HS 100310 Seed
Quick Answer: Barley seed imported under HS 100310 enters the UK at 77.00 GBP per 1000 kg, the EU at 93.00 EUR per 1000 kg, and the US at 0.15 cents per kg, with preferential rates available for certain trade partners. This classification specifically covers seed of barley, intended for sowing. Importers should be aware of potential phytosanitary requirements and specific import licenses that may be necessary depending on the origin and destination. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1003100000 | 77.00 GBP / 1000 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1003100000 | 93.00 EUR / 1000 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1003100000 | 0.15¢/kg | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 1003.10?
Imports of Seed may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 100310 cover?
This subheading covers seed of barley, specifically intended for sowing. According to the World Customs Organization's Harmonized System Nomenclature, Heading 1003 pertains to barley, and the 6-digit code 1003.10 isolates the 'seed' variety. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to barley grain that has been processed or selected for its germinative capacity, making it suitable for planting and cultivation, rather than for consumption as food or feed.
What falls outside HS 100310?
The following products are excluded from HS 100310: barley grain intended for human consumption, animal feed, or industrial uses such as malting for brewing. For instance, barley that has been milled into flour, pearled, or otherwise processed for food applications would be classified under different headings within Chapter 11. Similarly, barley grain sold for livestock feed, even if it could theoretically germinate, is typically classified under Chapter 12 or Chapter 23, depending on its specific form and intended use, and not as seed for sowing.
What are common classification mistakes for HS 100310?
A common error is misclassifying barley grain that is not specifically intended or certified for sowing. Importers may mistakenly classify barley for malting or feed purposes under 100310 if it is not accompanied by proper documentation or if its primary intended use is not propagation. According to General Interpretative Rule 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. Therefore, the intended use as seed is paramount for this classification.
How should importers classify products under HS 100310?
The correct procedure for classifying barley seed involves verifying that the product is indeed intended for sowing and possesses the necessary germinative capacity. Importers and customs brokers should review the supplier's documentation, including invoices and packing lists, which should clearly state "seed for sowing." Additionally, any phytosanitary certificates or seed quality certifications relevant to the importing country's regulations will support this classification. Consulting the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, is crucial.
How is the duty calculated for products under HS 100310?
A shipment of 1,000 kilograms of certified organic barley seed, declared at a customs value of $800 USD, would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS 100310 in the USITC Harmonized Tariff Schedule is 0.0% ad valorem. Therefore, the calculation is 0.0% × $800 USD = $0.00 USD. This rate is applicable for goods originating from countries not benefiting from preferential trade agreements or specific exemptions.
Which trade agreements reduce duties for HS 100310?
Several free trade agreements may reduce the applicable duty rate for HS 100310, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, barley seed originating from Canada or Mexico may enter the United States duty-free. To claim this preference, a valid USMCA Certificate of Origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for qualifying products from certain developing countries, often requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 100310 (Seed)?
Import duty rates for HS code 100310 (Seed) vary significantly by importing country and trade agreements. For example, the UK's tariff shows a rate of 77.00 GBP per 1000 kg. The EU's TARIC system might list rates such as 93.00 EUR per 1000 kg. In the US, rates can be as low as 0.15 cents/kg. Many preferential trade agreements offer duty-free access; for instance, under certain agreements, rates can be Free (indicated by codes like A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG).
How is the duty calculated for HS code 100310 when a specific rate per unit applies?
When a duty is specified per unit of weight (e.g., per kilogram or per 1000 kg), the calculation is straightforward. For instance, if a country applies a duty of 0.15 cents/kg on imported seed (HS 100310), and you import 10,000 kg, the duty would be calculated as: 10,000 kg * $0.0015/kg = $15.00. Always verify the exact unit of measure and the applicable rate for the specific destination country.
What are the classification criteria for 'Seed' under HS code 100310?
HS code 100310 generally covers seeds of cereal crops, specifically intended for sowing. This means the seeds must be viable and suitable for planting to produce a new crop. It typically excludes seeds that have been processed for human or animal consumption, or seeds that are primarily for industrial use. The World Customs Organization (WCO) and national customs authorities provide specific interpretive notes and rulings to clarify classification.
Which common trade agreements significantly impact duty rates for HS code 100310?
Numerous trade agreements offer preferential duty rates, often including duty-free access, for HS code 100310. Examples include agreements between the EU and countries like Switzerland, Norway, or Canada; US agreements with countries like Australia or South Korea; and UK agreements post-Brexit. Importers should consult the specific tariff schedules of the destination country, referencing sources like the USITC (for the US), EU TARIC (for the EU), or the UK Trade Tariff, to identify applicable preferential rates based on the country of origin and any relevant trade pacts.
What documentation is typically required for importing seed under HS code 100310?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading, importing seed (HS 100310) often requires specific phytosanitary certificates issued by the plant protection organization of the exporting country. These certificates attest that the seeds are free from pests and diseases. Depending on the destination country's regulations, additional permits, import licenses, or declarations regarding the seed's purity, germination rate, and intended use (sowing) may be necessary. Consulting the importing country's agricultural or customs authority is crucial.