HS 120730 Castor oil seeds

Quick Answer: Castor oil seeds imported under HS 120730 enter the UK at 0.00%, the US duty-free, and the EU with no specific ad valorem rate listed in the sample data. This Harmonized System (HS) code specifically covers the seeds of the castor oil plant (Ricinus communis), which are the source of castor oil. These seeds are primarily used for oil extraction. Importers should note that while duty rates appear favorable in these major markets, specific import regulations or phytosanitary requirements may still apply. CustomTariffs aggregates this tariff information for ease of trade planning.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1207300000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1207300000 — — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1207300000 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?

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What products does HS 120730 cover?

This subheading covers castor oil seeds, specifically the seeds of the plant *Ricinus communis*. According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to the dried seeds intended for oil extraction. The US International Trade Administration (USITA) and the EU's TARIC database confirm that this category is for the raw, unprocessed seeds of the castor plant, which are the source material for castor oil. These seeds are characterized by their distinct markings and are primarily traded for their high oil content.

What falls outside HS 120730?

The following products are excluded from HS 120730: castor oil itself, which is classified under HS 151530; castor oil cake or meal, a byproduct of oil extraction, typically classified under HS 230690; and any other oil seeds not specifically identified as castor oil seeds, such as soybeans (HS 1201) or sunflower seeds (HS 1206). Furthermore, processed or treated castor seeds that have undergone significant alteration beyond simple drying or cleaning would likely fall under different classifications, depending on the nature of the processing.

What are common classification mistakes for HS 120730?

A common error is misclassifying castor oil cake or meal as castor oil seeds. This mistake often arises from a lack of understanding of the processing stages. 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. Castor oil cake, being a residue after oil extraction, is a distinct product and should be classified separately, typically in Chapter 23, not Chapter 12.

How should importers classify products under HS 120730?

The correct procedure for classifying products under HS 120730 involves verifying that the imported goods are indeed the seeds of the *Ricinus communis* plant and are in their raw or dried state, intended for oil extraction. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, to confirm the precise wording of the subheading. Reviewing product specifications and origin documentation is crucial for accurate classification.

How is the duty calculated for products under HS 120730?

A shipment of 10,000 kilograms of castor oil seeds, declared at a customs value of $15,000 USD, would attract a US duty of $0 USD. This is because the Most Favored Nation (MFN) duty rate for HS 120730 in the United States is 0% ad valorem, as published in the USITC Harmonized Tariff Schedule. Therefore, the duty calculation is 0% × $15,000 USD = $0 USD. No additional duties or taxes apply under the MFN rate for this specific product in the US.

Which trade agreements reduce duties for HS 120730?

Several free trade agreements may reduce the applicable duty rate for HS 120730, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, castor oil seeds originating from Canada or Mexico can enter the United States duty-free. To claim this preferential rate, a valid Certificate of Origin or a self-certified origin statement meeting USMCA requirements must be provided. Other agreements may offer similar benefits depending on the origin country and the specific tariff schedule of the importing nation.

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Which HS Codes Are Related?

HS 120750 HS 120721 HS 120760 HS 120740 HS 120770 HS 151530

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

FAQ

What are the standard import duty rates for HS code 120730 (Castor oil seeds)?

The standard Most Favored Nation (MFN) duty rate for castor oil seeds (HS 1207.30) is 0.00%. This means there is no customs duty applied under the standard tariff. However, it is crucial to verify specific rates based on the country of origin and any applicable trade agreements, as these can alter the final duty payable. Consult the US International Trade Commission (USITC) Harmonized Tariff Schedule or the relevant national tariff database for the most current information.

How is the duty for HS 120730 calculated if a preferential rate applies?

While the standard MFN rate is 0.00%, if a preferential rate were to apply (e.g., under a Free Trade Agreement where castor oil seeds are not already duty-free), the duty would typically be calculated on an ad valorem basis (a percentage of the declared value of the goods) or a specific rate (a fixed amount per unit of weight or volume). For example, if a hypothetical preferential rate of 2% ad valorem applied to a shipment of castor oil seeds valued at $10,000, the duty would be $10,000 * 0.02 = $200. Always confirm the specific duty calculation method and rate with official sources like the EU TARIC database or the UK Trade Tariff.

What are the key classification criteria for HS code 120730?

HS code 120730 specifically covers 'Castor oil seeds'. The primary classification criterion is that the seeds must be derived from the Ricinus communis plant. They should be intended for the extraction of oil. Seeds that have undergone significant processing beyond simple cleaning or drying, or that are intended for other uses (e.g., ornamental, medicinal), may fall under different HS codes. The World Customs Organization (WCO) Explanatory Notes provide further guidance on the scope of this heading.

What documentation is typically required for importing castor oil seeds under HS 120730?

When importing castor oil seeds (HS 120730), standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations and the country of origin, additional documents may be necessary. These could include a phytosanitary certificate to ensure the seeds are free from pests and diseases, and a certificate of origin to claim preferential duty rates under trade agreements. Importers and customs brokers should consult the specific import requirements of the destination country.

Which common trade agreements might affect the duty rates for HS 120730?

The duty rate for HS 120730 is often 0.00% under many trade agreements, reflecting its status as an agricultural commodity. However, it is essential to check specific agreements. For example, the United States has Free Trade Agreements (FTAs) with countries like Canada and Mexico (USMCA), Australia, and others, which may offer duty-free entry. Similarly, the EU has numerous Economic Partnership Agreements (EPAs) and Association Agreements that could impact duties. The UK has its own set of trade agreements post-Brexit. Always verify the origin of the goods and consult the relevant trade agreement schedules, such as those found on the USITC, EU TARIC, or UK Trade Tariff websites, to confirm eligibility for preferential treatment.