Chapter

4.Heading 12.11 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 12.11 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 38.08.

5.For the purposes of heading 12.12, the term “seaweeds and other algae” does not include :

(a)Dead single-cell micro-organisms of heading 21.02;

(b)Cultures of micro-organisms of heading 30.02; or

(c)Fertilisers of heading 31.01 or 31.05.

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.

Heading	TSN	Commodity Description		SU	ID	VAT	LVY	EXC	EXC ST	EXC AD VAL
12.01		Soya beans, whether or
		not broken.
	1201.10.00.00	- Seed		kg	5	7.5
	1201.90.00.00	- Other		kg	10	7.5
12.02		Ground-nuts,	not
		roasted or	otherwise

Page 2 of 8

Heading	TSN	Commodity Description				SU	ID	VAT	LVY	EXC	EXC ST	EXC AD VAL
		cooked, whether or not
		shelled or broken.

	1202.30.00.00	- Seed				kg	5	7.5
		- Other :
		-- In shell:
	1202.41.10.00	---		Used	for
		manufacturing oil				kg	5	7.5
	1202.41.90.00	--- Other				kg	10	7.5
		-- Shelled, whether or not
		broken:
	1202.42.10.00	---		Used	for
		manufacturing oil				kg	5	7.5
	1202.42.90.00	--- Other				kg	10	7.5
12.03	1203.00.00.00	Copra.				kg	5	7.5
12.04	1204.00.00.00	Linseed, whether or not
		broken.				kg	5	7.5
12.05		Rape	or	colza	seeds,
		whether or not broken.
	1205.10.00.00	- Low erucic acid rape or
		colza seeds				kg	5	7.5
	1205.90.00.00	- Other				kg	5	7.5
12.06	1206.00.00.00	Sunflower			seeds,
		whether or not broken.				kg	5	7.5
12.07		Other	oil	seeds and
		oleaginous			fruits,
		whether or not broken.
	1207.10.00.00	- Palm nuts and kernels				kg	5	7.5
		- Cotton seeds :
	1207.21.00.00	-- Seed				kg	5	7.5

Page 3 of 8

Heading	TSN	Commodity Description				SU	ID	VAT	LVY	EXC	EXC ST	EXC AD VAL
	1207.29.00.00	-- Other				kg	5	7.5
	1207.30.00.00	- Castor oil seeds				kg	5	7.5
	1207.40.00.00	- Sesamum seeds				kg	5	7.5
	1207.50.00.00	- Mustard seeds				kg	5	7.5
	1207.60.00.00	-	Safflower	(Carthamus
		tinctorius) seeds				kg	5	7.5
	1207.70.00.00	- Melon seeds				kg	5	7.5
		- Other :
	1207.91.00.00	-- Poppy seeds				kg	5	7.5
		-- Other:
	1207.99.10.00	---	Shea	nuts (karate
		nuts)				kg	5	7.5
	1207.99.90.00	---	Other			kg	5	7.5
12.08		Flours and meals of oil
		seeds or		oleaginous
		fruits, other than those
		of mustard.
	1208.10.00.00	- Of soya beans				kg	10	7.5
	1208.90.00.00	- Other				kg	10	7.5
12.09		Seeds, fruit and spores,
		of a kind used for
		sowing.
	1209.10.00.00	- Sugar beet seeds				kg	5	7.5
		- Seeds of forage plants :
	1209.21.00.00	-- Lucerne (alfalfa) seeds				kg	5	7.5
	1209.22.00.00	--	Clover (Trifolium		spp.)
		seeds				kg	5	7.5
	1209.23.00.00	-- Fescue seeds				kg	5	7.5
	1209.24.00.00	--	Kentucky	blue	grass
		(Poa pratensis L.) seeds				kg	5	7.5

Page 4 of 8

Heading

TSN

Commodity Description

VAT

LVY

EXC

EXC ST

EXC AD VAL

1209.25.00.00

Rye

grass

(Lolium

multiflorum Lam.,

Lolium

perenne L.) seeds

7.5

1209.29.00.00

-- Other

7.5

1209.30.00.00

Seeds

herbaceous

plants

cultivated

principally for their flowers

7.5

- Other :

1209.91.00.00

-- Vegetable seeds

7.5

1209.99.00.00

-- Other

7.5

12.10

Hop

cones, fresh

dried,

whether

not

ground, powdered or in

the form

pellets;

lupulin.

1210.10.00.00

Hop

cones,

neither

ground nor powdered nor

in the form of pellets

7.5

1210.20.00.00

Hop

cones,

ground,

powdered or in the form of

pellets; lupulin

7.5

12.11

Plants

and

parts

plants (including seeds

and fruits), of a kind

used

primarily

perfumery, in pharmacy

for

insecticidal,

fungicidal

similar

purposes, fresh, chilled,

frozen or dried, whether

Page 5 of 8

Heading

TSN

Commodity Description

VAT

LVY

EXC

EXC ST

EXC AD VAL

or not cut, crushed or

powdered.

1211.20.00.00

- Ginseng roots

7.5

1211.30.00.00

- Coca leaf

7.5

1211.40.00.00

- Poppy straw

7.5

1211.50.00.00

- Ephedra

7.5

- Other:

1211.90.10.00

Pyrethrum

7.5

1211.90.20.00

Bark and wood used in

pharmacy and medicine

7.5

1211.90.90.00

Other

7.5

12.12

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

Page 6 of 8

Heading	TSN	Commodity Description				SU	ID	VAT	LVY	EXC	EXC ST	EXC AD VAL
		human		consumption,
		not elsewhere specified
		or included.

		-	Seaweeds and other
		algae :
	1212.21.00.00	--	Fit	for	human
		consumption				kg	5	7.5
	1212.29.00.00	-- Other				kg	5	7.5
		- Other :
	1212.91.00.00	-- Sugar beet				kg	5	7.5
	1212.92.00.00	-- Locust beans (carob)				kg	5	7.5
	1212.93.00.00	-- Sugar cane				kg	5	7.5
	1212.94.00.00	-- Chicory roots				kg	5	7.5
	1212.99.00.00	-- Other				kg	5	7.5
12.13		Cereal straw and husks,
		unprepared, whether or
		not chopped,			ground,
		pressed or in the form of
		pellets.
	1213.00.10.00	- Corn husks				kg	5	7.5
	1213.00.90.00	- Other				kg	5	7.5

Page 7 of 8

Heading	TSN	Commodity Description			SU	ID	VAT	LVY	EXC	EXC ST	EXC AD VAL
12.14		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.
	1214.10.00.00	- Lucerne	(alfalfa)	meal
		and pellets			kg	5	7.5
	1214.90.00.00	- Other			kg	5	7.5

Page 8 of 8