Chapter 12
Notes:
1. Heading No. 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, caster oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of Heading No. 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).
2. Heading No. 12.08 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 Heading Nos. 23.04 to 23.06.
3. For the purposes of Heading No. 12.09, 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 No. 12.09 does not, however, apply to the following even if for sowing:
- Leguminous vegetables or sweet corn (Chapter 7);
- Spices or other products of Chapter 9;
- Cereals (Chapter 10); or
- Products of Heading Nos. 12.01 to 12.07 or 12.11.
Heading No. 12.11 does not, however, apply to:
(a) Dead single-cell micro-organisms of Heading No. 21,02;
(b) Cultures of micro-organisms of Heading No. 30.02; or
(c) Fertilizers of Heading No. 31.01 or 31.05.
| Heading No. | Sub-Heading No. |
Description of article | Rate of duty | |
| Standard | Preferential Areas |
|||
| (1) | (2) | (3) | (4) | (5) |
| 12.01 | 1201.00 | Soya beans, whether or not broken | 35% | 25% |
| 12.02 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken | |||
| 1202.10 | -In shell | 35% | 25% | |
| 1202.20 | - Shelled, whether or not broken | 35% | 25% | |
| 12.03 | 1203.00 | Copra | 70% | 60% |
| 12.04 | 1204.00 | Linseed, whether or not broken | 35% | 25% |
| 12.05 | 1205.00 | Rape or colza seeds, whether or not broken | 35% | 25% |
| 12.06 | 1206.00 | Sunflower seeds, whether or not broken | 35% | 25% |
| 12.07 | Other oil seeds and oleaginous fruits, whether or not broken | |||
| 1207.10 | - Palm nuts and kernels | 35% | 25% | |
| 1207.20 | - Cotton seeds | 35% | 25% | |
| 1207.30 | - Caster oil seeds | 35% | 25% | |
| 1207.40 | - Sesamum seeds | 35% | 25% | |
| 1207.50 | - Mustard seeds | 35% | 25% | |
| 1207.60 | - Safflower seeds | 35% | 25% | |
| -Other: | ||||
| 1207.91 | -- Poppy seeds | 35% | 25% | |
| 1207.92 | -- Shea nuts (Karite nuts) | 35% | 25% | |
| 1207.99 | --Other | 35% | 25% | |
| 12.08 | Flours and meals of oil seeds or oleaginous fruits, other than those of mustard | |||
| 1208.10 | - Of soya beans | 35% | ||
| 1208.90 | - Others | 35% | ||
| 12.09 | Seeds, fruit and spores, of a kind used for sowing | |||
| - Beet seeds: | ||||
| 1209.11 | -- Sugar beet seed | 35% | ||
| 1209.19 | -- Other | 35% | ||
| - Seeds of forage plants, other than beet seed: | ||||
| 1209.21 | -- Lucerne (alfalfa) seed | 35% | ||
| 1209.22 | -- Clover (Trifolium spp.) seed | 35% | ||
| 1209.23 | -- Fescue seed | 35% | ||
| 1209.24 | -- Kentucky blue grass (Poa pratensis L.) seed | 35% | ||
| 1209.25 | -- Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed | 35% | ||
| 1209.26 | -- Timothy grass seed | 35% | ||
| 1209.29 | -- Other | 35% | ||
| 1209.30 | - Seeds of herbaceous plants cultivated principally for their flowers | 35% | ||
| - Other: | ||||
| 1209.91 | -- Vegetable seeds | 10% | ||
| 1209.99 | -- Other | 10% | ||
| 12.10 | Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin | |||
| 1210.10 | - Hop cones, neither ground nor powdered nor in the form of pellets | 35% | ||
| 1210.20 | - Hop cones, ground, powdered or in the form of pellets; lupulin | 35% | ||
| 12.11 | Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecti-cidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered | |||
| 1211.10 | - Liquorice roots | 35% | ||
| 1211.20 | - Ginseng roots | 35% | ||
| 1211.90 | - Other | 35% | ||
| 12.12 | Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety ci-chorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included | |||
| 1212.10 | - Locust beans, including locust bean seeds | 35% | ||
| 1212.20 | - Seaweeds and other algae | 35% | ||
| 1212.30 | - Apricot, peach or plum stones and kernels | 35% | ||
| - Other : | ||||
| 1212.91 | -- Sugar beet | 35% | ||
| 1212.92 | -- Sugar cane | 35% | ||
| 1212.99 | --Other | 35% | ||
| 12.13 | 1213.00 | Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets | 35% | |
| 12.14 | Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets | |||
| 1214.10 | - Lucerne (alfalfa) meal and pellets | 35% | ||
| 1214.90 | - Other | 35% | ||

