EU tariff chapter 12
OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER. 14 headings and 75 eight-digit codes, with conventional duty rates from free to 8.3 per cent; 3 lines carry a specific rate.
Notes
1. Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives (Chapter 7 or 20).
2. Heading 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 2304 to 2306.
3. For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as ‘seeds of a kind used for sowing’.
Heading 1209 does not, however, apply to the following, even if for sowing:
(a) leguminous vegetables or sweetcorn (Chapter 7);
(b) spices or other products of Chapter 9;
(c) cereals (Chapter 10); or
(d) products of headings 1201 to 1207 or 1211.
4. Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.
Heading 1211 does not, however, apply to:
(a) medicaments of Chapter 30;
(b) perfumery, cosmetic or toilet preparations of Chapter 33; or
(c) insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.
5. For the purposes of heading 1212, the term ‘seaweeds and other algae’ does not include:
(a) dead single-cell micro-organisms of heading 2102;
(b) cultures of micro-organisms of heading 3002; or
(c) fertilisers of heading 3101 or 3105.
Subheading note
1. For the purposes of subheading 1205 10, the expression ‘low erucic acid rape or colza seeds’ means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 % by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.
Headings and duty rates
Heading 1201
Soya beans, whether or not broken:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 1201 10 00 | Seed(59)(210) | Free | |
| 1201 90 00 | Other(210) | Free |
- (59) Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.
- (210) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies.
Heading 1202
Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 1202 30 00 | Seed(59)(210) | Free | |
| Other: | |||
| 1202 41 00 | In shell(210) | Free | |
| 1202 42 00 | Shelled, whether or not broken(210) | Free |
- (59) Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.
- (210) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies.
Heading 1203 00 00
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 1203 00 00 | Copra(210) | Free |
- (210) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies.
Heading 1204 00
Linseed, whether or not broken:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 1204 00 10 | For sowing(59)(210) | Free | |
| 1204 00 90 | Other(211) | Free |
- (59) Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.
- (210) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies.
- (211) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 10 % applies until 31 December 2024, an ad valorem duty of 20 % applies from 1 January 2025 until 31 December 2025 and an ad valorem duty of 50 % applies from 1 January 2026.
Heading 1205
Rape or colza seeds, whether or not broken:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 1205 10 | Low erucic acid rape or colza seeds: | ||
| 1205 10 10 | For sowing(59)(210) | Free | |
| 1205 10 90 | Other(210) | Free | |
| 1205 90 00 | Other(210) | Free |
- (59) Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.
- (210) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies.
Heading 1206 00
Sunflower seeds, whether or not broken:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 1206 00 10 | For sowing(59)(210) | Free | |
| Other: | |||
| 1206 00 91 | Shelled; in grey-and-white-striped shell(210) | Free | |
| 1206 00 99 | Other(210) | Free |
- (59) Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.
- (210) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies.
Heading 1207
Other oil seeds and oleaginous fruits, whether or not broken:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 1207 10 00 | Palm nuts and kernels(210) | Free | |
| Cotton seeds: | |||
| 1207 21 00 | Seed(59)(210) | Free | |
| 1207 29 00 | Other(210) | Free | |
| 1207 30 00 | Castor oil seeds(210) | Free | |
| 1207 40 | Sesamum seeds: | ||
| 1207 40 10 | Seed(59)(210) | Free | |
| 1207 40 90 | Other(210) | Free | |
| 1207 50 | Mustard seeds: | ||
| 1207 50 10 | Seed(59)(210) | Free | |
| 1207 50 90 | Other(210) | Free | |
| 1207 60 00 | Safflower (Carthamus tinctorius) seeds(210) | Free | |
| 1207 70 00 | Melon seeds(210) | Free | |
| Other: | |||
| 1207 91 | Poppy seeds: | ||
| 1207 91 10 | Seed(59)(210) | Free | |
| 1207 91 90 | Other(210) | Free | |
| 1207 99 | Other: | ||
| 1207 99 20 | Seed(59)(210) | Free | |
| Other: | |||
| 1207 99 91 | Hemp seeds(210) | Free | |
| 1207 99 96 | Other(210) | Free |
- (210) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies.
- (59) Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.
Heading 1208
Flours and meals of oil seeds or oleaginous fruits, other than those of mustard:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 1208 10 00 | Of soya beans(210) | 4.5 % | |
| 1208 90 00 | Other(210) | Free |
- (210) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies.
Heading 1209
Seeds, fruit and spores, of a kind used for sowing:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 1209 10 00 | Sugar beet seeds | 8.3 % | |
| Seeds of forage plants: | |||
| 1209 21 00 | Lucerne (alfalfa) seeds | 2.5 % | |
| 1209 22 | Clover (Trifolium spp.) seeds: | ||
| 1209 22 10 | Red clover (Trifolium pratense L.) | Free | |
| 1209 22 80 | Other | Free | |
| 1209 23 | Fescue seeds: | ||
| 1209 23 11 | Meadow fescue (Festuca pratensis Huds.) seeds | Free | |
| 1209 23 15 | Red fescue (Festuca rubra L.) seeds | Free | |
| 1209 23 80 | Other | 2.5 % | |
| 1209 24 00 | Kentucky blue grass (Poa pratensis L.) seeds | Free | |
| 1209 25 | Ryegrass (Lolium multiflorum Lam., Lolium perenne L.) seeds: | ||
| 1209 25 10 | Italian ryegrass (including westerwolds) (Lolium multiflorum Lam.) | Free | |
| 1209 25 90 | Perennial ryegrass (Lolium perenne L.) | Free | |
| 1209 29 | Other: | ||
| 1209 29 45 | Timothy grass seed; vetch seed; seeds of the genus Poa (Poa palustris L., Poa trivialis L.); cocksfoot grass (Dactylis glomerata L.); bent grass (Agrostis) | Free | |
| 1209 29 50 | Lupine seed | 2.5 % | |
| 1209 29 60 | Fodder beet seed (Beta vulgaris var. alba) | 8.3 % | |
| 1209 29 80 | Other | 2.5 % | |
| 1209 30 00 | Seeds of herbaceous plants cultivated principally for their flowers | 3 % | |
| Other: | |||
| 1209 91 | Vegetable seeds: | ||
| 1209 91 30 | Salad beet seed or beetroot seed (Beta vulgaris var. conditiva) | 8.3 % | |
| 1209 91 80 | Other | 3 % | |
| 1209 99 | Other: | ||
| 1209 99 10 | Forest-tree seeds | Free | |
| Other: | |||
| 1209 99 91 | Seeds of plants cultivated principally for their flowers, other than those of subheading 1209 30 | 3 % | |
| 1209 99 99 | Other | 4 % |
Heading 1210
Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 1210 10 00 | Hop cones, neither ground nor powdered nor in the form of pellets | 5.8 % | |
| 1210 20 | Hop cones, ground, powdered or in the form of pellets; lupulin: | ||
| 1210 20 10 | Hop cones, ground, powdered or in the form of pellets, with higher lupulin content; lupulin | 5.8 % | |
| 1210 20 90 | Other | 5.8 % |
Heading 1211
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 1211 20 00 | Ginseng roots | Free | |
| 1211 30 00 | Coca leaf | Free | |
| 1211 40 00 | Poppy straw | Free | |
| 1211 50 00 | Ephedra | Free | |
| 1211 60 00 | Bark of African cherry (Prunus africana) | Free | |
| 1211 90 | Other: | ||
| 1211 90 30 | Tonquin beans | 3 % | |
| 1211 90 86 | Other | Free |
Heading 1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Seaweeds and other algae: | |||
| 1212 21 00 | Fit for human consumption | Free | |
| 1212 29 00 | Other | Free | |
| Other: | |||
| 1212 91 | Sugar beet: | ||
| 1212 91 20 | Dried, whether or not ground | 23 €/100 kg/net | |
| 1212 91 80 | Other | 6,7 €/100 kg/net | |
| 1212 92 00 | Locust beans (carob) | 5.1 % | |
| 1212 93 00 | Sugar cane | 4,6 €/100 kg/net | |
| 1212 94 00 | Chicory roots | Free | |
| 1212 99 | Other: | ||
| Locust bean seeds: | |||
| 1212 99 41 | Not decorticated, crushed or ground | Free | |
| 1212 99 49 | Other | 5.8 % | |
| 1212 99 95 | Other | Free |
Heading 1213 00 00
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 1213 00 00 | Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets | Free |
Heading 1214
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 1214 10 00 | Lucerne (alfalfa) meal and pellets | Free | |
| 1214 90 | Other: | ||
| 1214 90 10 | Mangolds, swedes and other fodder roots | 5.8 % | |
| 1214 90 90 | Other | Free |
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