European Union tariff line 1207 40 90 00: Other
Last updated
Key facts
- Tariff line
- 1207 40 90 00
- Covers
- Sesamum seeds
- Duty (MFN)
- 0%
- Preferential rates
- From 0% (24 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 1207.40
Summary
In the European Union tariff, line 1207 40 90 00 covers sesamum seeds. The general (MFN) duty rate is 0%. It falls under HS subheading 1207.40 in heading 12.07 (chapter 12).
What this line covers
In the European Union tariff, line 1207 40 90 00 covers sesamum seeds.
Its legal text is “Other”, read under “Sesamum seeds”.
How it is structured
It falls under HS subheading 1207.40 in heading 12.07 (chapter 12). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 12
- Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
- Heading 12.07
- Other oil seeds and oleaginous fruits, whether or not broken
- Subheading 1207.40
- Sesamum seeds
- Line 1207 40 90 00
- Other
Duty
The general (MFN) duty rate is 0%.
The rate is published on 1207 00 00 00.
Duty-free entry applies to goods that qualify under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, and to goods from 23 origins.
| Preferential rate | Programme or origin |
|---|---|
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Andorra (AD) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Cameroon (CM) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Iceland (IS) |
| 0% | Jordan (JO) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Mexico (MX) |
| 0% | Papua New Guinea (PG) |
| 0% | Solomon Islands (SB) |
| 0% | Samoa (WS) |
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.
Other lines under 1207.40
- 1207 40 10 00Seed
In other countries
National tariff lines under 1207.40 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
What does tariff line 1207 40 90 00 cover in the European Union tariff?
In the European Union tariff, line 1207 40 90 00 covers sesamum seeds.
What is the general (MFN) duty on 1207 40 90 00 in the European Union?
The general (MFN) duty rate is 0%. The rate is published on 1207 00 00 00.
Which preferential rates apply to 1207 40 90 00?
Duty-free entry applies to goods that qualify under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, OCTs (Overseas Countries and Territories), Andorra, Côte d'Ivoire, Cameroon, Egypt, Fiji, the United Kingdom, Ghana, Israel, Iceland, Jordan, Kenya, South Korea, Lebanon, Morocco, Moldova, Mexico, Papua New Guinea, the Solomon Islands and Samoa.
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.