HS 120230 Seed

Quick Answer: Peanuts, whether in shell or shelled, imported under HS 120230 enter the UK at 0.00%, the EU with varying rates depending on specific subheadings, and the US with a complex tariff structure including a 131.8% MFN rate and duty-free entry for certain trade agreement partners. This HS code specifically covers peanuts, which are botanically legumes but commonly treated as nuts in trade. Importers should be aware of the significant duty rate disparities across major markets, particularly the high US tariff, and consult specific tariff schedules for precise rates and potential preferential treatment. CustomTariffs aggregates this information to assist trade professionals.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1202300000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1202300000 — — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1202308000 131.8% Free (AU,BH,CL,CO,JO,KR,MA,OM,P,P+,PA,PE,S,SG) See 9908.12.01 (1 programs) ["kg"]
1202300500 6.6¢/kg Free (17 programs) ["kg"]
120230 — — —
1202304000 6.6¢/kg Free (16 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 1202.30?

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 16 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?

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What products does HS 120230 cover?

This subheading covers "Groundnuts, shelled or broken, whether or not roasted". According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this classification applies to shelled groundnuts (peanuts) that have been split or fractured into pieces. The United States International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm that this category is specifically for groundnuts that have been removed from their shells and are in a broken state, regardless of whether they have undergone a roasting process. This excludes whole shelled groundnuts, which fall under a different subheading.

What falls outside HS 120230?

The following products are excluded from HS 120230: whole shelled groundnuts, which are classified under HS 120220. Additionally, groundnuts that are not shelled, even if broken, remain classified under HS 120210. Roasted whole shelled groundnuts are also excluded. Products that have undergone further processing beyond simple roasting, such as being incorporated into confectionery or snack mixes, would be classified according to their new nature, typically in Chapters 17, 18, or 21, depending on the primary constituent or processing method.

What are common classification mistakes for HS 120230?

A common error is misclassifying whole shelled groundnuts as broken shelled groundnuts, or vice versa. This often arises from a misunderstanding of the "broken" criterion. 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. Importers must ensure the product is indeed shelled and then verify if it is whole or broken. Confusing roasted whole shelled groundnuts (HS 120220) with roasted broken shelled groundnuts (HS 120230) is also a frequent mistake.

How should importers classify products under HS 120230?

The correct procedure for classifying products under HS 120230 involves a multi-step verification process. First, confirm that the product is groundnuts (peanuts). Second, ascertain if the groundnuts are shelled. If shelled, then determine if they are whole or broken. If the groundnuts are shelled and broken, regardless of whether they are roasted, they fall under HS 120230. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the relevant Explanatory Notes from the WCO for definitive guidance.

How is the duty calculated for products under HS 120230?

A shipment of 1,000 kilograms of broken, roasted groundnuts declared at a customs value of $2,500 USD would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value. The calculation is: 5% of $2,500 = $125.00. This rate is published in the USITC Harmonized Tariff Schedule for HS code 120230. For a specific quantity-based duty, if the rate were $0.05 per kilogram, the duty would be $0.05/kg * 1,000 kg = $50.00.

Which trade agreements reduce duties for HS 120230?

Several free trade agreements may reduce the applicable duty rate for HS 120230, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating groundnuts may be eligible for duty-free entry. For example, groundnuts originating from Canada or Mexico can be imported into the US duty-free. To claim this preference, a valid USMCA certification of origin is required. Similarly, the EU may have preferential rates under agreements with certain countries, often requiring an EUR.1 movement certificate for proof of origin from countries like Morocco or Tunisia.

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Which HS Codes Are Related?

HS 120110 HS 100210 HS 100310 HS 070110 HS 100710 HS 100410

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 120230 (Peanuts, not roasted or otherwise prepared)?

The Most Favored Nation (MFN) duty rate for HS code 120230 is 131.8%. However, preferential duty rates are available for imports from certain countries under Free Trade Agreements (FTAs). For example, imports from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and the United States (US) may be eligible for duty-free entry (0.00%). Imports from Israel (IL) may be subject to a specific tariff rate quota (TRQ) under subheading 9908.12.01, which should be verified. Always consult the latest Harmonized Tariff Schedule (HTS) of the importing country for the most accurate and up-to-date duty information.

What specific criteria define 'peanuts, not roasted or otherwise prepared' under HS code 120230?

HS code 120230 covers peanuts (groundnuts) in their shell or shelled, that have not undergone any roasting, frying, salting, seasoning, or other forms of preparation that alter their natural state beyond basic cleaning or shelling. This includes raw, unshelled peanuts and shelled raw peanuts. Peanuts that have been roasted, salted, or processed into peanut butter, oil, or flour would be classified under different HS codes.

What documentation is typically required for importing peanuts under HS code 120230?

Standard import documentation for HS code 120230 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under FTAs. Phytosanitary certificates may also be necessary to ensure the peanuts are free from pests and diseases, especially for agricultural products. Importers should verify specific requirements with the customs authority of the destination country.

How is the import duty calculated for HS code 120230, using the MFN rate as an example?

The import duty for HS code 120230 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. Using the MFN rate of 131.8% as an example: If a shipment of raw peanuts has a customs value of $10,000 USD, the calculated duty would be $10,000 USD × 131.8% = $13,180 USD. It's crucial to note that some countries may also apply other taxes or fees, such as Value Added Tax (VAT) or Goods and Services Tax (GST), in addition to the customs duty. Always ensure the customs value is correctly determined according to international valuation rules.

Which major trade agreements offer preferential duty rates for HS code 120230, and how can importers benefit?

Several trade agreements provide preferential duty rates for HS code 120230. Notable examples include agreements between the US and countries like Australia, Chile, Colombia, Jordan, Morocco, Oman, Peru, and Singapore, which often grant duty-free (0.00%) access. The EU also has preferential trade agreements with various partners that may affect duties on peanuts. To benefit, importers must ensure the peanuts originate from a country that is a party to a relevant FTA and obtain a valid Certificate of Origin. This certificate proves the goods meet the rules of origin stipulated in the agreement. Importers and their customs brokers must meticulously review the specific terms and conditions of each applicable FTA to confirm eligibility and compliance.