Chapter 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

Notes

1.Heading 12.07 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 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).

2.Heading 12.08 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 23.04 to 23.06.

3.For the purposes of heading 12.09, 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 12.09 does not, however, apply to the following even if for sowing :

(a)Leguminous vegetables or sweet corn (Chapter 7);

(b)Spices or other products of Chapter 9;

(c)Cereals (Chapter 10); or

(d)Products of headings 12.01 to 12.07 or 12.11.

Page 1 of 8

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

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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

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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

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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

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1209.25.00.00

--

Rye

grass

(Lolium

 

 

 

 

 

 

 

 

 

multiflorum Lam.,

Lolium

 

 

 

 

 

 

 

 

 

perenne L.) seeds

 

kg

5

7.5

 

 

 

 

 

1209.29.00.00

-- Other

 

 

 

 

kg

5

7.5

 

 

 

 

 

1209.30.00.00

-

Seeds

of

herbaceous

 

 

 

 

 

 

 

 

 

plants

 

 

cultivated

 

 

 

 

 

 

 

 

 

principally for their flowers

kg

5

7.5

 

 

 

 

 

 

- Other :

 

 

 

 

 

 

 

 

 

 

 

 

1209.91.00.00

-- Vegetable seeds

 

kg

5

7.5

 

 

 

 

 

1209.99.00.00

-- Other

 

 

 

 

kg

5

7.5

 

 

 

 

12.10

 

Hop

cones, fresh

or

 

 

 

 

 

 

 

 

 

dried,

whether

or

not

 

 

 

 

 

 

 

 

 

ground, powdered or in

 

 

 

 

 

 

 

 

 

the form

of

pellets;

 

 

 

 

 

 

 

 

 

lupulin.

 

 

 

 

 

 

 

 

 

 

 

 

1210.10.00.00

-

Hop

cones,

neither

 

 

 

 

 

 

 

 

 

ground nor powdered nor

 

 

 

 

 

 

 

 

 

in the form of pellets

 

kg

5

7.5

 

 

 

 

 

1210.20.00.00

-

Hop

cones,

ground,

 

 

 

 

 

 

 

 

 

powdered or in the form of

 

 

 

 

 

 

 

 

 

pellets; lupulin

 

 

kg

5

7.5

 

 

 

 

12.11

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Page 5 of 8

 

 

 

 

 

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or not cut, crushed or

 

 

 

 

 

 

 

 

 

powdered.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1211.20.00.00

- Ginseng roots

 

kg

5

7.5

 

 

 

 

 

1211.30.00.00

- Coca leaf

 

 

kg

5

7.5

 

 

 

 

 

1211.40.00.00

- Poppy straw

 

 

kg

5

7.5

 

 

 

 

 

1211.50.00.00

- Ephedra

 

 

kg

5

7.5

 

 

 

 

 

 

- Other:

 

 

 

 

 

 

 

 

 

 

1211.90.10.00

--

Pyrethrum

 

 

kg

5

7.5

 

 

 

 

 

1211.90.20.00

--

Bark and wood used in

 

 

 

 

 

 

 

 

 

pharmacy and medicine

kg

5

7.5

 

 

 

 

 

1211.90.90.00

--

Other

 

 

kg

5

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

 

 

 

 

 

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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

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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