Subheading · Chapter 12 · Heading 1207

1207.21

1207.21: Other oil seeds and oleaginous fruits, whether or not broken: cotton seeds, seed

Official description Seed

1207.21 is a six-digit subheading of heading 1207, other oil seeds and oleaginous fruits, whether or not broken, chapter 12.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1207 21 00 00 Seed Free

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008

Import requirements 3

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control of organic products
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2019/693
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code " EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Chile, Malaysia Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£173k+655.8% · previous 12 months
Average import price£1.87 per kg
Jul 2024: £22kOct 2024: £1kFeb 2025: £951Apr 2025: £20kJul 2025: £1kDec 2025: £117kApr 2026: £21kMay 2026: £13kJun 2026: £21k
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Lithuania £152k 87.6% +7,258.8%
India £21k 12.4% +9.3%
Uganda £0 0% -100%

Same subheading in other tariffs

World trade in 2024

1207.21 · US$58m

Trade value (US$) no reported trade < US$160kUS$160k+US$822k+US$3m+> US$10m

Exports: 71
  1. Türkiye: US$12m
  2. China: US$10m
  3. United States: US$5m
  4. Greece: US$4m
  5. Mozambique: US$3m
  6. France: US$3m
  7. Spain: US$3m
  8. Australia: US$2m
  9. India: US$2m
  10. Cameroon: US$2m
  11. Malaysia: US$2m
  12. Israel: US$1m
  13. Tajikistan: US$1m
  14. Uzbekistan: US$1m
  15. Netherlands: US$978k
  16. Singapore: US$822k
  17. Uganda: US$654k
  18. Philippines: US$430k
  19. Hong Kong SAR China: US$406k
  20. Italy: US$333k
  21. Malawi: US$323k
  22. Argentina: US$305k
  23. Zambia: US$283k
  24. Indonesia: US$277k
  25. Brazil: US$275k
  26. Chad: US$273k
  27. Nigeria: US$242k
  28. Kyrgyzstan: US$236k
  29. Belgium: US$232k
  30. Costa Rica: US$213k
  31. Zimbabwe: US$160k
  32. Russia: US$156k
  33. Syria: US$105k
  34. Lithuania: US$85k
  35. Eswatini: US$74k
  36. Gambia: US$70k
  37. Peru: US$47k
  38. Pakistan: US$44k
  39. Paraguay: US$31k
  40. Burkina Faso: US$24k
  41. Germany: US$21k
  42. Taiwan: US$20k
  43. Sri Lanka: US$18k
  44. Kazakhstan: US$14k
  45. Egypt: US$14k
  46. Chile: US$13k
  47. Niger: US$13k
  48. Azerbaijan: US$12k
  49. Tanzania: US$11k
  50. South Africa: US$11k
  51. Togo: US$6k
  52. Denmark: US$6k
  53. Bangladesh: US$5k
  54. United Kingdom: US$5k
  55. Cyprus: US$4k
  56. Poland: US$3k
  57. United Arab Emirates: US$700
  58. Kenya: US$600
  59. Austria: US$400
  60. Japan: US$300

Top exporters

RankCountryValueShare
1 Türkiye US$12m 21.4%
2 China US$10m 17.9%
3 United States US$5m 8%
4 Greece US$4m 6%
5 Mozambique US$3m 5.6%
6 France US$3m 5.5%
7 Spain US$3m 4.3%
8 Australia US$2m 3.3%
9 India US$2m 3.3%
10 Cameroon US$2m 3%

Top importers

RankCountryValueShare
1 Azerbaijan US$7m 12.6%
2 Uzbekistan US$7m 11.6%
3 Greece US$6m 10.1%
4 Mozambique US$5m 8.4%
5 China US$3m 5.8%
6 Mexico US$3m 5.2%
7 Kenya US$2m 3.7%
8 Kazakhstan US$2m 3.7%
9 France US$2m 3.4%
10 Czechia US$2m 3.2%

Subheading 1207.21 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 1207.21; the duty is duty-free.

Goods from 172 countries can enter the UK at a preferential rate instead of the standard Free; 172 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported these goods worth £173.3k (up 656% on the year before), at an average of £1.87 per kg; Lithuania supplied 88%, followed by India.

World trade in these goods reached US$58m in 2024, down 9.2% on 2023.

Türkiye was the largest exporter with 21.4% of the total, ahead of China.

Products classified here

Questions and answers

What is the HS code for other oil seeds and oleaginous fruits, whether or not broken: cotton seeds, seed?

Other oil seeds and oleaginous fruits, whether or not broken: cotton seeds, seed fall under HS subheading 1207.21, part of heading 1207, in section II of the Harmonized System.

What is the import duty on other oil seeds and oleaginous fruits in the UK?

Under the UK Global Tariff, imports under 1207.21 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on other oil seeds and oleaginous fruits in the EU?

Under the EU Combined Nomenclature, imports under 1207.21 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most other oil seeds and oleaginous fruits?

Türkiye, with US$12m in 2024 (21.4% of world exports).

Which countries can export these goods to the UK duty-free?

172 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Lithuania (88%), India (12%) and Uganda (0%), out of total imports of £173.3k.

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Typical products

Everyday names, not part of the legal text.