| | | » Tariff | | Legal notes : LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS | | 1. Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading does not apply to: a) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 17.04); b) Malt extract (heading 19.01); c) Extracts of coffee, tea or maté (heading 21.01); d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22); e) Camphor, glycyrrhizin or other products of heading 29.14 or 29.38; f) Concentrates. of poppy straw containing not less than 50 % by weieht of alkaloids (heading 29.39): g) Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading 30.06); h) Tanning or dyeing extracts (heading 32.01 or 32.03); ij) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or k) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 40.01). Additional notes. 1 - Reduced duty should be applied as per terms and reservations defined by customs directorate. | | Back | | | | |