HS 100410 Seed
Quick Answer: Seed imported under HS 100410 enters the UK at 74.00 GBP per 1000 kg, the EU at 89.00 EUR per 1000 kg, and the US at 1.1¢/kg (MFN rate). This classification specifically covers seeds of a kind used for sowing, excluding those for fodder or industrial purposes. Importers should verify the intended use of the seed to ensure correct classification and duty application. CustomTariffs aggregates this data, highlighting the varying specific duty rates across major markets, which necessitates careful planning for international shipments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1004100000 | 74.00 GBP / 1000 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1004100000 | 89.00 EUR / 1000 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1004100000 | Free | — | ["kg"] |
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.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 100410 cover?
This subheading covers seeds of oats, specifically for sowing. According to the World Customs Organization's Harmonized System Nomenclature, Heading 1004 pertains to oats, and subheading 1004.10 is designated for the seed variety of this cereal grain. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification is reserved for oats intended for agricultural propagation, not for consumption or industrial use.
What falls outside HS 100410?
The following products are excluded from HS 100410: oats intended for human or animal consumption, which are typically classified under HS 1004.90 ("Other"), and oats processed for industrial purposes, such as oat flour or flakes. Seed oats that have been treated with pesticides or other substances for preservation or germination enhancement may also fall under different classifications depending on the nature and extent of the treatment, potentially requiring a more detailed product description for accurate tariff placement.
What are common classification mistakes for HS 100410?
A common error is misclassifying oats intended for food or feed under this subheading. General Interpretative Rule 1 of the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may mistakenly classify oats that are simply harvested and bagged but not specifically identified or certified as seed for sowing, leading to incorrect duty assessments and potential compliance issues.
How should importers classify products under HS 100410?
The correct procedure for classifying oat seeds involves verifying that the product is indeed intended for sowing and propagation. Importers and customs brokers should obtain documentation from the supplier, such as a phytosanitary certificate or a seed certification statement, confirming its status as seed. Cross-referencing this information with the official tariff schedule definitions, such as those found in the UK Trade Tariff, is crucial to ensure accurate classification under 1004.10.
How is the duty calculated for products under HS 100410?
A shipment of 10 metric tons of certified oat seed, declared at a customs value of $8,000 USD, would attract a US duty of $0.00. This is because the US Harmonized Tariff Schedule (HTS) lists the Most Favored Nation (MFN) duty rate for HS 1004.10 as "Free." Therefore, the calculation is 0% × $8,000 USD = $0.00 duty, assuming no other specific charges or taxes apply.
Which trade agreements reduce duties for HS 100410?
Several free trade agreements may reduce the applicable duty rate for HS 100410, including the United States-Mexico-Canada Agreement (USMCA), which generally provides for duty-free treatment for originating goods. Originating goods from Canada and Mexico would benefit from this preferential rate. To claim preference under USMCA, a self-certified origin statement on the invoice or a separate certificate of origin is typically required, depending on the specific circumstances and value of the goods.
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FAQ
What are the typical import duty rates for HS code 100410 (Oats, seed)?
Import duty rates for HS code 100410 (Oats, seed) vary significantly by importing country and trade agreement. For example, the United States applies a duty of 1.1¢/kg. The European Union's Common Customs Tariff (TARIC) may list rates such as 89.00 EUR / 1000 kg. The United Kingdom's Trade Tariff often shows rates like 74.00 GBP / 1000 kg. Many preferential trade agreements, however, offer duty-free access. It is crucial to consult the specific tariff schedule of the destination country for the applicable rate.
How is the import duty for HS code 100410 calculated, using the UK rate as an example?
The duty calculation for HS code 100410 often uses a specific rate per unit of weight. For instance, if the UK duty rate is 74.00 GBP / 1000 kg and an importer brings in 5000 kg of oats for seed, the calculation would be: (5000 kg / 1000 kg) * 74.00 GBP/1000 kg = 5 * 74.00 GBP = 370.00 GBP. This is an example; always verify the exact rate and units with the UK Trade Tariff.
What are the classification criteria for HS code 100410?
HS code 100410 specifically covers 'Oats, seed'. To be classified under this code, the oats must be intended for sowing. This typically means they are of a variety suitable for cultivation and have not been processed in a way that renders them unfit for germination, such as being processed for human or animal consumption (e.g., rolled, flaked, or milled). The World Customs Organization (WCO) Harmonized System Explanatory Notes provide guidance on distinguishing seed from other forms of oats.
What documentation is typically required when importing oats classified under HS code 100410?
When importing oats classified under HS code 100410, standard import documentation such as a commercial invoice, packing list, and bill of lading or air waybill is required. Additionally, depending on the importing country's regulations, a phytosanitary certificate issued by the plant protection organization of the exporting country may be mandatory to ensure the seed is free from pests and diseases. Importers should also be prepared to provide proof of intended use (i.e., for seed) if requested by customs authorities.
How do trade agreements, such as USMCA or EU Free Trade Agreements, impact the duty rates for HS code 100410?
Trade agreements can significantly reduce or eliminate import duties for HS code 100410. For example, under the United States-Mexico-Canada Agreement (USMCA), oats originating from Canada or Mexico may qualify for duty-free entry into the United States, provided they meet the rules of origin. Similarly, free trade agreements between the EU and partner countries often grant preferential duty rates, sometimes to zero, for agricultural products like oats. To benefit from these agreements, importers must possess a valid Certificate of Origin and ensure the goods meet all stipulated origin criteria.