HS 100510 Seed
Quick Answer: Maize seed imported under HS 100510 enters the UK duty-free, the US at 0.98¢/kg, and the EU with varying rates. This classification specifically pertains to maize (corn) intended for sowing, distinguishing it from grain for consumption or industrial use. Importers should verify specific subheadings and any applicable phytosanitary or certification requirements, as these can influence clearance and landed cost. According to CustomTariffs data, while the primary duty rates are generally low or zero in major markets, careful attention to the intended use and origin is crucial for accurate classification and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1005100000 | — | — | — |
| 1005101300 | 0.00 % | — | — |
| 1005101500 | 0.00 % | — | — |
| 1005101800 | 0.00 % | — | — |
| 1005109000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1005100000 | — | — | — |
| 1005101300 | — | — | — |
| 1005101500 | — | — | — |
| 1005101800 | — | — | — |
| 1005109000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 10051000 | Free | — | — |
| 1005100010 | — | — | ["kg"] |
| 1005100090 | — | — | ["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 100510 cover?
This subheading covers maize (corn) seed specifically intended for sowing. According to the World Customs Organization's Harmonized System Nomenclature, this category is distinct from maize for consumption or industrial use. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that only seed maize, meeting specific germination and purity standards for agricultural propagation, falls under this classification. This ensures that the intended use as planting material is paramount for correct classification.
What falls outside HS 100510?
The following products are excluded from HS 100510: maize grain intended for human or animal consumption, which is classified under HS 100590 (other maize). Also excluded are sweet corn for direct consumption (HS 100510 is for seed, not food), popcorn (HS 100510), and any processed maize products such as corn flour, corn starch, or corn oil, which are classified in Chapters 11 and 15 respectively. The key differentiator is the intended use as seed for cultivation.
What are common classification mistakes for HS 100510?
A common error is misclassifying maize grain intended for consumption or feed as seed. This often occurs when the packaging or description is ambiguous. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers must verify that the product is specifically certified and intended for sowing, not for food or industrial purposes, to avoid misclassification under HS 100510.
How should importers classify products under HS 100510?
The correct procedure for classifying maize seed under HS 100510 involves obtaining a Certificate of Analysis or a declaration from the supplier explicitly stating that the product is seed maize intended for sowing. Importers and customs brokers should review the product's packaging, labeling, and any accompanying phytosanitary certificates. Verifying that the seed meets the requirements for germination and purity for agricultural use is crucial for accurate declaration to customs authorities.
How is the duty calculated for products under HS 100510?
A 100 kg shipment of hybrid maize seed, declared at a customs value of $500 USD, would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS 100510 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the duty calculation is 0% × $500 USD = $0.00 USD. This rate is applicable to imports from countries not benefiting from specific trade agreements that might offer further reductions or duty-free entry.
Which trade agreements reduce duties for HS 100510?
Several free trade agreements may reduce the applicable duty rate for HS 100510, including the United States-Mexico-Canada Agreement (USMCA), under which qualifying maize seed from Canada and Mexico may enter duty-free. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for qualifying seed maize from certain developing countries. To claim these preferences, a valid Certificate of Origin or a self-certified origin statement, as per the specific agreement's requirements, is typically necessary.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 100510 (Seed)?
Import duty rates for HS code 100510, which covers 'Seed' of maize (corn), can vary significantly depending on the importing country and any applicable trade agreements. For example, under the United States' Most Favored Nation (MFN) tariff, the duty is Free. In the European Union, under the TARIC system, the autonomous duty rate is 0.00%. Canada's General Tariff rate is also Free. However, some countries may apply specific rates, such as the United Kingdom's rate of 0.98¢/kg. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date information.
What specific criteria determine if maize (corn) falls under HS code 100510 as 'Seed'?
HS code 100510 specifically covers 'Seed' of maize (corn). This classification is generally determined by the intended use and germination capacity. The product must be intended for sowing and possess a viable germination rate suitable for propagation. It is distinct from maize for consumption (food or feed) or industrial use, which would fall under other subheadings of HS code 1005. Importers should ensure that documentation, such as a phytosanitary certificate or a seed analysis certificate, clearly indicates the product's status as seed for sowing.
What documentation is typically required when importing maize seed under HS code 100510?
When importing maize seed (HS code 100510), importers and customs brokers should be prepared to provide several key documents. These typically include a commercial invoice, a packing list, and a bill of lading or air waybill. Crucially, a phytosanitary certificate issued by the plant protection organization of the exporting country is usually mandatory to prevent the introduction of pests and diseases. Additionally, a seed analysis certificate or a declaration from the supplier confirming the seed's purity, germination rate, and suitability for sowing is often required by customs authorities to verify its classification as 'seed'.
How are duties calculated for HS code 100510 if a specific rate like 0.98¢/kg applies, as seen in some jurisdictions?
When a specific duty rate is applied, such as the 0.98¢/kg seen in the UK Trade Tariff for HS code 100510, the duty is calculated based on the net weight of the imported goods. For example, if an importer brings in 10,000 kilograms of maize seed, the duty calculation would be: 10,000 kg * 0.98¢/kg = 9,800¢. To convert this to a more common currency unit, if we assume 100¢ = $1, then 9,800¢ equals $98.00. This is a specific duty calculation, distinct from ad valorem duties which are based on the value of the goods. Always verify the unit of measure (e.g., kilograms, pounds) and the currency specified in the tariff.
Do trade agreements, such as USMCA or EU trade deals, offer preferential duty rates for HS code 100510?
Yes, trade agreements can significantly impact duty rates for HS code 100510. For instance, under the United States-Mexico-Canada Agreement (USMCA), qualifying maize seed originating from Canada or Mexico may benefit from preferential duty rates, often Free, provided all rules of origin are met. Similarly, the European Union has numerous trade agreements with third countries that could reduce or eliminate duties on agricultural products like maize seed. Importers must ensure they have the necessary proof of origin documentation (e.g., EUR.1 certificate, origin declaration) to claim preferential treatment under these agreements. Consulting the specific preferential tariff schedules of the importing country is essential.