HS 120600 For sowing
Quick Answer: Sunflower seeds imported under HS 120600 enter the UK duty-free, the US at 4.4¢/kg under the MFN rate, and the EU with varying rates. This code specifically covers sunflower seeds intended for sowing, distinguishing them from those for oil production or consumption. Importers must ensure proper documentation to verify the "for sowing" designation, as this can impact tariff application. According to CustomTariffs, careful attention to the intended use is crucial for accurate classification and duty assessment across different jurisdictions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1206001000 | 0.00 % | — | — |
| 1206009100 | 0.00 % | — | — |
| 1206009900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1206001000 | — | — | — |
| 1206009100 | — | — | — |
| 1206009900 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 12060000 | Free | — | — |
| 1206000031 | — | — | ["kg"] |
| 1206000070 | — | — | ["kg"] |
| 1206000020 | — | — | ["kg"] |
| 1206000065 | — | — | ["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 120600 cover?
This subheading covers seeds of sunflower, whether or not broken, specifically intended for sowing. According to the World Customs Organization's Harmonized System Nomenclature, this classification is reserved for seeds that are viable and possess the characteristics necessary for germination and cultivation. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the primary criterion is the intended use for propagation, distinguishing them from seeds intended for oil extraction or consumption.
What falls outside HS 120600?
The following products are excluded from HS 120600: sunflower seeds intended for consumption as food, such as snacks, or for the extraction of edible oils. Additionally, sunflower seeds that are broken to the extent that they are no longer viable for sowing, or those treated with substances that render them unsuitable for germination, are not classified here. For instance, roasted sunflower seeds for human consumption would fall under Chapter 20, while sunflower seed oil is classified in Chapter 15.
What are common classification mistakes for HS 120600?
A common error is misclassifying sunflower seeds intended for oil extraction or consumption under this subheading. General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial here. Importers may overlook the specific "for sowing" requirement, leading to incorrect declarations. For example, bulk sunflower seeds sold for animal feed might also be mistakenly entered under this code if the "for sowing" intent is not clearly established.
How should importers classify products under HS 120600?
The correct procedure for classifying sunflower seeds under HS 120600 involves verifying the intended use and the viability of the seeds. Importers and customs brokers must obtain documentation from the supplier confirming that the seeds are certified for sowing purposes, often including germination rates and purity certificates. This evidence is paramount in demonstrating that the seeds meet the specific criteria outlined in the WCO HS Nomenclature and relevant national tariff schedules, ensuring accurate declaration and compliance.
How is the duty calculated for products under HS 120600?
A shipment of 1,000 kilograms of certified organic sunflower seeds for sowing, 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 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS). The calculation is: 5.0% of $2,500 USD = $125.00. This example illustrates the ad valorem duty calculation based on the declared value.
Which trade agreements reduce duties for HS 120600?
Several free trade agreements may reduce the applicable duty rate for HS 120600, including the United States-Mexico-Canada Agreement (USMCA), which can result in a "Free" duty rate for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer preferential rates, often "Free," for eligible goods from developing countries such as Vietnam. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A is typically required, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for sunflower seeds classified under HS code 120600, specifically for sowing purposes?
Sunflower seeds (HS 120600) intended for sowing generally benefit from preferential duty treatment. For instance, under the US Most Favored Nation (MFN) tariff, the duty rate is 0.00%. The EU TARIC system also lists a 0.00% duty rate for this classification. The UK Trade Tariff also indicates a Free rate. It is crucial to verify the specific tariff schedule of the importing country at the time of importation, as rates can change.
What specific criteria distinguish sunflower seeds for sowing (HS 120600) from those for other uses, such as oil extraction or consumption?
The primary criterion for classifying sunflower seeds under HS 120600 'For sowing' is their intended use and, critically, their germination capacity and purity. Seeds must be of a variety suitable for planting and possess a high germination rate, typically evidenced by a phytosanitary certificate or a seed analysis certificate from the exporting country. The seeds should also be free from disease and pests, and not be damaged or treated in a way that would render them unsuitable for germination. Importers should be prepared to provide documentation supporting these characteristics.
What documentation is typically required to support the classification of sunflower seeds as 'for sowing' under HS 120600?
To substantiate the classification of sunflower seeds under HS 120600 as 'for sowing,' importers and customs brokers should be prepared to provide a Phytosanitary Certificate issued by the plant protection organization of the exporting country. This certificate confirms the seeds are free from pests and diseases. Additionally, a Seed Analysis Certificate detailing germination rate, purity, and varietal identity may be required. Commercial invoices and packing lists are standard requirements for all imports.
How is the duty calculated for sunflower seeds under HS 120600 if a specific duty rate applies, and can you provide an example?
While many major trading blocs offer duty-free entry for sunflower seeds for sowing under HS 120600, some countries may apply specific duties. For example, if a country applied a specific duty of 4.4¢/kg and an importer brought in 1,000 kg of sunflower seeds for sowing, the calculation would be: 1,000 kg * 4.4¢/kg = 4,400¢. This would then be converted to the local currency. For instance, if 100¢ equals $1 USD, the duty would be $44.00 USD. It is essential to consult the specific tariff schedule of the destination country for applicable rates and units of measure.
Do common trade agreements, such as USMCA or EU Free Trade Agreements, offer further preferential duty rates for sunflower seeds for sowing (HS 120600)?
Yes, common trade agreements often provide for preferential duty rates, frequently resulting in duty-free entry for goods like sunflower seeds for sowing (HS 120600) between member countries. For example, under the EU's Common Customs Tariff, the rate is 0.00%. While the USMCA (United States-Mexico-Canada Agreement) does not specifically list HS 120600 with a preferential rate, the general MFN rate of 0.00% often applies. Importers should always check the specific provisions and rules of origin within the relevant trade agreement to confirm eligibility and any specific documentation requirements, such as a Certificate of Origin.