Customs - Tariff Book Last updated: 9 May 2025

Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).

Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 23.04 to 23.06.

For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (excluding those of the species VICIA FABA) or of lupines are to be regarded as "seeds of a kind used for sowing". Heading 12.09 does not, however, apply to the following even if for sowing:

Heading 12.11 applies, inter alia, to the following plants or parts thereof; basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood. Heading 12.11 does not, however, apply to the following:

For the purposes of heading 12.12, the terms "seaweeds and other algae" does not include:

For the purposes of subheading 1205.10, the expression "low erucic acid rape or colza seeds" means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 per cent by mass and yielding a solid component which contains less than 30 micromoles/g of glucosinolates.

For the purposes of subheading 1205.10, seeds of a kind used for sowing, covers only rape or colza seeds regarded by the competent national authorities as being for sowing.