European Union tariff, chapter 13: Lac; gums, resins and other vegetable saps and extracts
Last updated
Key facts
- National lines
- 26
- Subheadings
- 11
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 13: Lac; gums, resins and other vegetable saps and extracts
Summary
The European Union tariff has 26 national lines in HS chapter 13 (lac; gums, resins and other vegetable saps and extracts), under 11 subheadings in 2 headings.
Subheadings with European Union lines
The European Union tariff has 26 national lines in HS chapter 13 (lac; gums, resins and other vegetable saps and extracts), under 11 subheadings in 2 headings.
13.01 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
13.02 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products
- 1302.11Vegetable saps and extracts: Opium1 line
- 1302.12Vegetable saps and extracts: Of liquorice1 line
- 1302.13Vegetable saps and extracts: Of hops3 lines
- 1302.14Vegetable saps and extracts: Of ephedra1 line
- 1302.19Vegetable saps and extracts: Other2 lines
- 1302.20Pectic substances, pectinates and pectates12 lines
- 1302.31Mucilages and thickeners, whether or not modified, derived from vegetable products: Agar-agar1 line
- 1302.32Mucilages and thickeners, whether or not modified, derived from vegetable products: Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds2 lines
- 1302.39Mucilages and thickeners, whether or not modified, derived from vegetable products: Other1 line
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 13 are live on border.bot for the United States (24 lines, also used by 1 other country).
- United States24 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 13?
The European Union tariff has 26 national lines in HS chapter 13 (lac; gums, resins and other vegetable saps and extracts), under 11 subheadings in 2 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.