HS 120110 Seed
Quick Answer: Soybeans imported under HS 120110 enter the UK duty-free, the US at 4.4¢/kg under the MFN rate, and the EU with no specific sample rate listed. This Harmonized System code specifically covers soybeans, whether whole or broken, intended for sowing. Importers should note that while the UK offers duty-free entry, the US applies a specific per-kilogram duty. Exporters should verify specific import requirements and any potential agricultural or phytosanitary certifications mandated by the destination country. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1201100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1201100000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1201100000 | 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 120110 cover?
This subheading covers "Soybeans, whether or not broken," specifically for sowing. According to the World Customs Organization's Harmonized System Nomenclature, this classification is for soybeans intended for agricultural propagation. The US International Trade Commission (USITC) HTS and the EU's TARIC database confirm that only soybeans fit for planting, not for crushing or consumption, are classified here. This distinction is crucial for correct tariff application.
What falls outside HS 120110?
The following products are excluded from HS 120110: soybeans that have been crushed, processed, or are intended for human or animal consumption, as well as those meant for oil extraction. For instance, soybeans classified under HS 120190 (other soybeans) are for general commercial use. Similarly, other oilseeds like sunflower seeds (HS 120600) or rapeseed (HS 1205) are not covered by this specific subheading, even if intended for sowing.
What are common classification mistakes for HS 120110?
A common error is misinterpreting the intended use of the soybeans. General-purpose soybeans, even if of high quality, are typically classified under HS 120190 if they are not certified or demonstrably intended for seed. General Rule of Interpretation (GRI) 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. The specific "for sowing" qualifier is paramount.
How should importers classify products under HS 120110?
The correct procedure for classifying soybeans under HS 120110 involves verifying the product's intended use and ensuring it meets the criteria for seed. Importers and customs brokers must obtain documentation from the supplier confirming the soybeans are certified for sowing. This may include phytosanitary certificates or specific seed quality declarations, which are essential for customs authorities to confirm eligibility for this specific subheading.
How is the duty calculated for products under HS 120110?
A shipment of 10 metric tons of certified soybean seeds, declared at a customs value of $5,000 USD, would attract a US duty of $0 USD. This is because the Most Favored Nation (MFN) duty rate for HS 120110 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, 0% of $5,000 USD equals $0 USD in duty. This preferential rate is often applied to seed-grade commodities.
Which trade agreements reduce duties for HS 120110?
Several free trade agreements may reduce the applicable duty rate for HS 120110, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating soybeans for sowing from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Other agreements might offer similar benefits depending on the origin country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 120110 (Soybeans)?
The Most Favored Nation (MFN) duty rate for HS code 120110 (Soybeans) is typically 0.00% ad valorem in the United States. However, preferential rates may apply under trade agreements. For instance, under the US-Mexico-Canada Agreement (USMCA), soybeans imported from Canada or Mexico may be eligible for duty-free treatment, provided they meet the rules of origin. Always verify the specific rate applicable to your country of origin and any applicable trade agreements.
How is the import duty for HS code 120110 calculated, and can you provide an example?
For HS code 120110 (Soybeans), the duty is often calculated on an ad valorem basis (a percentage of the value). For example, if the MFN duty rate is 0.00% ad valorem, and the declared value of a shipment of soybeans is $10,000, the duty would be $10,000 \times 0.00% = $0.00. If a specific duty were in place, such as 4.4¢/kg, and you imported 10,000 kg of soybeans, the duty would be 10,000 kg \times 4.4¢/kg = 44,000¢, which is $440.00. It is crucial to confirm the exact duty basis (ad valorem, specific, or compound) from official sources like the USITC Harmonized Tariff Schedule.
What are the key classification criteria for soybeans under HS code 120110?
HS code 120110 specifically covers 'Soybeans, whether or not broken'. The primary classification criterion is that the goods must be soybeans. This includes soybeans intended for sowing (seed) as well as those for crushing or other industrial uses. The key is the botanical identity of the commodity. For 'seed' soybeans, additional requirements related to purity, germination rates, and certification may apply depending on the importing country's agricultural regulations, but the fundamental HS classification remains 120110.
What documentation is typically required for importing soybeans (HS code 120110)?
When importing soybeans under HS code 120110, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country and the intended use, you may need a phytosanitary certificate issued by the plant protection organization of the exporting country to ensure the soybeans are free from pests and diseases. If claiming preferential duty rates under a trade agreement like USMCA, a certificate of origin or declaration of origin compliant with the agreement's rules is essential. Always consult the specific import requirements of the destination country.
Do trade agreements significantly impact the duty rates for HS code 120110?
Yes, trade agreements can significantly impact duty rates for HS code 120110. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) which generally provides duty-free treatment for originating goods. Other countries have similar bilateral or regional trade agreements. Importers must verify if their soybeans qualify as 'originating' under the relevant trade agreement's rules of origin to benefit from reduced or eliminated duties. Failure to meet these rules will result in the standard MFN duty rate being applied.