HS 1301
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
Nhựa cánh kiến đỏ; gôm tự nhiên, nhựa cây, nhựa gôm và nhựa dầu tự nhiên (ví dụ, nhựa thơm từ cây balsam)
| Code | Description | Unit | MFN rate | Ordinary rate |
|---|---|---|---|---|
| 1301.20.00 | Gum ArabicGôm Ả rập | kg | 5% | 7.5% |
| 1301.90 | OtherLoại khác | |||
| 1301.90.30 | Cannabis resinsNhựa cây gai dầu | kg | 5% | 7.5% |
| 1301.90.40 | LacNhựa cánh kiến đỏ | kg | 5% | 7.5% |
| 1301.90.90 | OtherLoại khác | kg | 5% | 7.5% |
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Source: the tariff workbook Biểu thuế xuất nhập khẩu, compiled by the Customs Sub-Department of Region VIII (Chi cục Hải quan khu vực VIII), updated 5 April 2026. The tariff and HS code lookup of Vietnam Customs (customs.gov.vn)
The workbook is a compilation, not the legal text: the legal texts prevail.
Not shown: the preferential rates of the free trade agreements (FTA), VAT, special consumption tax, environmental protection tax and export duty.
This page is general information, not legal advice and not a classification decision. Tariff texts and rates change: check the publisher's current schedule, and ask the customs authority for a binding ruling where the answer matters.
All headings of chapter 13: Lac; gums, resins and other vegetable saps and extracts