# Customs tariff code 12: OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR…

> Customs tariff code 12 covers OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/12
- Reference data as at: 2026-07-01
- Customs code: 12
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Jordan | 0 % | Tariff preference |
| San Marino | 0 % | Customs Union Duty |
| Moldova, Republic of | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| Lebanon | 0 % | Tariff preference |
| Iceland | 0 % | Tariff preference |
| Egypt | 0 % | Tariff preference |
| Andorra | 0 % | Tariff preference |
| Korea, Republic of (South Korea) | 0 % | Tariff preference |
| Mexico | 0 % | Tariff preference |
| Kenya | 0 % | Tariff preference |

## Compliance regimes

- EUDR: in scope (soya), partial only

## Notes that govern this classification

### Kapitel 12

1. Zu Position 1207 gehören insbesondere Palmnüsse und Palmkerne, Baumwollsamen, Rizinussamen, Sesamsamen, Senfsamen, Saflorsamen, Mohnsamen und Sheanüsse (Karitenüsse). Zu dieser Position gehören jedoch nicht Waren der Position 0801 oder 0802 und Oliven (Kapitel 7 oder Kapitel 20) (RV E1201000). 2. Zu Position 1208 gehören sowohl nichtentfettete als auch teilweise entfettete Mehle sowie Mehle, die entfettet, sodann vollständig oder teilweise mit ihren ursprünglichen Ölen aufgefettet worden sind. Ausgenommen sind jedoch Rückstände der Positionen 2304 bis 2306 (RV E1202000). 3. Samen von Rüben, Samen für Wiesen, Samen von Zierblumen, Samen von Gemüse, Samen von Waldbäumen, Samen von Obstbäumen, Samen von Wicken (ausgenommen solche der Art Vicia faba) oder Samen von Lupinen gelten als Samen zur Aussaat im Sinne der Position 1209 (RV E1203100). …

### Abschnitt II

1. In diesem Abschnitt gelten als „Pellets“ Erzeugnisse, die entweder unmittelbar durch Pressen oder durch Zusatz eines Bindemittels in einer Menge von nicht mehr als 3 GHT zu Zylindern, Kügelchen usw. agglomeriert worden sind (RV C0201000).

## Subdivisions of this code

- 1201 Soya beans, whether or not broken
- 1202 Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken
- 1203 Copra
- 1204 Linseed, whether or not broken
- 1205 Rape or colza seeds, whether or not broken
- 1206 Sunflower seeds, whether or not broken
- 1207 Other oil seeds and oleaginous fruits, whether or not broken
- 1208 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard
- 1209 Seeds, fruit and spores, of a kind used for sowing
- 1210 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin
- 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered
- 1212 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 Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included
- 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
- 1214 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

## Frequently asked questions

### What does customs tariff code 12 cover?

Code 12 covers OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 12?

TARIC holds no third-country rate of its own for 12. The rate follows from the declarable commodity code beneath it.

### How many digits does 12 have?

12 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

### Is there binding tariff information for 12?

The EBTI database currently holds no valid decisions on 12. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Is 12 in scope of the EUDR?

Yes. 12 appears in Annex I of the EU deforestation regulation (commodity soya). The Annex entry is narrower than the code, so only part of it is in scope. A due diligence statement and geolocation data for the plots of production are required.

### Does customs tariff code 12 change?

12 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/12.