European Union tariff, chapter 12: Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Last updated
Key facts
- National lines
- 98
- Subheadings
- 50
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 12: Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Summary
The European Union tariff has 98 national lines in HS chapter 12 (oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder), under 50 subheadings in 14 headings.
Subheadings with European Union lines
The European Union tariff has 98 national lines in HS chapter 12 (oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder), under 50 subheadings in 14 headings.
12.02 Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken
12.03 Copra
- 1203.00Copra1 line
12.04 Linseed, whether or not broken
- 1204.00Linseed, whether or not broken2 lines
12.05 Rape or colza seeds, whether or not broken
12.06 Sunflower seeds, whether or not broken
- 1206.00Sunflower seeds, whether or not broken3 lines
12.07 Other oil seeds and oleaginous fruits, whether or not broken
- 1207.10Palm nuts and kernels1 line
- 1207.21Cotton seeds: Seed1 line
- 1207.29Cotton seeds: Other1 line
- 1207.30Castor oil seeds1 line
- 1207.40Sesamum seeds2 lines
- 1207.50Mustard seeds2 lines
- 1207.60Safflower (Carthamus tinctorius) seeds1 line
- 1207.70Melon seeds2 lines
- 1207.91Other: Poppy seeds2 lines
- 1207.99Other: Other5 lines
12.08 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard
12.09 Seeds, fruit and spores, of a kind used for sowing
- 1209.10Sugar beet seeds1 line
- 1209.21Seeds of forage plants: Lucerne (alfalfa) seeds1 line
- 1209.22Seeds of forage plants: Clover (Trifolium spp.) seeds2 lines
- 1209.23Seeds of forage plants: Fescue seeds3 lines
- 1209.24Seeds of forage plants: Kentucky blue grass (Poa pratensis L.) seeds1 line
- 1209.25Seeds of forage plants: Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds2 lines
- 1209.29Seeds of forage plants: Other4 lines
- 1209.30Seeds of herbaceous plants cultivated principally for their flowers1 line
- 1209.91Other: Vegetable seeds3 lines
- 1209.99Other: Other4 lines
12.10 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin
12.11 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered
12.12 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included
12.13 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
- 1213.00Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets3 lines
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 12 are live on border.bot for the United States (167 lines, also used by 1 other country).
- United States167 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 12?
The European Union tariff has 98 national lines in HS chapter 12 (oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder), under 50 subheadings in 14 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.