HS 120799 Other

HS code 120799, covering 'Other oil seeds and oleaginous fruits, whole or broken,' generally has low or no Most Favored Nation (MFN) duty rates in major markets. For instance, the U.S. applies a 0.00% MFN rate. The EU's TARIC system and the UK Trade Tariff also often list 'Free' or very low rates for this classification. To determine preferential rates, consult specific Free Trade Agreements (FTAs) between the exporting and importing countries. For example, if importing into the U.S. from a country with an active FTA, a 0% rate might still apply under that agreement, effectively remaining free. Always verify the specific origin requirements and documentation (like Certificates of Origin) needed to claim preferential treatment.

HS code 120799 is a residual category used for oil seeds and oleaginous fruits that are not specifically listed under other headings within Chapter 12 of the Harmonized System. This includes seeds and fruits primarily used for the extraction of non-volatile oils, such as certain types of mustard seeds, poppy seeds, or other less common oil-bearing seeds and fruits. The key criterion is that the product must be an 'oil seed or oleaginous fruit' and not be classifiable elsewhere. If a specific oil seed or fruit has its own dedicated HS code (e.g., soybeans, peanuts, sunflower seeds), it should not be classified under 120799. The World Customs Organization (WCO) Explanatory Notes provide further guidance on the scope of Chapter 12.

Standard import documentation for HS code 120799 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations and the specific product, additional documents may be required. This could include a phytosanitary certificate to ensure the goods are free from pests and diseases, especially for agricultural products. If claiming preferential duty rates under a Free Trade Agreement, a Certificate of Origin or proof of origin is mandatory. Importers should also be aware of any specific labeling requirements or restrictions related to food safety or agricultural imports in the destination country.

Since HS code 120799 often carries a 0.00% ad valorem duty rate in many countries, the calculation typically results in zero duty. However, if a specific trade agreement or a particular country's tariff schedule imposes a duty, it would usually be calculated as a percentage of the declared customs value (ad valorem) or sometimes per unit of weight or volume. For example, let's assume a hypothetical scenario where a country applies a 2% ad valorem duty on imports under 120799. If an importer declares goods valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 0.02 (Duty Rate) = $200 USD. In practice, for this specific code, the duty is frequently $0.00.

Many trade agreements aim to reduce or eliminate tariffs on agricultural products, including oil seeds and oleaginous fruits. For imports into the United States, agreements like the United States-Mexico-Canada Agreement (USMCA) might offer preferential treatment if the goods originate from Canada or Mexico. For imports into the European Union, agreements with countries such as the UK (following Brexit), Switzerland, or various African, Caribbean, and Pacific (ACP) nations under Economic Partnership Agreements (EPAs) could provide duty-free access. Similarly, the UK's Global Tariff incorporates preferential rates for goods from countries with which it has trade deals. Always consult the specific text of the relevant trade agreement and the importing country's tariff database (e.g., USITC, EU TARIC, UK Trade Tariff) to confirm eligibility and requirements for preferential rates.