Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria10% reduced rate
Belgium6% reduced rate
Bulgaria20%
Croatia5% reduced rate
Cyprus5% reduced rate
Czechia12% reduced rate
Denmark25%
Estonia24%
Finland13.5% reduced rate
France5.5% reduced rate
Germany7% reduced rate
Greece13% reduced rate
Hungary27%
Ireland23%
Italy4% / 10% reduced rate
Latvia12% reduced rate
Lithuania21%
Luxembourg3% reduced rate
Malta0% reduced rate
Netherlands9% reduced rate
Poland5% / 8% reduced rate
Portugal23%
Romania11% reduced rate
Slovakia19% reduced rate
Slovenia9.5% reduced rate
Spain10% reduced rate
Sweden6% reduced rate
TEDB · 26 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more
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 States, of the one part, and the Kingdom of Morocco, of the other part.
Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies.
EU: imports by month · HS 1206.00
last 12 months€1bn+58.6% · previous 12 months
Average import price€0.71 per kg
Preferential rate10%
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
600013260HMRC11 June 2025 – 10 June 2028 · 1206 00 91 00
Dried sunflower seeds Dried sunflower seeds for human consumption. The sunflower seeds are harvested from mature sunflower plants, cleaned thoroughly, and dehulled to remove the outer shell. Afterward, the seeds are gently dried, with no added ingredients and then packaged in a 100g pouch.
600010114HMRC18 March 2024 – 17 March 2027 · 1206 00 91 00
Bird food 100% Black Sunflower seeds. The seeds are for feeding wild garden birds. Comprises of the whole seeds mainly black but some have white stripes, they are not shelled. The end consumer places the sunflowers in a bird seed feeder, or bird feeding table, or on the ground to attract a variety…
600010062HMRC12 March 2024 – 11 March 2027 · 1206 00 91 00
Sunflower seed hearts. 100% Sunflower seed hearts, the seeds are for feeding of wild garden birds. Comprises of de-hulled (shelled) sunflower seeds which are broken and unbroken in the hulling process. The end consumer places the sunflower hearts in a bird seed feeder, or bird feeding table, or on…
600009215HMRC24 December 2023 – 23 December 2026 · 1206 00 10 00
The product is a grow your own sunflower set. It consists of a polypropylene plastic flowerpot. This contains a soil disc which is made of bamboo powder, coconut Fibre, corn starch and water and contain sunflower seeds (Helianthus annuus). They are then packaged in a paper Bag package.
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
1206 00 99 · Other
This subheading includes sunflower seeds for the production of oil for human consumption. They are normally delivered in their shell which is of uniform black colour. In general, the length of the seeds and the shells is almost identical. These seeds normally have an oil content of approximately 40 to 45 % by weight.
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
Year
Description
Third-country duty
Supplementary unit
2026
Other
Free
—
2025
unchanged
Free
—
2024
unchanged
Free
—
2023
unchanged
Free
—
2022
unchanged
Free
—
2021
unchanged
Free
—
2020
unchanged
Free
—
2019
Other
Free
—
In the EU Combined Nomenclature, 1206 00 99 is one of 3 lines under subheading 1206.00, sunflower seeds, whether or not broken.
The third-country duty is free, and quantities are declared in —.
Goods from 57 countries can enter the EU at a preferential rate instead of the standard Free; 57 of them pay no duty at all, for example under CARIFORUM or OCTs.
In the 12 months to August 2026, the EU imported sunflower seeds (HS 1206.00) worth €1bn (up 59% on the year before), at an average of €0.71 per kg; Argentina supplied 45%, followed by Moldova.
For the same subheading, the UK duty is free, the Türkiye duty is 0%–20%, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 0%–7.2%, the Argentina duty is 0%–7.2%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.
EU member states imported goods of subheading 1206.00 worth US$3bn in 2024; the largest supplier from outside the EU was Moldova.
Questions and answers
What is the EU import duty for CN code 1206 00 99?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 1206 00 99?
57 countries have a preferential rate on this line, 57 of them at 0%, under CARIFORUM, OCTs and SADC EPA and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 1206.00 as a whole, the largest supplier from outside the EU in 2024 was Moldova (US$239m), followed by Türkiye.
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