Customs item information

Israel Tax Authority
Israel Tax Authority
Chapter 13    Lac; gums, resins and other vegetable saps and extracts
  • chapter notes
    • 1.

      Heading 13.02 applies, inter alia , to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading does not apply to

      • (a) Liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 17.04)

      • Malt extract (heading 19.01);

      • (c) Extracts of coffee, tea or mat? (heading 21.01)

      • (d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22)

      • (e) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 29.3 9)

      • (f) Camphor, glycyrrhizin or other products of heading 29.14 ; or 29.38

      • (g) Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading 30.06)

      • (h) Tanning or dyeing extracts (heading 32.01 or 32.03)

      • (i)Essential oils, concretes, absolutes, resinoids, extractedoleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or

      • (j) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 0.01)

chapter notes
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