Chapter
12
Oil seeds and oleaginous fruits;
miscellaneous grains, seeds and
fruit;
industrial or medicinal plants; straw and fodder
Notes.
1. Heading
12.07 applies, inter alia, to palm
nuts and kernels, cotton seeds, castor oil seeds, sesame 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).
2. 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
re-fatted with their original oils. It does not, however, apply to residues of
headings 23.04 to 23.06
3. For
the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds
of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit
trees, seeds of vetches (other than 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:
(a) Leguminous
vegetables or sweet corn (Chapter 7);
(b) Spices
or other products of Chapter 9;
(c) Cereals
(Chapter 10); or
(d) Products of headings
12.01 to 12.07 or 12.11.
4. 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:
(a) Medicaments
of Chapter 30;
(b) Perfumery, cosmetic
or toilet preparations of Chapter 33; or
(c) Insecticides,
fungicides, herbicides, disinfectants or similar products of heading 38.08.
5. For
the purposes of heading 12.12, the term "seaweeds and other algae"
does not include:
(a) Dead
single-cell micro-organisms of heading 21.02;
(b) Cultures of
micro-organisms of heading 30.02; or
(c) Fertilizers of
heading 31.01 or 31.05.
1. 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% by weight and yielding a soild component which contains less than 30
micromoles of glucosinolates per gram.
|
Heading |
H.S.Code |
Description |
Statutory Rate of Import Duty |
Statistical Unit |
Statutory Rate of Export Duty |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
12.01 |
|
Soya beans, whether or
not broken. |
|
|
|
|
|
1201.00.10 |
---Excluding wrapped/canned |
7.5% |
kg |
Free |
|
|
1201.00.20 |
---Wrapped/canned |
7.5% |
kg |
Free |
|
12.02 |
|
Ground-nuts, not
roasted or otherwise cooked, whether or not shelled or broken. |
|
|
|
|
|
|
-In shell |
|
|
|
|
|
1202.10.10 |
---Excluding wrapped/canned |
22.5% |
kg |
Free |
|
|
1202.10.20 |
---Wrapped/canned |
22.5% |
kg |
Free |
|
|
|
-Shelled, whether or not broken |
|
|
|
|
|
1202.20.10 |
---Excluding wrapped/canned |
22.5% |
kg |
Free |
|
|
1202.20.20 |
---Wrapped/canned |
22.5% |
kg |
Free |
|
12.03 |
|
Copra |
|
|
|
|
|
1203.00.10 |
---Excluding wrapped/canned |
22.5% |
kg |
Free |
|
|
1203.00.20 |
---Wrapped/canned |
15% |
kg |
Free |
|
12.04 |
|
Linseed, whether or
not broken |
|
|
|
|
|
1204.00.10 |
---Excluding wrapped/canned |
7.5% |
kg |
Free |
|
|
1204.00.20 |
---Wrapped/canned |
7.5% |
kg |
Free |
|
12.05 |
|
Rape or colza seeds,
whether or not broken. |
|
|
|
|
|
|
-low erucic acid rape or colza seeds |
|
|
|
|
|
1205.10.10 |
--- Excluding wrapped/canned |
7.5% |
kg |
Free |
|
|
1205.10.20 |
---Wrapped/canned |
7.5% |
kg |
Free |
|
|
|
-Other |
|
|
|
|
|
1205.90.10 |
--- Excluding wrapped/canned |
7.5% |
kg |
Free |
|
|
1205.90.20 |
---Wrapped/canned |
7.5% |
kg |
Free |
|
12.06 |
|
Sunflower seeds,
whether or not broken |
|
|
|
|
|
1206.00.11 |
----Excluding wrapped/canned |
7.5% |
kg |
Free |
|
|
1206.00.12 |
----Wrapped/canned |
7.5% |
kg |
Free |
|
12.07 |
|
Other oil seeds and
oleaginous fruits, whether or not broken. |
|
|
|
|
|
|
-Palm nuts and kernels |
|
|
|
|
|
1207.10.10 |
---Excluding wrapped/canned |
7.5% |
kg |
Free |
|
|
1207.10.20 |
---Wrapped/canned |
7.5% |
kg |
Free |
|
|
|
-Cotton seeds |
|
|
|
|
|
1207.20.10 |
---Excluding wrapped/canned |
7.5% |
kg |
Free |
|
|
1207.20.20 |
---Wrapped/canned |
7.5% |
kg |
Free |
|
|
|
-Caster oil seeds |
|
|
|
|
|
1207.30.10 |
---Excluding wrapped/canned |
7.5% |
kg |
Free |
|
|
1207.30.20 |
---Wrapped/canned |
7.5% |
kg |
Free |
|
|
|
-Sesamum seeds |
|
|
|
|
|
1207.40.10 |
---Excluding wrapped/canned |
7.5% |
kg |
Free |
|
|
1207.40.20 |
---Wrapped/canned |
7.5% |
kg |
Free |
|
|
|
-Mustard seeds |
|
|
|
|
|
1207.50.10 |
---Excluding wrapped/canned |
7.5% |
kg |
Free |
|
|
1207.50.20 |
---Wrapped/canned |
7.5% |
kg |
Free |
|
|
|
-Safflower seeds |
|
|
|
|
|
1207.60.10 |
---Excluding wrapped/canned |
7.5% |
kg |
Free |
|
|
1207.60.20 |
---Wrapped/canned |
7.5% |
kg |
Free |
|
|
|
-Other: |
|
|
|
|
|
|
--Poppy seeds |
|
|
|
|
|
1207.91.10 |
---Excluding wrapped/canned |
32.5% |
kg |
Free |
|
|
1207.91.20 |
---Wrapped/canned |
32.5% |
kg |
Free |
|
|
|
--Other |
|
|