HS 120242 Shelled, whether or not broken
Quick Answer: Peanuts, shelled, whether or not broken, imported under HS 120242 enter the UK at 0.00%, the EU with varying rates, and the US with a complex tariff structure including a 131.8% MFN rate and numerous preferential rates. This code specifically covers peanuts that have had their shells removed, and may be whole or fragmented. Importers should be aware of significant duty rate disparities across major trading blocs. For instance, US imports may benefit from free trade agreements, while others face substantial tariffs. CustomTariffs aggregates this data, highlighting the critical need for precise classification and origin verification to determine applicable duties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1202420000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1202420000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 12024220 | 131.8% | Free (AU,BH,CL,CO,JO,KR,MA,OM,P,PA,PE,S,SG) See 9908.12.01 (1 programs) | — |
| 12024290 | 131.8% | Free (AU,BH,CL,CO,JO,KR,MA,OM,P,PA,PE,S,SG) See 9908.12.01 (1 programs) | — |
| 1202429020 | — | — | ["kg"] |
| 12024210 | 6.6¢/kg | Free (17 programs) | — |
| 1202421020 | — | — | ["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 1202.42?
Imports of Shelled, whether or not broken 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 17 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 120242 cover?
This subheading covers groundnuts (peanuts) that have been shelled, meaning their outer shells have been removed, and are presented in a broken or unbroken state. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically applies to shelled groundnuts that are not roasted or otherwise cooked. The USITC's Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification is for the edible kernels of the groundnut plant, irrespective of whether they are whole or fragmented after shelling.
What falls outside HS 120242?
The following products are excluded from HS 120242: groundnuts still in their shells (classified under HS 120241), roasted or otherwise cooked groundnuts (which are typically classified under Chapter 20 as prepared or preserved vegetables), and groundnut flour or meal (classified under HS 120242 if shelled and broken, but if further processed into flour, it falls under HS 2304). Groundnut oil, even if derived from shelled groundnuts, is classified separately under Chapter 15.
What are common classification mistakes for HS 120242?
A common error is misclassifying roasted or cooked groundnuts under this subheading. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Roasted groundnuts, having undergone a process that alters their nature, are generally considered prepared or preserved, thus falling under Chapter 20, not Chapter 12.
How should importers classify products under HS 120242?
The correct procedure for classifying shelled groundnuts involves first confirming that the product is indeed the kernel of the groundnut plant and that it has been shelled. Importers and customs brokers must then verify that the product has not undergone any cooking or roasting processes. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and reviewing the explanatory notes for Heading 1202 is crucial for accurate classification.
How is the duty calculated for products under HS 120242?
A shipment of 1,000 kilograms of shelled, unbroken raw peanuts declared at a customs value of $2,000 USD would attract a US duty of $60.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value ($2,000 USD × 0.03 = $60.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 120242?
Several free trade agreements may reduce the applicable duty rate for HS 120242, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for originating goods from certain developing countries, such as India. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A may be required, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the standard import duties for HS code 120242 (Shelled, whether or not broken groundnuts)?
The standard Most Favored Nation (MFN) duty rate for HS code 120242, covering shelled groundnuts (peanuts) that are whether or not broken, is 131.8%. However, specific preferential rates may apply under various trade agreements. For instance, 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 enter duty-free. A specific provision exists for Israel (IL) under 9908.12.01, which may also offer preferential treatment. It is crucial to verify the applicable rate based on the country of origin and any existing trade agreements.
How is the duty calculated for HS code 120242, and can you provide an example?
The duty for HS code 120242 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate of 131.8% is applied, and the declared customs value of a shipment of shelled groundnuts is $10,000, the calculated duty would be $10,000 \times 1.318 = $13,180. Some specific provisions, like those referenced under 9908.12.01, might involve different calculation methods or specific rates that need to be consulted.
What are the key classification criteria for HS code 120242?
HS code 120242 specifically covers groundnuts (peanuts) that have been shelled. The 'whether or not broken' clause indicates that the physical integrity of the kernel is not a determining factor for classification under this code, as long as they are shelled. This distinguishes it from unshelled groundnuts (HS 120241) or groundnut seeds for sowing (which fall under Chapter 12, but typically a different subheading like 1209.91).
What documentation is typically required for importing shelled groundnuts under HS code 120242?
When importing shelled groundnuts under HS code 120242, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the country of origin and destination, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Importers should also be prepared for potential phytosanitary certificates or other agricultural import permits, as groundnuts are agricultural products subject to plant health regulations in many countries. Consulting the specific import regulations of the destination country is essential.
Which major trade agreements offer preferential duty rates for HS code 120242, and how can importers claim them?
Several trade agreements provide preferential duty rates, often including duty-free entry, for HS code 120242. Notable examples include agreements with Australia (AU), Chile (CL), Colombia (CO), South Korea (KR), and others listed with 'Free' rates. To claim these preferential rates, importers must ensure the groundnuts originate from a partner country and obtain a valid Certificate of Origin (COO) that meets the requirements of the specific trade agreement. This COO must be presented to customs authorities at the time of import. Without a valid COO, the standard MFN duty rate will apply.