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Current tariff classification

Schedule 3 - Section II

​Section II - Vegetable products

Chapter 12 - Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder


 

Notes.

  1. 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 0801 or 0802 or to olives (Chapter 7 or Chapter 20).
  2. 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 2304.00.00 to 2306.
  3. For the purposes of 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".
    1209 does not, however, apply to the following even if for sowing:
    1. Leguminous vegetables or sweet corn (Chapter 7);
    2. Spices or other products of Chapter 9;
    3. Cereals (Chapter 10); or
    4. Products of 1201 to 1207 or 1211.
  4. 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.
    1211 does not, however, apply to:
    1. Medicaments of Chapter 30;
    2. Perfumery, cosmetic or toilet preparations of Chapter 33; or
    3. Insecticides, fungicides, herbicides, disinfectants or similar products of 3808.
  5. For the purposes of 1212, "seaweeds and other algae" does not include:
    1. Dead single-cell micro-organisms of 2102;
    2. Cultures of micro-organisms of 3002; or
    3. Fertilisers of 3101.00.00 or 3105.

Subheading Note.

  1. For the purposes of 1205.10, “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.


1201
Soya beans, whether or not broken
1202
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken
1203
Copra
1204
Linseed, whether or not broken
1205
Rape or colza seeds, whether or not broken
1206
Sunflower seeds, whether or not broken
1207
Other oil seeds and oleaginous fruits, whether or not broken
1208
Flours and meals of oil seeds or oleaginous fruits, other than those of mustard
1209
Seeds, fruit and spores, of a kind used for sowing
1210
Hop cones, fresh or dried, whether or not 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
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
1213
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
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1201SOYA BEANS, WHETHER OR NOT BROKEN:
1201.10.00 13 kg - SeedFree View TCOs for 1201.10.00
1201.90.00 15 kg - OtherFree View TCOs for 1201.90.00

Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1202GROUND-NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN:
1202.30.00 19 kg - SeedFree​
View TCOs for 1202.30.00
1202.4- Other:
1202.41.00 25 kg-- In shellFree View TCOs for 1202.41.00
​1202.42.00 26 kg-- Shelled, whether or not broken5%
DCS:4%
DCT:5%
View TCOs for 1202.42.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1203.00.00 04 kgCOPRAFree View TCOs for 1203.00.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1204.00.00 05 kgLINSEED, WHETHER OR NOT BROKENFree View TCOs for 1204.00.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1205RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN:
1205.10.00 45 kg - Low erucic acid rape or colza seedsFree View TCOs for 1205.10.00
1205.90.00 49 kg - OtherFree View TCOs for 1205.90.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1206.00.00 07 kgSUNFLOWER SEEDS, WHETHER OR NOT BROKENFree View TCOs for 1206.00.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1207OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN:
1207.10.00 35 kg - Palm nuts and kernelsFree View TCOs for 1207.10.00
1207.2- Cotton seeds:
1207.21.00 42 kg-- SeedFree View TCOs for 1207.21.00
1207.29.00 47 kg-- OtherFree View TCOs for 1207.29.00
1207.30.00 21 kg - Castor oil seedsFree View TCOs for 1207.30.00
1207.40.00 11 kg - Sesamum seedsFree View TCOs for 1207.40.00
1207.50.00 12 kg - Mustard seedsFree View TCOs for 1207.50.00
1207.60.00 31 kg - Safflour (Carthanus tinctorius) seedsFree View TCOs for 1207.60.00
1207.70.00 33 kg - Melon seedsFree View TCOs for 1207.70.00
1207.9- Other:
1207.91.00 14 kg-- Poppy seedsFree View TCOs for 1207.91.00
1207.99.00 60 kg-- OtherFree View TCOs for 1207.99.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1208FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS FRUITS, OTHER THAN THOSE OF MUSTARD:
1208.10.00 17 t - Of soya beansFree View TCOs for 1208.10.00
1208.90.00 18 t - OtherFree View TCOs for 1208.90.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1209SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING:
1209.10.00 50 kg - Sugar beet seedsFree View TCOs for 1209.10.00
1209.2- Seeds of forage plants:
1209.21.00 21 kg-- Lucerne (alfalfa) seedsFree View TCOs for 1209.21.00
1209.22.00 30 kg-- Clover (Trifolium spp.) seedsFree View TCOs for 1209.22.00
1209.23.00 31 kg-- Fescue seedsFree View TCOs for 1209.23.00
1209.24.00 27 kg-- Kentucky blue grass (Poa pratensis L.) seedsFree View TCOs for 1209.24.00
1209.25.00 28 kg-- Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seedsFree View TCOs for 1209.25.00
1209.29.00 90 kg-- OtherFree View TCOs for 1209.29.00
1209.30.00 10 kg- Seeds of herbaceous plants cultivated principally for their flowersFree View TCOs for 1209.30.00
1209.9- Other:
1209.91.00 -- Vegetable seedsFree View TCOs for 1209.91.00
​04 ​kg--- Lactuca spp. Seed
​05 ​kg--- Spinacia spp. Seed
​06 ​kg--- Daucus spp. Seed
​07 ​kg--- Other
1209.99.00 75 kg-- OtherFree View TCOs for 1209.99.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1210HOP CONES, FRESH OR DRIED, WHETHER OR NOT GROUND, POWDERED OR IN THE FORM OF PELLETS; LUPULIN:
1210.10.00 17 kg- Hop cones, neither ground nor powdered nor in the form of pelletsFree​
View TCOs for 1210.10.00
1210.20.00 18 kg- Hop cones, ground, powdered or in the form of pellets; lupulin5%
DCS:4%
DCT:5%
View TCOs for 1210.20.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1211PLANTS 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:
1211.20 - Ginseng roots:
View TCOs for 1211.20


​1211.20.10
01kg​--- Fresh or dried​Free View TCOs for ​1211.20.10

1211.20.20
02kg ​--- Chilled or frozen Fr​e​e

View TCOs for 1211.20.20
1211.30.00 03 kg - Coca leafFree View TCOs for 1211.30.00
1211.40.00 04 kg - Poppy strawFree View TCOs for 1211.40.00
​1211.50.0005kg​- Ephedra​Free View TCOs for 1211.50.00
​1211.60 - Bark of African cherry(Prunus africana):
1211.60.1​--- Chilled or frozen:
​​1211.60.1106kg ​---- Edible parts of plants

​5%
DCS: Free
CA: Free

View TCOs for 1211.60.11
​1211.60.1907kg ​---- Other Free View TCOs for 1211.60.19
​1211.60.9008kg​--- OtherFree​ View TCOs for 1211.60.90
1211.90 - Other: View TCOs for 1211.90
1211.90.10 ​ ​ ​


​--- Fresh or dried​Free View TCOs for ​1211.90.10
​10 ​kgFresh herbs, non-medicinal
11 ​kgDried herbs, non-medicinal
13 ​kg ​Other
1211.90.2 ​--- Chilled or frozen: View TCOs for 1211.90.2
1211.90.2121kg​---- Edible parts of plants5%
DCS: Free
CA: Free
View TCOs for 1211.90.21
​​1211.90.29 91kg​---- Other​Free View TCOs for 1211.90.29
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1212LOCUST 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:
1212.2- Seaweeds and other algae:
1212.21-- Fit for human consumption: View TCOs for 1212.21
1212.21.10 40 kg--- Frozen5% DCS:Free CA:Free View TCOs for 1212.21.10
1212.21.90 45 kg--- OtherFree View TCOs for 1212.21.90
1212.29-- Other: View TCOs for 1212.29
1212.29.10 42 kg--- FrozenFree
View TCOs for 1212.29.10
1212.29.90 90 kg--- OtherFree View TCOs for 1212.29.90
1212.9- Other:
1212.91.00 28 kg-- Sugar beetFree View TCOs for 1212.91.00
1212.92.00 51 kg-- Locust beans (carob)Free View TCOs for 1212.92.00
1212.93.00 52 kg-- Sugar caneFree View TCOs for 1212.93.00
1212.94.00 53 kg-- Chicory rootsFree View TCOs for 1212.94.00
1212.99.00 54 kg-- OtherFree View TCOs for 1212.99.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1213.00.00 31 kgCEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR NOT CHOPPED, GROUND, PRESSED OR IN THE FORM OF PELLETSFree View TCOs for 1213.00.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
1214SWEDES, 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 32 kg - Lucerne (alfalfa) meal and pelletsFree View TCOs for 1214.10.00
1214.90.00 33 kg - OtherFree View TCOs for 1214.90.00
Footnote

V.4

Operative 1/7/24




# Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

Unless otherwise indicated general rate applies for CA.

Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.

DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.

DCT denotes the rate for HK, KR, SG and TW.

If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with ​section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.

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