> ## Documentation Index
> Fetch the complete documentation index at: https://docs.nomenclator.com.ar/llms.txt
> Use this file to discover all available pages before exploring further.

# 13.01 Goma laca; gomas, resinas, gomorresinas y oleorresinas (por ejemplo: bálsamos), naturales.

> Partida 1301 del arancel de ARCA (2026-11-09).

[Capítulo 13](https://docs.nomenclator.com.ar/nomenclador/13.md) · [Notas del capítulo](https://docs.nomenclator.com.ar/nomenclador/13.md#notas) · Arancel de ARCA, versión `ncm-92d4bf7ebc84-d353fa-2fa945`, publicado el 2026-11-09.

<table>
  <thead><tr><th>Código</th><th>Descripción</th><th>DIE %</th><th>DII %</th><th>DE %</th><th>RE %</th></tr></thead>

  <tbody>
    <tr id="13012000"><td>`1301.20.00`</td><td>-Goma arábiga</td><td /><td /><td /><td /></tr>
    <tr id="sim-13012000000"><td>`1301.20.00.000A`</td><td>-Goma arábiga</td><td>3.6</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="130190"><td>`1301.90`</td><td>-Los demás</td><td /><td /><td /><td /></tr>
    <tr id="13019010"><td>`1301.90.10`</td><td>Goma laca</td><td /><td /><td /><td /></tr>
    <tr id="sim-13019010000"><td>`1301.90.10.000J`</td><td>Goma laca</td><td>3.6</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="13019090"><td>`1301.90.90`</td><td>Los demás</td><td /><td /><td /><td /></tr>
    <tr id="130190901"><td>`1301.90.90.1`</td><td>Estupefacientes (R.2017/93 ex-ANA)</td><td /><td /><td /><td /></tr>
    <tr id="sim-13019090110"><td>`1301.90.90.110W`</td><td>Cannabis (Marihuana), Resinas (Haschisch)</td><td>7.2</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-13019090190"><td>`1301.90.90.190X`</td><td>Los demás</td><td>7.2</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-13019090200"><td>`1301.90.90.200Y`</td><td>Goma Tragacanto</td><td>7.2</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-13019090300"><td>`1301.90.90.300D`</td><td>Goma Karaya</td><td>7.2</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-13019090400"><td>`1301.90.90.400J`</td><td>Las demás gomorresinas y resinas</td><td>7.2</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="130190905"><td>`1301.90.90.5`</td><td>Los demás bálsamos y oleorresinas</td><td /><td /><td /><td /></tr>
    <tr id="sim-13019090510"><td>`1301.90.90.510T`</td><td>Balsamo del Per?</td><td>7.2</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-13019090520"><td>`1301.90.90.520W`</td><td>Balsamo de Tol?</td><td>7.2</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-13019090530"><td>`1301.90.90.530Z`</td><td>Benjui</td><td>7.2</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-13019090590"><td>`1301.90.90.590U`</td><td>Los demás</td><td>7.2</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-13019090900"><td>`1301.90.90.900L`</td><td>Las demás gomas</td><td>7.2</td><td>0</td><td>0</td><td>0.5</td></tr>
  </tbody>
</table>

## Sufijos de valor

**1301.90.10.000J**

* `NA01` R. ESCAMAS.
* `NA02` R. GRANOS.


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