HS 121130 Coca leaf

Quick Answer: Coca leaf imported under HS 121130 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This Harmonized System code specifically covers coca leaf, the raw plant material from which cocaine is derived. Due to its controlled substance status, trade in coca leaf is highly restricted and subject to stringent international regulations, including the Single Convention on Narcotic Drugs. Importers and customs brokers must possess the necessary permits and licenses from relevant national authorities, such as the Drug Enforcement Administration (DEA) in the US, before any shipment can be legally cleared. CustomTariffs aggregates this information, highlighting the critical compliance requirements beyond mere duty rates for this sensitive commodity.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1211300000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1211300000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1211300000 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 121130 cover?

This subheading covers coca leaf, which is specifically defined by the World Customs Organization (WCO) in its Harmonized System Explanatory Notes as the leaves of the coca plant (Erythroxylon coca and its varieties). It includes dried or fresh coca leaves intended for industrial or medicinal purposes, as well as those subject to specific national regulations. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification is reserved for the leaves of the coca plant, excluding other parts of the plant or processed derivatives not explicitly listed elsewhere.

What falls outside HS 121130?

The following products are excluded from HS 121130: coca paste, cocaine, and other alkaloids derived from coca leaves, which are typically classified under Chapter 29 of the Harmonized System. Furthermore, any preparations or mixtures containing coca leaf where the leaf itself is not the predominant component, or where it has undergone significant processing beyond simple drying, may fall under different headings. For instance, finished pharmaceutical products containing coca leaf extracts would be classified based on their specific pharmaceutical nature.

What are common classification mistakes for HS 121130?

A common error is misclassifying processed coca derivatives or mixtures as raw coca leaf. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a product is a mixture or composite good, GRI 3 may apply. Importers may also mistakenly classify coca seeds or other plant parts under this subheading, when they should be classified elsewhere within Chapter 12 based on their specific nature.

How should importers classify products under HS 121130?

The correct procedure for classifying products under HS 121130 involves a thorough examination of the imported material to confirm it consists solely of coca leaves. Importers and customs brokers must consult the official nomenclature of the importing country, such as the USITC HTS or the EU TARIC, and review the Explanatory Notes from the WCO. Verification of the intended use, if relevant for specific national regulations, is also crucial to ensure accurate declaration.

How is the duty calculated for products under HS 121130?

A shipment of 100 kilograms of dried coca leaf, declared at a customs value of $5,000 USD, would attract a US duty of $500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.10 = $500.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, which often assigns specific rates to controlled substances.

Which trade agreements reduce duties for HS 121130?

Several free trade agreements may reduce the applicable duty rate for HS 121130, including agreements with countries that are major producers of coca leaf. However, due to the highly regulated nature of coca leaf, preferential duty rates are often limited or unavailable. For example, under the Generalized System of Preferences (GSP), certain developing countries might qualify for reduced duties, potentially to Free, provided they meet origin requirements and submit a GSP Form A. Specific bilateral agreements may also apply, requiring documentation like a EUR.1 movement certificate for EU/UK preferences or a self-certified origin statement for USMCA, depending on the origin country.

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Which HS Codes Are Related?

HS 121140 HS 121160 HS 121150 HS 121120 HS 121293 HS 121292

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 121130 (Coca leaf)?

For HS code 121130, which covers "Coca leaf", the standard Most Favored Nation (MFN) duty rates in major markets are generally free. For example, the United States applies a 0.00% duty rate. The European Union's TARIC system also lists a 0.00% duty rate for this classification. The United Kingdom's Trade Tariff similarly shows a 'Free' rate. These rates are subject to change and specific country regulations.

What specific criteria define 'Coca leaf' under HS code 121130 for customs classification?

HS code 121130 specifically covers "Coca leaf" (leaves of the plant Erythroxylon coca and Erythroxylon novagranatense, their varieties, and any other species of the genus Erythroxylon). This classification is based on the botanical origin of the material. It is crucial for importers and customs brokers to ensure that the imported material is indeed derived from the specified plants and is in the form of leaves. Any processing or admixture with other substances may lead to a different classification.

What documentation is typically required for importing goods classified under HS code 121130?

Importing goods under HS code 121130, "Coca leaf," is subject to stringent regulations due to the controlled nature of the substance. Beyond standard commercial documents like a commercial invoice, packing list, and bill of lading, importers will likely need specific permits or licenses from relevant national authorities (e.g., drug enforcement agencies, ministries of health). Compliance with international conventions, such as the UN Single Convention on Narcotic Drugs, 1961, is paramount. Customs brokers must verify all required import permits and declarations with the importing country's regulatory bodies before shipment.

Do any trade agreements offer preferential duty rates for HS code 121130?

Given that the standard duty rates for HS code 121130 are already free in many key markets like the US, EU, and UK, preferential rates under trade agreements are often not applicable or do not provide further reduction. The primary focus for trade in this specific HS code is not on tariff reduction but on strict regulatory control and compliance with international drug control treaties. Importers should always consult the specific tariff schedule of the importing country and any applicable trade agreements, but it is unlikely that preferential rates will significantly alter the duty burden due to the existing free trade status.

How is the duty calculated for HS code 121130, and can you provide an example?

Since the duty rate for HS code 121130 is typically 0.00% ad valorem (based on value) and often free of specific duties (based on quantity), the calculated duty amount is usually zero. For instance, if a shipment of coca leaf has a declared value of $10,000 USD and the duty rate is 0.00% ad valorem, the duty calculation would be: $10,000 (value) × 0.00% (duty rate) = $0.00. Similarly, if there were a specific duty of $5 per kilogram and the shipment weighed 100 kg, the calculation would be: 100 kg × $5/kg = $500. However, with a 0.00% specific duty rate, the result would be $0.00. It is essential to confirm the exact duty basis (ad valorem or specific) in the importing country's tariff schedule, though for this code, it is almost universally free.