Subheading · Chapter 13 · Section II, Vegetable products
HS 1302 32Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds
Lac; gums, resins and other vegetable saps and extracts › Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products
- Customs duty
- 30%
- 3 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 6.7%
- On Indian goods
Codes under this subheading
3 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 32 31 | Chemically treated | 30% | 5% | kg |
| 1302 32 39 | Other | 30% | 5% | kg |
| 1302 32 90 | 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 3 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: 3 tariff items
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: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1302 32, and China's below.
China: the same goods (1302 32)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 1302 32. 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 |
|---|---|---|---|---|---|---|
| 1302.32.00.00 | 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 |
- 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.
Every Chinese code in full
1302.32.00Mucilages and thickeners, derived from locust beans, locust bean seeds or guar seeds, whether or not modified
1302.32.00.00Locust bean gum, liquid and thickeners刺槐豆胶液及增稠剂
Of locust beans, locust bean seeds or guar seeds, whether or not modified从刺槐豆、刺槐豆子或瓜尔豆制得的,不论是否改性
- Unit
- kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 80%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Source来源
- 3.Viscosity黏度
- 4.Grades (food grade, industrial grade)级别(食用级、工业级)
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 8%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6.7%
RCEP rates
- Australia
- 7.5%
- Brunei
- 7.5%
- Cambodia
- 7.5%
- South Korea
- 7.5%
- Laos
- 7.5%
- Malaysia
- 7.5%
- New Zealand
- 9%
- Singapore
- 7.5%
- Thailand
- 7.5%
- Vietnam
- 7.5%
- Japan
- 8.2%
- Indonesia
- 7.5%
- Philippines
- 7.5%
- Myanmar
- 7.5%
CIQ codes
- 1302320000101Locust bean gum, locust bean seeds or guar gum, whether or not modified (feed additives)刺槐豆胶液及增稠剂(从刺槐豆、刺槐豆子或瓜尔豆制得的,不论是否改性)(饲料添加剂)
- 1302320000102Locust bean gum and thickening agents (obtained from locust beans, locust bean seeds or guar beans, whether or not modified) (1-buten-1-ylmethyl sulfide)刺槐豆胶液及增稠剂(从刺槐豆、刺槐豆子或瓜尔豆制得的,不论是否改性)(1-丁烯-1-基甲基硫醚)
- 1302320000103Locust bean gum, locust bean seeds or guar gum, whether or not modified (galactomannans)刺槐豆胶液及增稠剂(从刺槐豆、刺槐豆子或瓜尔豆制得的,不论是否改性)(半乳甘露聚糖)
- 1302320000104Locust bean gum and thickening agents (derived from locust beans, locust bean seeds or guar beans, whether or not modified) (guar gum)刺槐豆胶液及增稠剂(从刺槐豆、刺槐豆子或瓜尔豆制得的,不论是否改性)(瓜尔胶)
- 1302320000105Locust bean gum and thickening agents (derived from locust beans, locust bean seeds or guar beans, whether or not modified) (locust bean gum)刺槐豆胶液及增稠剂(从刺槐豆、刺槐豆子或瓜尔豆制得的,不论是否改性)(槐豆胶)
- 1302320000301Locust bean gum, whether or not modified (food additives subject to quarantine requirements)刺槐豆胶液及增稠剂(从刺槐豆、刺槐豆子或瓜尔豆制得的,不论是否改性)(有检疫要求食品添加剂)
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
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.