HSN 13023290
Other - Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds
8-digit tariff item under 1302 · Chapter 13 (Lac; gums, resins and other vegetable saps and extracts) · Section II
GST on HSN 13023290
| Rate | Description |
|---|---|
| 5% | 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 powderNotification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
Rate inherited from heading 1302.
Importing Products under HSN 13023290
| Basic Customs Duty | 30% |
| Social Welfare Surcharge | 10% of BCD |
| Preferential rate | - |
| ITC-HS import policy | Free |
| Unit of quantity | kg |
Exporting Products under HSN 13023290
| ITC-HS export policy | Free |
| Condition | Subject to Policy Condition 2 of the Chapter |
| Duty drawback (AIR 2023) | 0.1% (cap 170.1) / 0.15%, matched at 1302 |
| Export duty (Second Schedule) | None |
HSN 13023290 Classification
| Section II | Vegetable Products |
| Chapter 13 | Lac; gums, resins and other vegetable saps and extracts |
| 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 |
| 130232 | Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds: |
| 13023290 | Other |
Similar HSN Codes
Frequently Asked Questions
What is the HSN code for Vegetable saps and extracts - Other - Mucilages and thickeners?
The 8-digit HSN code is 13023290 - Vegetable saps and extracts - Other - Mucilages and thickeners, under heading 1302 of Chapter 13 (Lac; gums, resins and other vegetable saps and extracts).
What is the GST rate on HSN 13023290?
5% (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) - per Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
What is the customs duty on HSN 13023290?
Basic Customs Duty is 30% plus 10% Social Welfare Surcharge.
Is import under HSN 13023290 allowed?
The ITC-HS import policy for this code is Free (no licence required).
What is the total import cost for HSN 13023290?
On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 30% = ₹30,000; Social Welfare Surcharge 10% of BCD = ₹3,000; IGST 5% on ₹133,000. Total duty payable is about ₹39,650, landing the consignment at ₹139,650. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.
Can Vegetable saps and extracts - Other - Mucilages and thickeners be exported from India?
The ITC-HS export policy for HSN 13023290 is Free under Schedule 2 of the ITC-HS. Condition: Subject to Policy Condition 2 of the Chapter. See 31/2015-20.
Is duty drawback available on Vegetable saps and extracts - Other - Mucilages and thickeners?
Yes - the All Industry Rate schedule (2023) notifies rates of 0.1% / 0.15% for the variants under this code, matched at 1302. The drawback cap is 170.1. Drawback is claimed on export against the shipping bill.
Free - Other
Subject to Policy Condition 2 of the Chapter
Notification: 31/2015-20 dated 29.09.2017
CHAPTER 13
LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
NOTES:
1[1. Heading 1302 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 1704);
(b) malt extract (heading 1901);
(c) extracts of coffee, tea or mate (heading 2101);
(d) vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
(e) camphor, glycyrrhizin or other products of heading 2914 or 2938;
(f) concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939);
(g) medicaments of heading 3003 or 3004 or blood - grouping reagents (heading 3822);
(h) tanning or dyeing extracts (heading 3201 or 3203);
(i) 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
(j) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).]
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NOTES:-
|
Substituted vide Notification No. 08/2023 dated 29-05-2023 before it was read as, "1. Heading 1302 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 1704); (b) Malt extract (heading 1901); (c) Extracts of coffee, tea or mate (heading 2101); (d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22); (e) Camphor, glycyrrhizin or other products of heading 2914 or 2938; (f) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939); (g) Medicaments of heading 3003 or 3004 or blood grouping reagents (heading 3006); (h) Tanning or dyeing extracts (heading 3201 or 3203); (i) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solution of essential oils or preparation based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or (j) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001)." |
Sources
- Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
- ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
- Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
- ITC(HS) Schedule 2 - Export Policy (DGFT)
- Customs Tariff Act, 1975 - First Schedule (import tariff)
- Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify
