HS 120750 Mustard seeds
Quick Answer: Mustard seeds imported under HS 120750 enter the UK duty-free, the US at 4.4¢/kg (MFN), and the EU with varying rates. This code specifically covers mustard seeds, regardless of whether they are whole or crushed, intended for sowing, or for oil extraction. Importers should note that while the UK and US offer preferential or free entry, the EU's tariff structure may require more detailed investigation based on specific product characteristics and origin. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1207500000 | — | — | — |
| 1207501000 | 0.00 % | — | — |
| 1207509000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1207501000 | — | — | — |
| 1207509000 | — | — | — |
| 1207500000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1207500000 | 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?
What products does HS 120750 cover?
This subheading covers mustard seeds, specifically those of the species *Brassica juncea* (brown or Indian mustard) and *Sinapis alba* (white or yellow mustard). According to the World Customs Organization's Harmonized System Nomenclature, this classification is for seeds used for sowing or for the extraction of oil, provided they are not otherwise specified. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the botanical classification and intended use as seeds.
What falls outside HS 120750?
The following products are excluded from HS 120750: mustard flour (typically classified under HS 2103), prepared mustard or mustard sauces (HS 2103), mustard oil that has been extracted and refined (often classified under HS 1514 or 1518), and mustard seeds that have undergone significant processing beyond simple cleaning or drying, such as germination or malting. Whole mustard plants or parts thereof, not being seeds, would also fall under different headings.
What are common classification mistakes for HS 120750?
A common error is misclassifying mustard seeds based on their intended final product rather than their form as raw seeds. For instance, seeds intended for the production of mustard powder might be incorrectly classified as a prepared foodstuff. Additionally, confusion can arise with other oilseeds under Heading 1207 if the specific botanical identity of the mustard seed is not clearly established, potentially leading to misapplication of 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.
How should importers classify products under HS 120750?
The correct procedure for classifying products under HS 120750 involves verifying the botanical identity of the seeds to ensure they are indeed mustard seeds (*Brassica juncea* or *Sinapis alba*). Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the explanatory notes for Heading 1207. Confirmation of the product's form (i.e., whole, unprocessed seeds) is crucial for accurate classification.
How is the duty calculated for products under HS 120750?
A shipment of 1,000 kilograms of brown mustard seeds (*Brassica juncea*) declared at a customs value of $1,500 USD would attract a US duty of $75.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($1,500 USD × 0.05 = $75.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 1207.50.0000.
Which trade agreements reduce duties for HS 120750?
Several free trade agreements may reduce the applicable duty rate for HS 120750, including the United States-Mexico-Canada Agreement (USMCA), under which originating mustard seeds from Canada and Mexico may enter duty-free. Additionally, the Generalized System of Preferences (GSP) can offer reduced or duty-free entry for originating goods from designated developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific agreement and importing country's regulations.
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FAQ
What are the import duty rates for HS code 120750 (Mustard seeds)?
The import duty rates for mustard seeds (HS 120750) vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is Free. However, preferential rates may apply under trade agreements. For imports into the European Union, consult the TARIC database for specific rates, which can include ad valorem duties or specific duties. The UK Trade Tariff also provides detailed duty information. Always verify the applicable rate based on the country of origin and import destination.
How are mustard seeds classified under HS code 120750?
HS code 120750 specifically covers 'Mustard seeds'. This classification applies to the seeds of the plants of the genus Brassica (e.g., Brassica juncea, Brassica nigra, Brassica alba/hirta) when imported in their natural state for sowing or for oil extraction. The seeds must not be processed beyond simple cleaning or drying. If the seeds have undergone further processing, such as grinding or crushing, they would be classified under different HS codes.
What documentation is typically required for importing mustard seeds under HS 120750?
Standard documentation for importing mustard seeds (HS 120750) includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations and phytosanitary requirements, a phytosanitary certificate issued by the plant protection organization of the exporting country may be required to prevent the introduction of pests and diseases. Importers should also be prepared to provide proof of origin if claiming preferential duty rates.
How is the duty calculated for mustard seeds if a specific duty rate applies, such as 4.4¢/kg?
If a specific duty rate like 4.4¢/kg applies (this is an example, actual rates vary), the duty is calculated based on the net weight of the imported mustard seeds. For instance, if you import 10,000 kilograms of mustard seeds and the duty rate is 4.4¢/kg, the total duty would be 10,000 kg * 4.4¢/kg = 44,000¢. This would then be converted to the relevant currency (e.g., USD or EUR). If an ad valorem rate (e.g., 3.5%) were applicable, the duty would be calculated as 3.5% of the declared value of the goods.
Do trade agreements, like the USMCA or EU trade deals, affect the duty rates for mustard seeds (HS 120750)?
Yes, trade agreements can significantly affect duty rates for mustard seeds. For example, if mustard seeds originate from a country that has a free trade agreement with the importing country (e.g., Canada or Mexico for imports into the US under USMCA, or an EU member state for intra-EU trade), they may qualify for reduced or zero duty rates upon presentation of a valid Certificate of Origin. Importers and customs brokers must consult the specific provisions of relevant trade agreements and ensure all origin requirements are met to claim preferential treatment.