum, liquid and thickeners刺槐豆胶液及增稠剂 | 6.7%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | AR |
| 1302.39.11.00 | Carrageenan卡拉胶 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | AR |
| 1302.39.12.00 | Alginates褐藻胶 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | ABPQ |
| 1302.39.19.00 | Mucilages and thickeners, derived from seaweeds and other algae海草及其他藻类胶液及增稠剂 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | ABPQ |
| 1302.39.90.10 | Unlisted saps and extracts of endangered plants; thickening agents未列名濒危植物胶液及增稠剂 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | ABFEPQ |
| 1302.39.90.90 | Other vegetable saps and extracts; mucilages and thickeners, not elsewhere specified or included其他未列名植物胶液及增稠剂 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | ABMRPQ |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous1301Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)One level upChapter 13Lac; gums, resins and other vegetable saps and extractsNext1401Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.