HS 130212 Of liquorice
Quick Answer: Vegetable saps and extracts, of liquorice, imported under HS 130212 enter the UK at 0.00%, the EU at 3.20% ad valorem, and the US at 3.8% ad valorem (MFN). This classification specifically covers concentrated liquorice extracts, typically used in confectionery, pharmaceuticals, and flavoring agents. Importers should be aware of potential variations in duty rates based on preferential trade agreements, particularly in the US market where certain countries benefit from duty-free entry. CustomTariffs aggregates this data, providing a crucial reference for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1302120000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1302120000 | 3.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1302120000 | 3.8% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 1302.12?
Imports of Of liquorice may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 130212 cover?
This subheading covers vegetable saps and extracts, specifically those derived from liquorice (Glycyrrhiza glabra). According to the WCO Harmonized System Nomenclature, this includes concentrated liquorice juice, liquorice extract, and other preparations of liquorice in solid or liquid form, provided they are not further prepared or mixed with other substances beyond what is necessary for preservation or transport. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database align with this definition, focusing on the direct extraction and concentration of liquorice root.
What falls outside HS 130212?
The following products are excluded from HS 130212: finished confectionery products containing liquorice (which are typically classified under Chapter 17 or 21), medicinal preparations containing liquorice extracts (classified under Chapter 30), and liquorice root itself (classified under Chapter 09). Also excluded are mixtures of liquorice extract with other substances that impart a new character to the product, such as flavourings or sweeteners beyond simple preservation agents, which would be classified based on their predominant characteristic.
What are common classification mistakes for HS 130212?
A common error is misclassifying compounded liquorice preparations. For instance, if liquorice extract is mixed with sugar and other flavourings to create a specific food ingredient, it may no longer solely be an "extract of liquorice" and could fall under a different heading based on General Rule of Interpretation (GRI) 3. Importers may also mistakenly classify liquorice-flavored products that do not contain actual liquorice extract under this subheading, overlooking the requirement for the product to be derived from the liquorice plant.
How should importers classify products under HS 130212?
The correct procedure for classifying products under HS 130212 involves first identifying the primary component and its form. Importers must confirm that the product is a vegetable sap or extract derived directly from liquorice root. Reviewing the product's ingredients and processing method is crucial. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing explanatory notes from the WCO will ensure accurate classification.
How is the duty calculated for products under HS 130212?
A 100 kg shipment of concentrated liquorice extract, declared at a customs value of $500 USD, would attract a US Most Favored Nation (MFN) duty of $15.00. This is calculated using the MFN duty rate of 15% ad valorem, applied to the customs value: 15% of $500 USD = $75.00. However, if the product were classified under a specific sub-item with a specific duty rate, for example, 15% ad valorem, the duty would be $75.00. This calculation is based on the USITC Harmonized Tariff Schedule. (Note: This example uses a hypothetical rate for illustrative purposes; actual rates must be verified.)
Which trade agreements reduce duties for HS 130212?
Several free trade agreements may reduce the applicable duty rate for HS 130212, including the United States-Mexico-Canada Agreement (USMCA), which can result in duty-free entry for originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may offer reduced or free entry for eligible products from designated developing countries. To claim preference under USMCA, a valid certificate of origin is typically required, while GSP often necessitates a Form A or a self-certified origin declaration.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 130212, specifically for 'Of liquorice'?
The Most Favored Nation (MFN) duty rate for HS code 130212, covering vegetable saps and extracts, concentrated whether or not dried, of liquorice, can vary. For example, the USITC schedule shows a rate of 3.8% ad valorem. The EU TARIC system may list a rate of 3.20% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable at the time of import. Rates can also be influenced by trade agreements.
How is the import duty for HS code 130212 calculated, and can you provide an example?
Import duty for HS code 130212 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the duty rate is 3.8% and the declared value of a shipment of liquorice extract is $10,000 USD, the duty would be calculated as: $10,000 USD (value) × 0.038 (duty rate) = $380 USD. Always ensure your customs value is accurate and supported by commercial documentation.
What are the classification criteria for goods to be classified under HS code 130212 'Of liquorice'?
HS code 130212 specifically covers vegetable saps and extracts that are derived from the liquorice plant (Glycyrrhiza glabra and related species). The product must be in the form of a concentrated sap or extract, which may be dried or not. This excludes whole liquorice roots or crude forms not yet processed into a concentrated extract. The WCO's Explanatory Notes to Chapter 13 provide further guidance on the scope of vegetable saps and extracts.
Which preferential trade agreements might offer reduced or zero duty rates for HS code 130212?
Many trade agreements can impact duty rates for HS code 130212. For example, preferential rates are often available under agreements such as the USMCA (formerly NAFTA), EU trade agreements with partner countries, and the UK's Global Tariff which incorporates various preferential arrangements. The provided sample rate 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' indicates that goods originating from countries with specific trade agreements (like Australia, Canada, Chile, etc., depending on the importing country's system) may enter duty-free. Importers must verify the rules of origin for the specific agreement and country of export.
What documentation is typically required when importing goods classified under HS code 130212?
When importing liquorice extracts under HS code 130212, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific nature of the extract (e.g., for food use), a certificate of origin may be necessary to claim preferential duty rates. Additionally, health certificates or phytosanitary certificates might be required to ensure compliance with food safety and plant health regulations. Always check with the customs authority of the destination country for a complete list of required documents.