Subheading · Chapter 12 · Heading 1209
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
Rates by national line · UK Global Tariff
UK lines →- 1209 99 00 00 Other
- 1209 99 10 00 Forest-tree seeds Free
- Other
- 1209 99 91 00 Seeds of plants cultivated principally for their flowers, other than those of subheading 1209 30 2%
- 1209 99 99 00 Other 4%
- 1209 99 99 10 Seeds 4%
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free – 4% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £986k | 14.8% | -23.4% | |
| £958k | 14.4% | -22% | |
| £755k | 11.3% | +13,916.4% | |
| £538k | 8.1% | +161.9% | |
| £487k | 7.3% | +53.6% | |
| £402k | 6% | -28.7% | |
| £358k | 5.4% | -62.9% | |
| £321k | 4.8% | +59.2% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$323.1kUS$323.1k+US$2.9m+US$13.8m+> US$21.6m
Exports: 144
- United States: US$38.5m
- Netherlands: US$33.6m
- India: US$26.7m
- Australia: US$22.4m
- Peru: US$21.6m
- China: US$20.9m
- Chile: US$20.3m
- Thailand: US$20.3m
- Italy: US$16.6m
- Germany: US$16.6m
- France: US$15.5m
- Taiwan: US$14.5m
- South Africa: US$13.9m
- Spain: US$13.8m
- Israel: US$12.1m
- Denmark: US$10.4m
- Japan: US$9.6m
- Honduras: US$9.3m
- Afghanistan: US$8.2m
- Brazil: US$8.1m
- Belgium: US$7.3m
- Kenya: US$7m
- Indonesia: US$6.8m
- New Zealand: US$6.2m
- Poland: US$5.9m
- Canada: US$5.4m
- Guatemala: US$5m
- Mexico: US$4.6m
- Tanzania: US$4.5m
- Hungary: US$4m
- Slovakia: US$3.8m
- Sweden: US$3.3m
- Austria: US$3.2m
- Costa Rica: US$3.2m
- Zimbabwe: US$2.9m
- Czechia: US$2.7m
- United Kingdom: US$2.6m
- Philippines: US$2.4m
- Ethiopia: US$2.2m
- Paraguay: US$1.9m
- Lithuania: US$1.8m
- Argentina: US$1.7m
- Portugal: US$1.7m
- Sri Lanka: US$1.5m
- Zambia: US$1.4m
- Egypt: US$1.3m
- Romania: US$1.2m
- Malaysia: US$1.1m
- Türkiye: US$1.1m
- Bulgaria: US$1m
- Myanmar (Burma): US$874k
- Ukraine: US$867k
- South Korea: US$782.3k
- Jordan: US$639.3k
- Bolivia: US$616.6k
- Switzerland: US$585.7k
- Serbia: US$560.1k
- Russia: US$492.3k
- Nicaragua: US$445.8k
- Sudan: US$444.3k
Trade value (US$) no reported trade < US$339.1kUS$339.1k+US$1.9m+US$6m+> US$16.2m
Imports: 202
- Mexico: US$50.7m
- Netherlands: US$28.1m
- Egypt: US$20.7m
- United States: US$20.3m
- Germany: US$18.2m
- Australia: US$16.2m
- Spain: US$15.5m
- Denmark: US$15.4m
- India: US$15.4m
- China: US$14.8m
- Japan: US$14.6m
- Guatemala: US$12.8m
- Malaysia: US$12m
- Italy: US$10.8m
- France: US$10.6m
- Israel: US$9.2m
- Saudi Arabia: US$7.6m
- Costa Rica: US$7.4m
- United Kingdom: US$6.6m
- Austria: US$6m
- Belgium: US$5.7m
- Colombia: US$5.5m
- Canada: US$5.1m
- Tanzania: US$5m
- Brazil: US$4.6m
- South Korea: US$4m
- Mozambique: US$3.7m
- Morocco: US$3.5m
- Greece: US$3.5m
- Taiwan: US$3.4m
- Chile: US$3.2m
- Honduras: US$3.1m
- Slovakia: US$3.1m
- South Africa: US$3m
- Peru: US$3m
- Russia: US$3m
- Bangladesh: US$2.9m
- Zambia: US$2.9m
- Uganda: US$2.9m
- Romania: US$2.6m
- Sweden: US$2.6m
- Dominican Republic: US$2.5m
- Argentina: US$2.5m
- New Zealand: US$2.3m
- Thailand: US$2.3m
- Poland: US$2.3m
- Portugal: US$2.2m
- Switzerland: US$2m
- Norway: US$1.9m
- Vietnam: US$1.9m
- Cambodia: US$1.8m
- Uzbekistan: US$1.7m
- Uruguay: US$1.7m
- United Arab Emirates: US$1.7m
- Czechia: US$1.7m
- Singapore: US$1.7m
- Kenya: US$1.6m
- Ukraine: US$1.5m
- Zimbabwe: US$1.5m
- Senegal: US$1.5m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$38.5m | 8.3% | |
| 2 | US$33.6m | 7.2% | |
| 3 | US$26.7m | 5.7% | |
| 4 | US$22.4m | 4.8% | |
| 5 | US$21.6m | 4.6% | |
| 6 | US$20.9m | 4.5% | |
| 7 | US$20.3m | 4.4% | |
| 8 | US$20.3m | 4.3% | |
| 9 | US$16.6m | 3.6% | |
| 10 | US$16.6m | 3.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$50.7m | 10.9% | |
| 2 | US$28.1m | 6% | |
| 3 | US$20.7m | 4.4% | |
| 4 | US$20.3m | 4.4% | |
| 5 | US$18.2m | 3.9% | |
| 6 | US$16.2m | 3.5% | |
| 7 | US$15.5m | 3.3% | |
| 8 | US$15.4m | 3.3% | |
| 9 | US$15.4m | 3.3% | |
| 10 | 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
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.
-
CELEX 32026R1455 · Source: eur-lex.europa.eu
-
CELEX 32026R1395 · Source: eur-lex.europa.eu
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.