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.
  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.
HS code Product description in English
1201 Soya beans, whether or not broken.
12011000 - Seed
12019000 - Other
1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.
12023000 - Seed
  - Other:
12024100 - - In shell
12024200 - - Shelled, whether or not broken
12030000 Copra.
12040000 Linseed, whether or not broken.
1205 Rape or colza seeds, whether or not broken.
12051000 - Low erucic acid rape or colza seeds
12059000 - Other
12060000 Sunflower seeds, whether or not broken.
1207 Other oil seeds and oleaginous fruits, whether or not broken.
120710 - Palm nuts and kernels:
12071010 - - Palm nuts suitable for sowing/planting
12071030 - - Kernels
12071090 - - Other
  - Cotton seeds:
12072100 - - Seed
12072900 - - Other
12073000 - Castor oil seeds
120740 - Sesamum seeds:
12074010 - - Edible
12074090 - - Other
12075000 - Mustard seeds
12076000 - Safflower (Carthamus tinctorius) seeds
12077000 - Melon seeds
  - Other:
12079100 - - Poppy seeds
120799 - - Other:
12079940 - - - Illipe seeds (Illipe nuts)
12079950 - - - Fresh fruit bunch of oil palm
12079990 - - - Other
1208 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.
12081000 - Of soya beans
12089000 - Other
1209 Seeds, fruit and spores, of a kind used for sowing.
12091000 - Sugar beet seeds
  - Seeds of forage plants:
12092100 - - Lucerne (alfalfa) seeds
12092200 - - Clover (Trifolium spp.) seeds
12092300 - - Fescue seeds
12092400 - - Kentucky blue grass (Poa pratensis L.) seeds
12092500 - - Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds
120929 - - Other:
12092910 - - - Timothy grass (Phleum pratense) seeds
12092920 - - - Other beet seeds
12092990 - - - Other
12093000 - Seeds of herbaceous plants cultivated principally for their flowers
  - Other:
120991 - - Vegetable seeds:
12099110 - - - Onion seeds
12099190 - - - Other
120999 - - Other:
12099910 - - - Rubber tree seeds; Kenaf seeds
12099990 - - - Other
1210 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin.
12101000 - Hop cones, neither ground nor powdered nor in the form of pellets
12102000 - Hop cones, ground, powdered or in the form of pellets; lupulin
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.
12112000 - Ginseng roots
12113000 - Coca leaf
12114000 - Poppy straw
12115000 - Ephedra
121190 - Other:
  - - Of a kind used primarily in pharmacy:
12119011 - - - Cannabis, in cut, crushed or powdered form
12119012 - - - Cannabis, in other forms
12119013 - - - Rauwolfia serpentina roots
12119015 - - - Liquorice roots
12119016 - - - Other, in cut, crushed or powdered form
12119019 - - - Other
  - - Other:
12119091 - - - Pyrethrum, in cut, crushed or powdered form
12119092 - - - Pyrethrum, in other forms
12119094 - - - Sandalwood chips
12119095 - - - Agarwood (Gaharu) chips
12119097 - - - Bark of persea (Persea kurzii Kosterm)
12119098 - - - Other, in cut, crushed or powdered form
12119099 - - - Other
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.
  - Seaweeds and other algae:
121221 - - Fit for human consumption:
  - - - Dried but not ground:
12122111 - - - - Eucheuma spinosum
12122112 - - - - Eucheuma cottonii
12122113 - - - - Gracilaria spp.
12122114 - - - - Gelidium spp.
12122115 - - - - Sargassum spp.
12122119 - - - - Other
12122190 - - - Other
121229 - - Other:
  - - - Fresh, chilled or dried, of a kind used in dyeing, tanning, perfumery, pharmacy, or for insecticidal, fungicidal or similar purposes:
12122911 - - - - Of a kind used in pharmacy
12122919 - - - - Other
12122920 - - - Other, fresh, chilled or dried
12122930 - - - Other, frozen
  - Other:
12129100 - - Sugar beet
12129200 - - Locust beans (carob)
121293 - - Sugar cane:
12129310 - - - Suitable for planting
12129390 - - - Other
12129400 - - Chicory roots
121299 - - Other:
12129910 - - - Stones and kernels of apricot, peach (including nectarine) or plum
12129990 - - - Other
12130000 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.
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.
12141000 - Lucerne (alfalfa) meal and pellets
12149000 - Other