{
  "summary": "The European Union tariff splits HS 1207.99 (other: Other) into 5 national lines: 1207 99 20 10 (hemp seeds), 1207 99 20 90 (other), 1207 99 91 00 (hemp seeds), 1207 99 96 10 (pumpkin seeds (Cucurbita pepo L. convar. citrullinia Greb. var. styriaca and Cucurbita pepo L. var. oleifera Pietsch)) and 1 other. The general (MFN) duty is 0% on all 5 lines.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
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      "value": "1207.99",
      "source": null,
      "url": "https://border.bot/hs-codes/120799"
    },
    {
      "label": "Duty (MFN)",
      "value": "0%",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "National lines",
      "value": "5",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "12: Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 1207.99?",
      "answer": "The European Union tariff splits HS 1207.99 (other: Other) into 5 national lines: 1207 99 20 10 (hemp seeds), 1207 99 20 90 (other), 1207 99 91 00 (hemp seeds), 1207 99 96 10 (pumpkin seeds (Cucurbita pepo L. convar. citrullinia Greb. var. styriaca and Cucurbita pepo L. var. oleifera Pietsch)) and 1 other."
    },
    {
      "question": "What is the duty on HS 1207.99 in the European Union?",
      "answer": "The general (MFN) duty is 0% on all 5 lines."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 1207.99",
      "text": [
        "The European Union tariff splits HS 1207.99 (other: Other) into 5 national lines: 1207 99 20 10 (hemp seeds), 1207 99 20 90 (other), 1207 99 91 00 (hemp seeds), 1207 99 96 10 (pumpkin seeds (Cucurbita pepo L. convar. citrullinia Greb. var. styriaca and Cucurbita pepo L. var. oleifera Pietsch)) and 1 other.",
        "The general (MFN) duty is 0% on all 5 lines."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 1207.99 are live on border.bot for the United States (6 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
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        "basis": "consignment",
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        "sellerScheme": null,
        "flatDuty": {
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