1301 20 000 0 — Natural shellac, unpurified; natural gums, resins, gum-resins and oleoresins (for example, balsams): gum arabic
Natural shellac, unpurified; natural gums, resins, gum-resins and oleoresins (for example, balsams): gum arabic
Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it
EEC Council Decision No. 80 of 14.09.2021
None: russian bans and restrictions, dual use, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.
Whether a measure applies to your goods depends on their characteristics and the shipping documents
The general import rate in Russia: Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025). This code is not named on the 10% VAT list (Decree No. 908) or the exemption list (No. 1042). The list of medical goods No. 688 is not checked here.
Where it sits in the nomenclature
Section II. Vegetable products
- 13Lac; gums, resins and other vegetable saps and extracts
- 1301Lac; natural gums, resins, gum-resins, balsams and other natural oleoresins
- 1301 20Natural gum Arabic
- 1301 20 00Gum arabic
- 1301 20 000 0you are here
Explanatory notes to heading 1301 4 paragraphs
Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.
1301 Shellac natural unpeeled; natural gums, resins, gummismols and sludge (e.g. balms): 1301 20 – gum arabic 1301 90 – other
(I) Untreated natural shellac. It is a resinous substance formed on some species of tropical trees by insects belonging to the same family as cochineal and hermes. The most important commercial types of raw natural shellac are: (A) Stoklac, usually consisting of branches, a shellac more or less thick layer is deposited on a cat of ryats; it is dark red in color and is the most intensively colored species of raw natural shellac. (B) Grain shellac, crushed crude natural shellac, separated from the branches usually by washing, in which part of its coloring substance is removed. (C) Shellac, also known as layered, plate-shaped or slug, which is obtained by melting and filtration, which cleans it. It takes the form of thin vitreous.
Flakes of amber or reddish color. A similar disc-shaped product is known as "disc-shaped shellac." This type of shellac is used mainly for the preparation of varnishes, in the electrical industry and for the production of scorch. (D) Residual shellac (or pomegranate shellac), which is obtained from residues of shellac preparation. Unrefined natural shellac can also be discolored or bleached and can sometimes be presented as twisted coils. The sap of some oriental trees which forms a resistant film in the air (known as "Chinese" or "Japanese" varnish) is excluded (heading 1302). (II) Natural gums, resins, gumsmoles and bait. Natural gums, resins, gumsmoles and bait are secretions of plants that can harden in air. There is often no distinction between these terms. These products have the following characteristics: (A) True gums have no smell, taste and are more or less soluble in water, forming adhesive substances. They burn without melting or smelling. (B) Resins are not created in water, have a weak smell, are poor conductors of electric current and acquire a negative charge. When heated, they become softer and melt more or less completely, when burned, they burn, forming a smoking flame and a characteristic smell. (C) Gummismoles, as their name indicates, consist of natural mixtures of gums and resins in varying proportions and are therefore partially soluble in water; usually have a sharp characteristic smell and taste. (D) The resin consists of resins with a high content of essential oils. Balms are resin, characterized by a high content of benzoic and cinnamon compounds. The main products are: (1) Gumiarabic (from various acacia) (sometimes also called Nile, Aden or Senegalese comedies); Tragacanth (derived from some varieties of Astragalus); Basra gum; anacardine gum (cashew gum); Indian gum; some so-called "native" gums from various species of Rosaceae, such as cherry, plum, apricot, peach or almonds. (2) Fresh resin (in liquid form) from pine (including terpentine), fir or other coniferous trees (unpeeled or peeled), as well as coniferous resin (spruce resin, etc.), drying when cut on a tree and containing plant impurities. (3) Copal (and Ndian, Brazilian, Congolese, etc.), including fossil kopal; cowry resin; dammara; mastics; elemi; sandarak; "dragon blood," or the red resin of a dragon tree. (4) Gummigut; gummiammoniac; asafethida; scamonium; milkweed juice; galban; opopanax resin; frankincense, or incense; myrrh; acaroid; guaica tree resin. (5) Resin benzoin; sterax, or storax (solid or liquid); Toluan balm; Peruvian balm; Canadian balm; Copai balm; mecca balm; tapsi balm.
(6) Cannabis resin (crude or purified), obtained from the cannabis plant. (This resin is a narcotic drug – see the list at the end of Chapter 29.) The natural gums, resins, gum-resins and oleoresins covered by this heading may be crude, washed, purified, bleached, crushed or powdered. However, these products are excluded from this heading when they have been treated with water under pressure, with mineral acids or by heat; for example: gums and gum-resins rendered water-soluble by treatment with water under pressure (heading 1302), gums rendered soluble by treatment with sulphuric acid (heading 3506), and resins heat-treated to render them soluble in drying oils (heading 3806). The heading also excludes: (a) amber (heading 2530); (b) medicaments containing natural balsams, and various prepared medicaments known as balsams (heading 3003 or 3004); (c) lac-dye, a colouring matter extracted from lac (heading 3203); (d) resinoids (extracted from products of this heading) and extracted oleoresins (heading 3301); (e) tall oil (sometimes known as "liquid rosin") (heading 3803); (f) gum spirits of turpentine (heading 3805); (g) rosin, resin acids, rosin spirit and rosin oils, resinates, rosin pitch, brewers' pitch and similar products based on rosin (Chapter 38).
Official text adopted by a Recommendation of the EEC Board
Notes to chapter 13 — Lac; gums, resins and other vegetable saps and extracts 1 item
Note
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
1. Heading 1302 covers, inter alia, extracts of licorice, pyrethrum, aloe, hops and opium.
This heading does not include:
(a) Licorice extract having a sucrose content greater than 10 % by weight or prepared in the form of confectionery (heading 1704);
(b) Malt extract (heading 1901);
(c) extracts of coffee, tea or mate or Paraguayan tea (heading 2101);
(d) plant juices or extracts constituting alcoholic beverages (Chapter 22);
(e) camphor, glycyrrhizine or other products of heading 2914 or 2938;
(f) Poppy straw concentrates containing not less than 50 % by weight of alkaloids (heading 2939);
(g) medicaments of heading 3003 or 3004 or blood type reagents (heading 3822);
(h) tannins or colouring extracts (heading 3201 or 3203);
(ij) essential oils, concretes, absolutes, resinoids, extracted essential oils, aqueous distillates or aqueous solutions of essential oils or finished products based on fragrant substances used in the manufacture of beverages (Chapter 33); or
(k) natural rubber, balata, gutta percha, guayula, chicle or similar natural resins (heading 4001).
What import requires
Veterinary and sanitary control
Goods fall under supervision by their type and characteristics
Sanitary and epidemiological supervision (control)
rule for the whole chapter 13Пищевые продукты (продукты в натуральном или переработанном виде, употребляемые человеком в пищу), в том числе полученные с использованием генно-инженерно-модифицированных (трансгенных) организмов; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные мерыРешение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154
Conformity assessment
May applyWhether the goods fall under a regulation depends on their name and characteristics. Check them against the list
- ТР ТС 029/2012Safety requirements of food additives, flavors and technological aids
- Загустители и желирующие агенты (для продукции нового вида наличие свидетельства о государственной регистрации или сведений о государственной регистрации в едином реестре является достаточным и представление декларации о соответствии не требуется) — declaration of conformity or state registration certificate (part of the heading)
- Носители, глазирователи, вещества для обработки муки (для продукции нового вида наличие свидетельства о государственной регистрации или сведений о государственной регистрации в едином реестре является достаточным и представление декларации о соответствии не требуется) — declaration of conformity or state registration certificate (part of the heading)
- Консерванты, фиксаторы окраски (для продукции нового вида наличие свидетельства о государственной регистрации или сведений о государственной регистрации в едином реестре является достаточным и представление декларации о соответствии не требуется) — declaration of conformity or state registration certificate (part of the heading)
- Эмульгаторы, стабилизаторы, влагоудерживающие и антислеживающие агенты (для продукции нового вида наличие свидетельства о государственной регистрации или сведений о государственной регистрации в едином реестре является достаточным и представление декларации о соответствии не требуется) — declaration of conformity or state registration certificate (part of the heading)
Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.
How it is done in practice
Valid documents in the EAEU unified register for subheading 1301 20: certificates 0, declarations 120.
- By technical regulation
- ТР ТС 022/2011120ТР ТС 021/2011119ТР ТС 029/2012117
- Schemes
- 1д533д482д19The letter after the scheme number shows the form: certification or declaration of conformity.
- Most active certification bodies
- ООО «Центр Сертификации Стандарт»ООО «СЕРТИФИКАЦИЯ И КАЧЕСТВО»ООО «М ДЖИ ЭКСПЕРТ»
- Manufacturers outside the EAEU
- China13Italy10France9Germany6India6United Kingdom2
Manufacturers of these goods →Check a supplier’s document by its number →
Tariff preferences
The code is on the EAEU list of preferential goods: for goods originating in a beneficiary country the duty is lower
33 countries
Algeria, Egypt, Venezuela, São Tomé & Príncipe, Sri Lanka, Jordan, Iran, Pakistan, North Korea, Bhutan, Morocco, Eswatini, Lebanon, Bolivia, Mongolia, Papua New Guinea, Samoa, Vanuatu, Ghana, Honduras, Zimbabwe, Cape Verde, Cameroon, Kenya, Congo - Brazzaville, Côte d’Ivoire, Cuba, Namibia, Nicaragua, Philippines, Tunisia, Nigeria, Micronesia
46 countries
Burkina Faso, Guinea, Eritrea, Congo - Kinshasa, Timor-Leste, Afghanistan, Mauritania, Yemen, Cambodia, Lesotho, Laos, Bangladesh, Nepal, Tanzania, Palestinian Territories, Angola, Benin, Burundi, Haiti, Gambia, Guinea-Bissau, Djibouti, Zambia, Kiribati, Liberia, Madagascar, Malawi, Mali, Mozambique, Niger, Rwanda, Senegal, Myanmar (Burma), Sudan, Sierra Leone, Uganda, Chad, South Sudan, Syria, Solomon Islands, Comoros, Togo, Tuvalu, Ethiopia, Somalia, Central African Republic
The preference requires a document of origin and compliance with the direct consignment rule; customs checks the right to it at declaration.
Payments on import
Duty for this code: 5%. On top of the duty, on import into Russia you pay VAT of 22% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.
Import VAT in EAEU countries
- Russia22%Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025)
- Kazakhstan16%Tax Code of Kazakhstan, Art. 503(1), from 01.01.2026
- Belarus20%Tax Code of Belarus, Art. 122
- Armenia20%Tax Code of the Republic of Armenia
- Kyrgyzstan12%Tax Code of the Kyrgyz Republic
Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all
OKPD2 code
The match is set for the whole subheading, by the first six digits of the code
- 02.30.12 — Шеллак, бальзамы и прочие природные камеди и смолы
Correspondence keys of the Russian Ministry of Economic Development, edition of 20.07.2023. The ministry’s caveat: Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров.
Настоящие переходные ключи (сопоставительные таблицы) разработаны на основе данных агентства Евростат Комиссии Европейского союза по корреляции кодов Гармонизированной системы описания и кодирования товаров (ГС) 2022 года и Статистической классификации продукции по видам экономической деятельности в Европейском союзе (КПЕС) 2008 года. Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров. Услуги не являются объектом классификации в ТН ВЭД ЕАЭС и не включены в переходные ключи. По мере внесения изменений в ОКПД 2 и ТН ВЭД ЕАЭС переходные ключи при необходимости подлежат актуализации.
The right code is in the HS code search.