Subheading · Chapter 12 · Heading 1209

1209.99

1209.99: Seeds, fruit and spores, of a kind used for sowing: other, other

Official description Other

Subheading 1209.99 belongs to heading 1209 (seeds, fruit and spores, of a kind used for sowing) in chapter 12.

What you pay

Importing into UK

Customs duty Free – 4% standard rate · across 4 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 6
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1209 99 00 00 Other
  2. 1209 99 10 00 Forest-tree seeds Free
  3. Other
  4. 1209 99 91 00 Seeds of plants cultivated principally for their flowers, other than those of subheading 1209 30 2%
  5. 1209 99 99 00 Other 4%
  6. 1209 99 99 10 Seeds 4%
  7. 1209 99 99 90 Other 4%

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 6

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • 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))
  • 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 - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required "CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
  • 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 controlImport control - IAS
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/223
    Documents
    • C065 Permit for invasive alien species in accordance with Art. 8 of Regulation (EU) 1143/2014
    • Y942 The declared goods are not concerned by Commission Implementing Regulation (EU) 2016/1141
    Tariff lines
    on 2 of 4 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free – 4%
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
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£6.7m-3.6% · previous 12 months
Average import price£20.60 per kg
Jan 2024: £589kFeb 2024: £772kMar 2024: £809kApr 2024: £337kMay 2024: £175kJun 2024: £269kJul 2024: £97kAug 2024: £113kSept 2024: £193kOct 2024: £287kNov 2024: £511kDec 2024: £667kJan 2025: £1.1mFeb 2025: £2.1mMar 2025: £836kApr 2025: £390kMay 2025: £275kJun 2025: £74kJul 2025: £297kAug 2025: £235kSept 2025: £229kOct 2025: £1.3mNov 2025: £244kDec 2025: £287kJan 2026: £1.2mFeb 2026: £1mMar 2026: £674kApr 2026: £429kMay 2026: £598kJun 2026: £340kJul 2026: £144kAug 2026: £208k 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
Netherlands £986k 14.8% -23.4%
France £958k 14.4% -22%
Belgium £755k 11.3% +13,916.4%
Hungary £538k 8.1% +161.9%
Poland £487k 7.3% +53.6%
United States £402k 6% -28.7%
China £358k 5.4% -62.9%
Denmark £321k 4.8% +59.2%

Same subheading in other tariffs

World trade in 2024

1209.99 · US$465.9m

Trade value (US$) no reported trade < US$323.1kUS$323.1k+US$2.9m+US$13.8m+> US$21.6m

Exports: 144
  1. United States: US$38.5m
  2. Netherlands: US$33.6m
  3. India: US$26.7m
  4. Australia: US$22.4m
  5. Peru: US$21.6m
  6. China: US$20.9m
  7. Chile: US$20.3m
  8. Thailand: US$20.3m
  9. Italy: US$16.6m
  10. Germany: US$16.6m
  11. France: US$15.5m
  12. Taiwan: US$14.5m
  13. South Africa: US$13.9m
  14. Spain: US$13.8m
  15. Israel: US$12.1m
  16. Denmark: US$10.4m
  17. Japan: US$9.6m
  18. Honduras: US$9.3m
  19. Afghanistan: US$8.2m
  20. Brazil: US$8.1m
  21. Belgium: US$7.3m
  22. Kenya: US$7m
  23. Indonesia: US$6.8m
  24. New Zealand: US$6.2m
  25. Poland: US$5.9m
  26. Canada: US$5.4m
  27. Guatemala: US$5m
  28. Mexico: US$4.6m
  29. Tanzania: US$4.5m
  30. Hungary: US$4m
  31. Slovakia: US$3.8m
  32. Sweden: US$3.3m
  33. Austria: US$3.2m
  34. Costa Rica: US$3.2m
  35. Zimbabwe: US$2.9m
  36. Czechia: US$2.7m
  37. United Kingdom: US$2.6m
  38. Philippines: US$2.4m
  39. Ethiopia: US$2.2m
  40. Paraguay: US$1.9m
  41. Lithuania: US$1.8m
  42. Argentina: US$1.7m
  43. Portugal: US$1.7m
  44. Sri Lanka: US$1.5m
  45. Zambia: US$1.4m
  46. Egypt: US$1.3m
  47. Romania: US$1.2m
  48. Malaysia: US$1.1m
  49. Türkiye: US$1.1m
  50. Bulgaria: US$1m
  51. Myanmar (Burma): US$874k
  52. Ukraine: US$867k
  53. South Korea: US$782.3k
  54. Jordan: US$639.3k
  55. Bolivia: US$616.6k
  56. Switzerland: US$585.7k
  57. Serbia: US$560.1k
  58. Russia: US$492.3k
  59. Nicaragua: US$445.8k
  60. Sudan: US$444.3k

Top exporters

RankCountryValueShare
1 United States US$38.5m 8.3%
2 Netherlands US$33.6m 7.2%
3 India US$26.7m 5.7%
4 Australia US$22.4m 4.8%
5 Peru US$21.6m 4.6%
6 China US$20.9m 4.5%
7 Chile US$20.3m 4.4%
8 Thailand US$20.3m 4.3%
9 Italy US$16.6m 3.6%
10 Germany US$16.6m 3.6%

Top importers

RankCountryValueShare
1 Mexico US$50.7m 10.9%
2 Netherlands US$28.1m 6%
3 Egypt US$20.7m 4.4%
4 United States US$20.3m 4.4%
5 Germany US$18.2m 3.9%
6 Australia US$16.2m 3.5%
7 Spain US$15.5m 3.3%
8 Denmark US$15.4m 3.3%
9 India US$15.4m 3.3%
10 China US$14.8m 3.2%

Binding rulings for similar goods 1

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.

  • N322814 U.S. CBP 9 December 2021 · 1209.99.41.90

    The Classification, Country of Origin Marking and Eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for Substrate with Seeds from Canada

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 1209.99 into 4 tariff lines; the duty is between 0% and 4% (average 2.5%). 1 of them is duty-free.

In the EU Combined Nomenclature, subheading 1209.99 covers 3 tariff lines and the duty is between 0% and 4%. 1 of them is duty-free.

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 Free – 4%.

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

Imports of these goods into the UK came to £6.7m between September 2025 and August 2026 (down 4% on the year before); Netherlands supplied 15%, followed by France.

In 2024, countries exported these goods worth US$465.9m (−2.2% year on year).

The largest exporter was the United States (US$38.5m), followed by the Netherlands.

Products classified here

Questions and answers

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

Seeds, fruit and spores, of a kind used for sowing: other, other fall under HS subheading 1209.99, 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 1209.99 from countries without a preferential agreement are charged at 0% to 4%, 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 1209.99 from countries without a preferential agreement are charged at 0% to 4%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most seeds, fruit and spores?

The United States, with US$38.5m in 2024 (8.3% of world exports).

Which countries can export these goods 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 Free – 4% 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 Netherlands (15%), France (14%) and Belgium (11%), out of total imports of £6.7m.