HSN chapter guide
Chapter 13 — Lac, gums & resins
69 eight-digit tariff lines. Rates below are from the Indian Customs Tariff First Schedule. Use the AI HSN classifier if you only have a product description. Reviewed by the CustomsAI compliance desk · 24 August 2026.
Chapter notes
- Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.
- Heading 13.02 does not apply to liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 17.04).
- Heading 13.02 does not apply to malt extract (heading 19.01).
- Heading 13.02 does not apply to extracts of coffee, tea or maté (heading 21.01).
Sample 8-digit lines
| HSN | Description | BCD |
|---|---|---|
| 1301 20 00 | Gum Arabic | 30% |
| 1301 90 11 | Asian gum | 30% |
| 1301 90 12 | African gum | 30% |
| 1301 90 13 | Asafoetida | 5% |
| 1301 90 14 | Benjamin ras | 30% |
| 1301 90 15 | Benjamin cowrie | 30% |
| 1301 90 16 | Karaya gum (Indian tragacanth) hastab | 30% |
| 1301 90 17 | Tragacanth (adraganth) | 30% |
| 1301 90 18 | Storax | 30% |
| 1301 90 19 | Other | 30% |
| 1301 90 21 | Copal | 30% |
| 1301 90 22 | Dammar batu | 30% |
| 1301 90 29 | Other | 30% |
| 1301 90 31 | Myrrh | 30% |
| 1301 90 32 | Oilbanum or frankincense | 30% |
| 1301 90 33 | Mastic gum | 30% |
| 1301 90 34 | Xanthium gum | 30% |
| 1301 90 39 | Other | 30% |
| 1301 90 41 | Of seeds | 30% |
| 1301 90 42 | Of fruits | 30% |
| 1301 90 43 | Of leaves | 30% |
| 1301 90 44 | Of spices | 30% |
| 1301 90 45 | Of flowers | 30% |
| 1301 90 46 | Of roots | 30% |
| 1301 90 49 | Other | 30% |
| 1301 90 99 | Other | 30% |
| 1302 11 00 | Opium | 30% |
| 1302 12 00 | Of liquorice | 30% |
| 1302 13 00 | Of hops | 30% |
| 1302 14 00 | Of ephedra | 15% |
| 1302 19 11 | Of belladona | 15% |
| 1302 19 12 | Of cascara sagrada | 15% |
| 1302 19 13 | Of nuxvomica | 15% |
| 1302 19 14 | Of ginseng (including powder) | 15% |
| 1302 19 15 | Of agarose | 15% |
| 1302 19 16 | Of neem | 15% |
| 1302 19 17 | Of gymnema | 15% |
| 1302 19 18 | Of garcinia or gamboge | 15% |
| 1302 19 19 | Other | 15% |
| 1302 19 20 | Cashew shell liquid (CNSL), crude | 15% |