HS 120400 For sowing

Quick Answer: Flaxseed for sowing imported under HS 120400 enters the UK duty-free, the US with various duty rates including free for certain trade agreements and specific per-kilogram duties, and the EU with rates not directly specified by the provided sample data. This classification specifically applies to flaxseed intended for planting, distinguishing it from flaxseed for other uses like oil production or animal feed. Importers and customs brokers should verify specific country-specific tariff rates and any potential import restrictions or licensing requirements, particularly for agricultural products. CustomTariffs aggregates this information to assist in compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1204001000 0.00 % — —
1204009000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1204009000 — — —
1204001000 — — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1204000010 — — ["kg"]
1204000035 — — ["kg"]
1204000075 — — ["kg"]
12040000 0.39¢/kg Free (17 programs) —
1204000025 — — ["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 1204.00?

Imports of For sowing 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 15 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 120400 cover?

This subheading covers flax seeds specifically intended for sowing. According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to flax seeds that are viable and suitable for propagation, ensuring their genetic integrity and germination potential for agricultural purposes. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key determinant is the intended use as seed, not for oil extraction or other industrial applications.

What falls outside HS 120400?

The following products are excluded from HS 120400: flax seeds intended for crushing for oil extraction, which are classified under HS 1204.10, or for human or animal consumption, which would fall under different headings depending on their processing. For instance, hulled flax seeds for food would likely be classified elsewhere. Seeds that are not viable or are intended for non-agricultural uses, such as industrial processing, are also excluded from this specific subheading.

What are common classification mistakes for HS 120400?

A common error is misclassifying flax seeds based solely on their appearance without verifying their intended use. If flax seeds are presented for sowing but are not certified or packaged as such, or if they are mixed with non-seed material, they may be incorrectly classified. General Interpretative Rule 1 (GIR 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, meaning the "for sowing" designation is paramount.

How should importers classify products under HS 120400?

The correct procedure for classifying flax seeds under HS 120400 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 seeds are certified for sowing, often including germination rates and purity certificates. This documentation is crucial for customs authorities to confirm the classification and ensure compliance with agricultural import regulations.

How is the duty calculated for products under HS 120400?

A shipment of 1,000 kilograms of certified organic flax seeds for sowing, declared at a customs value of $2,500 USD, would attract a US duty of $0.00. This is because the USITC Harmonized Tariff Schedule (HTS) lists a Most Favored Nation (MFN) duty rate of Free (0%) for HS 1204.00.0000 (flax seeds for sowing). Therefore, 0% × $2,500 USD = $0.00 duty.

Which trade agreements reduce duties for HS 120400?

Several free trade agreements may reduce the applicable duty rate for HS 120400, including the United States-Mexico-Canada Agreement (USMCA), which can result in Free entry for qualifying goods originating from Canada and Mexico. Additionally, goods originating from countries benefiting from the Generalized System of Preferences (GSP) may also enter the US duty-free. To claim these preferences, a self-certified origin statement or a GSP Form A may be required, depending on the specific agreement and originating country.

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Which HS Codes Are Related?

HS 120600 HS 120921 HS 120721 HS 120760 HS 120910 HS 120922

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 120400 (Flaxseed for sowing)?

Import duty rates for HS code 120400 (Flaxseed for sowing) vary significantly by country and trade agreement. For example, the United States applies a Most Favored Nation (MFN) duty rate of 0.00%. The European Union, under TARIC, may have rates such as 2.55¢/kg. The United Kingdom's Trade Tariff often lists rates like 0.00% or specific rates per kilogram. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.

How is the duty calculated for HS code 120400 if a specific rate per kilogram applies?

When a specific duty rate per kilogram (e.g., 0.39¢/kg) is applicable, the duty is calculated by multiplying the net weight of the imported goods (in kilograms) by the specified rate. For instance, if 10,000 kg of flaxseed for sowing are imported at a rate of 0.39¢/kg, the total duty would be 10,000 kg * 0.39¢/kg = 3,900¢, which is equivalent to $39.00 USD (assuming 100¢ = $1 USD). Always ensure you are using the correct unit of measure specified in the tariff.

What documentation is typically required for importing flaxseed under HS code 120400 for sowing?

Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading, importing flaxseed for sowing may require specific phytosanitary certificates issued by the plant protection organization of the exporting country. This certificate attests that the seed is free from pests and diseases and is suitable for sowing. Additionally, depending on the importing country's regulations, a certificate of origin and potentially a seed analysis certificate may be necessary to confirm the variety and purity of the seed. Always verify the exact requirements with the importing country's agricultural or customs authorities.

Which trade agreements commonly offer preferential duty rates for HS code 120400?

Several trade agreements can provide preferential duty rates for HS code 120400. For example, preferential rates are often listed for countries such as Australia (AU), Canada (CA), Chile (CL), South Korea (KR), Mexico (MX), and Singapore (SG) under various bilateral or regional agreements. These preferential rates are typically lower than the MFN rate, and can even be 'Free'. To claim these benefits, importers must ensure they have a valid Certificate of Origin and meet all other requirements stipulated by the specific trade agreement.

What are the key criteria for classifying flaxseed under HS code 120400 as 'for sowing'?

The primary criterion for classifying flaxseed under HS code 120400 as 'for sowing' is its intended use and quality. The seed must be of a variety suitable for planting and possess adequate germination capacity and purity to be considered viable for agricultural propagation. Importers may need to provide evidence, such as a seed analysis certificate or a declaration from the supplier, confirming that the flaxseed meets the standards for sowing. If the flaxseed is intended for crushing for oil or for human/animal consumption, it would be classified under a different HS code (e.g., 120400 for other purposes).