HS 130211 Vegetable saps and extracts
Quick Answer: Vegetable saps and extracts imported under HS 130211 enter the UK duty-free, the EU duty-free, and the US at a rate of Free, with an additional specific duty of $40 per kilogram of anhydrous morphine content. This HS code covers concentrated liquids or solids derived from plants, such as opium, pyrethrum, and hops, which are obtained by maceration or extraction. Importers should be aware of potential specific duties, particularly in the US, which can significantly impact landed cost. According to CustomTariffs data, while many jurisdictions offer duty-free entry, the US imposes a substantial specific duty based on morphine content, requiring careful declaration and calculation for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1302110000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1302110000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1302110000 | Free | — | ["kg amc"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 130211 cover?
This subheading covers vegetable saps and extracts, whether or not dried, including concentrated. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category includes substances like opium, codeine, morphine, and other alkaloids derived from plants, as well as resins, gums, and essential oils obtained by extraction. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are raw or semi-processed plant-derived materials used in pharmaceuticals, food flavorings, and perfumery, provided they retain their characteristic vegetable origin and are not further prepared or compounded into finished goods. For example, concentrated licorice extract, weighing 100 kg and declared at a customs value of $500, falls under this code.
What falls outside HS 130211?
The following products are excluded from HS 130211: vegetable saps and extracts that have undergone significant processing to become finished goods, such as medicaments (Chapter 30), foodstuffs (Chapters 16-22), or beverages (Chapter 22). Also excluded are essential oils that have been rectified or chemically modified to such an extent that their original vegetable character is lost. For instance, purified menthol crystals derived from mint oil, which have undergone significant chemical modification, would be classified elsewhere, typically under HS 2906.19. Similarly, dried herbs for culinary use are generally classified under Chapter 09.
What are common classification mistakes for HS 130211?
A common error is misclassifying highly purified or chemically modified plant extracts. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If a product is a mixture of vegetable saps and extracts with other substances, and the other substances impart a new essential character, it may be classified under a different heading. For example, a pharmaceutical preparation containing opium extract would be classified under Chapter 30, not HS 130211, due to the addition of other active pharmaceutical ingredients and excipients.
How should importers classify products under HS 130211?
The correct procedure for classifying products under HS 130211 involves a thorough examination of the product's composition and processing. Importers and customs brokers must consult the official HS Nomenclature, relevant Explanatory Notes, and national tariff schedules like the USITC HTS or EU TARIC. They should determine if the product is a vegetable sap or extract, whether or not dried or concentrated, and if it retains its original vegetable character. Obtaining a detailed product description, including the percentage of active ingredients and any processing steps, is crucial for accurate classification. For instance, a shipment of dried chamomile extract, weighing 50 kg, requires verification that it is solely the extracted material.
How is the duty calculated for products under HS 130211?
A shipment of pure opium extract, weighing 25 kilograms and declared at a customs value of $2,500, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($2,500 × 0.10 = $250.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for HS code 130211. If the extract were sold by weight, a specific duty rate would apply, but for this example, the ad valorem rate is used.
Which trade agreements reduce duties for HS 130211?
Several free trade agreements may reduce the applicable duty rate for HS 130211, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration or certificate of origin is required, depending on the specific requirements of US Customs and Border Protection. For products originating in developing countries that are beneficiaries of the US Generalized System of Preferences (GSP), duty-free entry may also be possible, requiring a GSP Form A. The specific preferential rate depends on the country of origin and the product's origin criteria.
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FAQ
What are the primary import duty rates for HS code 130211 (Vegetable saps and extracts)?
Import duty rates for HS code 130211 can vary significantly by country. For example, under the US Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 6.5% ad valorem. In the European Union, under TARIC, the rate is often 0.00% ad valorem, but specific subheadings may apply. The UK Trade Tariff also shows a range, with many basic rates at 0.00% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
How is HS code 130211 classified? What are the key criteria for 'Vegetable saps and extracts'?
HS code 130211 covers vegetable saps and extracts, whether or not concentrated, but not chemically purified. The key criteria are that the product must originate from a vegetable source and be in the form of a sap or extract. This means it's a substance obtained by pressing, macerating, or by solvent extraction from plants, fungi, or algae. Products that have undergone chemical purification or are obtained through chemical synthesis are typically excluded from this heading and classified elsewhere, often in Chapter 29 (Organic Chemicals).
Are there specific documentation requirements for importing products classified under HS 130211?
Documentation requirements for HS 130211 can include a commercial invoice, packing list, and bill of lading/air waybill. Depending on the specific vegetable sap or extract and the importing country's regulations, additional documents may be necessary. These could include a Certificate of Origin, phytosanitary certificates (especially for plant-derived products to prevent pest introduction), and potentially laboratory analysis reports to confirm the composition and purity, particularly if specific regulations apply to certain extracts (e.g., food additives, pharmaceutical ingredients).
How do trade agreements, such as USMCA or EU Free Trade Agreements, affect duty rates for HS code 130211?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS 130211, provided the goods meet the rules of origin stipulated in the agreement. For example, if a vegetable extract originates from a country that is part of a Free Trade Agreement with the importing country (e.g., USMCA for imports into the US from Canada or Mexico, or an EU FTA for imports into the EU), it may qualify for preferential duty rates, often 0.00% ad valorem. Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates.
Can you provide a concrete example of how duty is calculated for HS code 130211, considering potential quantity-based duties?
While many vegetable saps and extracts under 130211 are subject to ad valorem duties (a percentage of value), some specific subheadings, particularly those related to opium alkaloids, can have compound duties. For instance, if a specific extract is subject to a duty of $40 per kilogram of anhydrous morphine content, and an importer brings in 100 kg of an extract that contains 5% anhydrous morphine by weight (meaning 5 kg of anhydrous morphine), the duty would be calculated as: 5 kg (anhydrous morphine) × $40/kg = $200. This is in addition to any ad valorem component if it's a compound duty. Always verify the exact duty calculation basis in the specific country's tariff.