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Heading 01: Soya beans, whether or not broken
Heading 02: Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken
Heading 03: Copra
Heading 04: Linseed, whether or not broken
Heading 05: Rape or colza seeds, whether or not broken
Heading 06: Sunflower seeds, whether or not broken
Heading 07: Other oil seeds and oleaginous fruits, whether or not broken
Heading 08: Flours and meals of oil seeds or oleaginous fruits, other than those of mustard
Heading 09: Seeds, fruit and spores, of a kind used for sowing
Heading 10: Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin
Heading 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 or not cut, crushed or powdered
Heading 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 human consumption, not elsewhere specified or included
Heading 13: Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
Heading 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

Chapter 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.

Section notes

  • 1. In this section the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

Last updated: 24 November 2020 View latest amendments