Subheading · Chapter 12 · Heading 1209

1209.91

1209.91: Seeds, fruit and spores, of a kind used for sowing: other, vegetable seeds

Vegetable seeds for sowing

Official description Vegetable seeds

1209.91 is the HS subheading for vegetable seeds for sowing, under heading 1209 in chapter 12.

What you pay

Importing into UK

Customs duty 2% – 8% standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 4
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1209 91 00 00 Vegetable seeds
  2. 1209 91 30 00 Salad beet seed or beetroot seed (beta vulgaris var. conditiva) 8%
  3. 1209 91 80 00 Other 2%
  4. 1209 91 80 10 Seeds 2%
  5. 1209 91 80 90 Other 2%

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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2026
    Legal act
    2020 No. 1435

Import requirements 4

  • 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)
  • Import controlPhytosanitary Certificate (import)
    Applies to goods from
    Afghanistan, Åland Islands, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla and 241 more
    Legal act
    2020 No. 1527
    Documents
    • N851
    • 901Y
    • C085 Common Health Entry Document for Plants and Plant Products (CHED-PP) (as set out in Part 2, Section C of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    Tariff lines
    on 2 of 3 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2% – 8%
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, Malaysia Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile 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–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free – 4.5%
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–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–Tunisia agreement Tunisia Free

UK: imports by month

last 12 months£61.7m+6.5% · previous 12 months
Average import price£44.74 per kg
Jan 2024: £6.4mFeb 2024: £8.7mMar 2024: £7.1mApr 2024: £5.3mMay 2024: £3mJun 2024: £2.1mJul 2024: £1.8mAug 2024: £2.1mSept 2024: £3mOct 2024: £3.9mNov 2024: £5.5mDec 2024: £5.3mJan 2025: £9.8mFeb 2025: £8.6mMar 2025: £9.4mApr 2025: £4.2mMay 2025: £3.2mJun 2025: £2.1mJul 2025: £1.8mAug 2025: £1.1mSept 2025: £2.4mOct 2025: £2.8mNov 2025: £5.5mDec 2025: £5.2mJan 2026: £10.8mFeb 2026: £7mMar 2026: £8.5mApr 2026: £4.8mMay 2026: £3.8mJun 2026: £2.6mJul 2026: £7.2mAug 2026: £1.1m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
New Zealand £11.6m 18.8% +162%
France £10.2m 16.5% -15.4%
Netherlands £8.2m 13.3% -4.4%
Chile £6.1m 9.9% -5.3%
United States £6m 9.7% -25.6%
Italy £4.9m 8% +14.4%
Denmark £4.1m 6.6% +22.2%
Australia £1.7m 2.7% +22.8%

Same subheading in other tariffs

World trade in 2024

1209.91 · US$5bn

Trade value (US$) no reported trade < US$405kUS$405k+US$10m+US$74m+> US$298m

Exports: 160
  1. Netherlands: US$1bn
  2. France: US$576m
  3. United States: US$574m
  4. China: US$323m
  5. Chile: US$298m
  6. Thailand: US$229m
  7. India: US$220m
  8. Italy: US$213m
  9. Peru: US$153m
  10. Spain: US$131m
  11. South Africa: US$123m
  12. New Zealand: US$121m
  13. Israel: US$110m
  14. Denmark: US$76m
  15. Germany: US$74m
  16. Argentina: US$74m
  17. Australia: US$69m
  18. Japan: US$64m
  19. Mexico: US$62m
  20. Tanzania: US$45m
  21. South Korea: US$44m
  22. Türkiye: US$39m
  23. Vietnam: US$36m
  24. Kenya: US$31m
  25. Guatemala: US$31m
  26. Brazil: US$24m
  27. Hungary: US$21m
  28. United Kingdom: US$21m
  29. Canada: US$18m
  30. Poland: US$16m
  31. Taiwan: US$15m
  32. Bulgaria: US$15m
  33. Latvia: US$14m
  34. Philippines: US$12m
  35. Belgium: US$12m
  36. Czechia: US$10m
  37. Morocco: US$10m
  38. Ukraine: US$10m
  39. Austria: US$9m
  40. Jordan: US$9m
  41. Lithuania: US$8m
  42. Portugal: US$8m
  43. Kazakhstan: US$8m
  44. Sweden: US$8m
  45. Ethiopia: US$8m
  46. Egypt: US$5m
  47. Indonesia: US$5m
  48. Greece: US$5m
  49. United Arab Emirates: US$4m
  50. Myanmar (Burma): US$4m
  51. Switzerland: US$3m
  52. Zambia: US$3m
  53. Slovenia: US$2m
  54. Serbia: US$2m
  55. Romania: US$2m
  56. Iceland: US$2m
  57. Russia: US$2m
  58. Uganda: US$2m
  59. Hong Kong SAR China: US$2m
  60. Croatia: US$1m

Top exporters

RankCountryValueShare
1 Netherlands US$1bn 26.6%
2 France US$576m 10.5%
3 United States US$574m 10.4%
4 China US$323m 5.9%
5 Chile US$298m 5.4%
6 Thailand US$229m 4.2%
7 India US$220m 4%
8 Italy US$213m 3.9%
9 Peru US$153m 2.8%
10 Spain US$131m 2.4%

Top importers

RankCountryValueShare
1 Netherlands US$577m 10.5%
2 Mexico US$504m 9.2%
3 United States US$386m 7%
4 Spain US$377m 6.9%
5 Italy US$310m 5.6%
6 France US$260m 4.7%
7 Canada US$238m 4.3%
8 China US$162m 3%
9 Japan US$141m 2.6%
10 Germany US$120m 2.2%

Binding rulings for similar goods 3

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.

  • N301527 U.S. CBP 19 November 2018 · 1209.91.80.90

    The tariff classification of a “Seed Pod Growing Kit” from the Netherlands

  • N281089 U.S. CBP 8 December 2016 · 1209.91.80.90

    The tariff classification of Seed Pods from Poland

  • 600009184 HMRC 26 November 2023 – 25 November 2026 · 1209 91 80 10

    The product is a grow your own Garden Cress set. It consists of a polypropylene plastic flowerpot, a soil disc made of bamboo powder, coconut fibre, corn starch, water and garden cress seeds (Lepidum sativum). They are then packaged in a paper bag package.

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. EU Quota · Applies from:

    Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 on the adjustment of customs duties on imports of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America

    CELEX 32026R1455 · Source: eur-lex.europa.eu

  2. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff divides subheading 1209.91 into 3 tariff lines; the duty is between 2% and 8% (average 4%).

In the EU Combined Nomenclature, subheading 1209.91 covers 2 tariff lines and the duty is between 3% and 8.3%.

168 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 2% – 8%.

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

Imports of vegetable seeds for sowing into the UK came to £61.7m between September 2025 and August 2026 (up 7% on the year before); New Zealand supplied 19%, followed by France.

In 2024, countries exported vegetable seeds for sowing worth US$5bn (+9.2% year on year).

The largest exporter was the Netherlands (US$1bn), followed by France.

Questions and answers

What is the HS code for seeds, fruit and spores, of a kind used for sowing: other, vegetable seeds?

Seeds, fruit and spores, of a kind used for sowing: other, vegetable seeds fall under HS subheading 1209.91, part of heading 1209, in section II of the Harmonized System.

What is the import duty on seeds, fruit and spores in the UK?

Under the UK Global Tariff, imports under 1209.91 from countries without a preferential agreement are charged at 2% to 8%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on seeds, fruit and spores in the EU?

Under the EU Combined Nomenclature, imports under 1209.91 from countries without a preferential agreement are charged at 3% to 8.3%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most seeds, fruit and spores?

The Netherlands, with US$1bn in 2024 (26.6% of world exports).

Which countries can export vegetable seeds for sowing to the UK duty-free?

168 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 2% – 8% applies. Pick a country above to see its rate.

Is there anti-dumping duty on vegetable seeds for sowing?

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 vegetable seeds for sowing from?

In the 12 months to August 2026, the largest suppliers were New Zealand (19%), France (17%) and Netherlands (13%), out of total imports of £61.7m.

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