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HS heading: 1301

Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)

CN hierarchy: 13

Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.

EUDR
Out of scope of EUDR
Duty
0 % (fri) MFN
VAT
25 %
Next
Customs declaration
Klassio is decision support, not a legally binding classification. For a binding ruling, apply for a Binding Tariff Information (BTI).

Suggested classification

Chapter 13 — Chapter 13 - lac; gums, resins and other vegetable saps and extracts

EU Cellar CN2026 · Updated 2026-05-13 14:50

1301 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)

Why this?
  • CHAPTER_NOTE_13_1 Chapter note

    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 maté (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);(
    • 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 4001).
    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_13_2 Chapter note

    1Mixtures of pectic substances and sugar, with a sugar content exceeding 90 % by weight, calculated on the dry matter, are excluded from classification under subheading 130220 and are, in principle, to be classified in Chapter 17, since the character of the product is deemed to be determined by the sugar.

    EUR-Lex 02025R1926-20260101
  • SECTION_NOTE_II_1 Section note

    1In this section, the term pellets means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

    EUR-Lex 02025R1926-20260101

EUDR status

CN not in Annex I

Out of scope of EUDR
This CN code is not in any of the seven EUDR commodity scopes (Annex I of Regulation (EU) 2023/1115). No Due Diligence Statement is required.

Duties and restrictions

Tullverket 2026-05-01

Third-country duty
0 % (fri)

Erga omnes — applies to all third countries.

Distance sales ≤ €150: €3 per item instead of the ad-valorem duty, 2026-07-01 – 2028-07-01 (Reg (EU) 2026/382).

Tullverket 2026-05-13
Tariff preferences
Tullverket
No preferences registered
Anti-dumping
TARIC
No anti-dumping in force
Other restrictions
TARIC
  • Erga omnes – all origins 1011 —
    Import control of organic products
    FN CD808
VAT
Skatteverket
25 % live animals, plants, seed, feed etc. — not food
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.

Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›

25 % import VAT collected at the border (if the business is not VAT-registered).

Source: Tullverket Tulltaxan, 5 measures in force.

What do I do now?

No EUDR obligations

No EUDR obligations — here is how to declare

You may still want a Binding Tariff Information (BTI) for the customs declaration.

  1. Customs declaration

    Declare yourself in Tullverket’s e-service or through a broker/forwarder. Enter CN code 1301 and the duty rate above.

    Importing goods (Tullverket) ›
ALWAYS AVAILABLE
Need a legally binding ruling?
Apply for a BTI (Binding Tariff Information) at your national customs authority (Tullverket in Sweden). Processing ~120 days, valid 3 years.
Apply at Tullverket ›

Sources