HS Heading 1301
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
2 tariff lines in this heading, within chapter 13 (Lac; gums, resins and other vegetable saps and extracts). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 13012000 | Gum Arabic | 5 | 0 | 15 | 5 | 5 | 0 | 31.5% |
| 13019000 | Natural gums, resins, gum-resins,natural oleoresesins and balsams (excl. gum arabic) | 5 | 0 | 15 | 5 | 5 | 0 | 31.5% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 681,261,856 (2,910,709 kg) under this heading, across 2 of its 2 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 2 | 409,321 kg | BDT 136,193,464 |
| January 2026 | 2 | 328,228 kg | BDT 130,109,909 |
| February 2026 | 2 | 435,720 kg | BDT 103,448,881 |
| March 2026 | 2 | 323,328 kg | BDT 87,050,955 |
| April 2026 | 1 | 630,907 kg | BDT 117,261,854 |
| May 2026 | 2 | 783,205 kg | BDT 107,196,793 |
The largest lines by assessable value in May 2026:
Import figures: NBR Import Statements (IM-4 commercial), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.