Chapter 13Last updated May 5, 2026

Chapter 13 - Lac; gums, resins and other vegetable saps and extracts (Sri Lanka Customs 2026)

13 tariff codes · Sri Lanka Customs Tariff 2026

Need the full duty breakdown for a specific code in this chapter?

13 of 13

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
13.01Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams).
1301.20	Gum Arabic	kg	-	Free	-	10%	-	-	2.5%	18%
1301.90.10	Seed lac and stick lac	kg	-	Free	-	10%	-	-	2.5%	18%
1301.90.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
13.02Vegetable saps and extracts; pectic substances, pectinates and pectates; agar- agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.
1302.11	Opium	kg	-	20%	-	-	-	-	2.5%	18%
1302.12	Of liquorice	kg	-	20%	-	10%	-	-	2.5%	18%
1302.13	Of hops	kg	-	Free	-	10%	-	-	2.5%	18%
1302.14	Of ephedra	kg	-	20%	-	-	-	-	2.5%	18%
1302.19.10	Pyrethrum extracts	kg	-	20%	-	-	-	-	2.5%	18%
1302.19.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
1302.20	Pectic substances, pectinates and pectates	kg	-	Free	-	10%	-	-	2.5%	18%
1302.31	Agar-agar	kg	-	Free	-	10%	-	-	2.5%	18%
1302.32	Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds	kg	-	Free	-	10%	-	-	2.5%	18%
1302.39	Other	kg	-	Free	-	10%	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.

Chapter 13Last updated May 5, 2026

13 tariff codes · Sri Lanka Customs Tariff 2026

Need the full duty breakdown for a specific code in this chapter?

13 of 13

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
13.01Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams).
1301.20	Gum Arabic	kg	-	Free	-	10%	-	-	2.5%	18%
1301.90.10	Seed lac and stick lac	kg	-	Free	-	10%	-	-	2.5%	18%
1301.90.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
13.02Vegetable saps and extracts; pectic substances, pectinates and pectates; agar- agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.
1302.11	Opium	kg	-	20%	-	-	-	-	2.5%	18%
1302.12	Of liquorice	kg	-	20%	-	10%	-	-	2.5%	18%
1302.13	Of hops	kg	-	Free	-	10%	-	-	2.5%	18%
1302.14	Of ephedra	kg	-	20%	-	-	-	-	2.5%	18%
1302.19.10	Pyrethrum extracts	kg	-	20%	-	-	-	-	2.5%	18%
1302.19.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
1302.20	Pectic substances, pectinates and pectates	kg	-	Free	-	10%	-	-	2.5%	18%
1302.31	Agar-agar	kg	-	Free	-	10%	-	-	2.5%	18%
1302.32	Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds	kg	-	Free	-	10%	-	-	2.5%	18%
1302.39	Other	kg	-	Free	-	10%	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.