HS Code for Liquorice extract
Liquorice extract is classified under HS code 1302.12, which falls within Chapter 13. This chapter covers vegetable saps and extracts, as well as pectic substances, mucilages, and thickeners derived from vegetable products. Heading 1302 specifically addresses vegetable saps and extracts. The subheading 1302.12 is reserved for extracts of liquorice. For a product to be classified here, it must be a vegetable extract obtained by solvent extraction or other processes from the roots of the Glycyrrhiza glabra plant. A critical distinction for this code is the sugar content; according to the Chapter 13 Note 1(j), liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (flavored or not) is excluded from this heading and moved to heading 1704. However, the Harmonized System Explanatory Notes clarify that liquorice extract is classified in 1302.12 regardless of the sugar content if it is not put up as confectionery. This extract is typically used in the pharmaceutical industry, as a flavoring agent in tobacco, or as a precursor in the food industry. The product must be a sap or extract and not a simple decoction or a highly refined chemical isolated from the plant.
Products Included
- Crude liquorice extract in blocks
- Purified liquorice extract in powder form
- Liquid liquorice extract
- Liquorice paste used for industrial flavoring
Common Misclassification
The most common misclassification is with HS code 1704.90, which covers sugar confectionery. If the liquorice extract is prepared as candy (e.g., liquorice wheels or sticks for retail sale), it must be classified under 1704. It is also sometimes confused with HS code 3301, which covers essential oils, but liquorice extract is a sap/extract rather than a volatile oil.
FAQ
What is the HS code for liquorice extract?
The HS code for liquorice extract is 1302.12.
When does liquorice move from 1302 to 1704?
It moves to 1704 when it is prepared as sugar confectionery or contains more than 10% sucrose and is put up for retail sale as a sweet.
Industry
Frequently Asked Questions
What is the HS code for Liquorice extract?
The HS code for Liquorice extract is 130212 (Vegetable saps and extracts; of liquorice).
How do I classify Liquorice extract for customs?
Liquorice extract is classified under HS code 130212 — Vegetable saps and extracts; of liquorice. This is a 6-digit subheading level code.
Is the HS code for Liquorice extract the same in all countries?
The base HS code 130212 for Liquorice extract is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.