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
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
1207 99 96 10
Pumpkin seeds (Cucurbita pepo L. convar. citrullinia Greb. var. styriaca and Cucurbita pepo L. var. oleifera Pietsch)
1207 99 96 90
Other
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 1207.99
last 12 months€345.3m+49.7% · previous 12 months
Average import price€1.45 per kg
Preferential rate1%
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.
The Country of Origin and Marking for Hulled Hemp Seeds, Sterilized Hemp Seeds and Whole Hemp Seeds
600011103HMRC24 September 2024 – 23 September 2027 · 1207 99 20 10
cannabis seeds 3-10 feminised seeds for sowing High tetrahydrocannabinol (THC) content 11 weeks Harvest outdoors: end of October suitable for indoors and outdoors Height: 110-140cm
600009428HMRC6 February 2024 – 5 February 2027 · 1207 99 20 10
cannabis seeds green crack variant High tetrahydrocannabinol (THC) content Use: will be cultivated for export abroad
Legal notes
Notes
1. Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives (Chapter 7 or 20).
2. Heading 1208 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 refatted with their original oils. It does not, however, apply to residues of headings 2304 to 2306.
3. For the purposes of heading 1209, 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 1209 does not, however, apply to the following, even if for sowing:
(a) leguminous vegetables or sweetcorn (Chapter 7);
4. Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.
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.
1207 99 96 · Other
Provided that they are not included in a previous subheading of this heading, fruit and seeds mentioned in the second paragraph of the HS Explanatory Note to heading 1207 come under this subheading.
This subheading also includes green soft-skinned pumpkin seeds genetically lacking the suberised outer layer of the seed coat (Cucurbita pepo L. convar. citrullinia Greb. var. styriaca and Cucurbita pepo L. var. oleifera Pietsch). These pumpkins are cultivated mainly for their oil and not for use as a vegetable, the latter seeds coming under subheading 1209 91 80.
This subheading does not include roasted pumpkin seeds (subheading 2008 19 or 2008 97).
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, 1207 99 96 is one of 3 lines under subheading 1207.99, other oil seeds and oleaginous fruits, whether or not broken: other, other.
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 other oilseeds (HS 1207.99) worth €345.3m (up 50% on the year before), at an average of €1.45 per kg; China supplied 30%, followed by Paraguay.
For the same subheading, the UK duty is free, the Türkiye duty is 4%, 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 1207.99 worth US$639m in 2024; the largest supplier from outside the EU was China.
Questions and answers
What is the EU import duty for CN code 1207 99 96?
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 1207 99 96?
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 1207.99 as a whole, the largest supplier from outside the EU in 2024 was China (US$109m), followed by Benin.
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EU Combined Nomenclature · CN code · 
China
Paraguay
Argentina
Uruguay
Ukraine
India
Bolivia
Uganda
UK
Türkiye
USA
Canada
Mexico
Brazil
Peru
New Zealand
Japan
Taiwan
GCC
Switzerland
Norway
North Macedonia
Nigeria