HS Code and Tax Rates for Seed Mustard Clarified

This article provides a detailed analysis of the HS code 1207501000 for seed mustard, including key information on tax rates, declaration elements, regulatory conditions, and inspection and quarantine categories, helping readers gain a comprehensive understanding of the relevant trade policies.
HS Code and Tax Rates for Seed Mustard Clarified

Mustard seeds designated for sowing, classified under HS Code 1207501000, are an essential agricultural commodity traded globally. This article provides a detailed overview of the regulatory, tax, and trade specifications for this product.

Product Specifications

Commodity Code: 1207501000
Product Name: Mustard seeds for sowing, whether or not broken
Status: Active
Last Updated: April 6, 2025

Taxation Information

Unit of Measurement: Kilogram (kg)

  • Export Duty Rate: 0%
  • Export Rebate Rate: 9%
  • VAT Rate: 9%
  • Most-Favored-Nation (MFN) Rate: 0%
  • General Import Duty Rate: 0%
  • Consumption Tax: Not applicable

Declaration Requirements

Exporters must declare the following elements:

  1. Brand type
  2. Export preferential treatment status
  3. Whether the product is for sowing
  4. Global Trade Item Number (GTIN)
  5. Chemical Abstracts Service (CAS) number
  6. Other relevant information

Regulatory Compliance

Customs Supervision Codes:

  • A: Import goods clearance document
  • B: Export goods clearance document

Inspection and Quarantine Categories:

  • N: Export commodity inspection
  • P: Entry animal and plant quarantine
  • Q: Exit animal and plant quarantine

Preferential Trade Agreements

The product enjoys 0% tariff rates under multiple trade agreements:

Bilateral Agreements

Country/Region Duty Rate
ASEAN 0%
Chile 0%
Pakistan 0%
New Zealand 0%
Peru 0%
Costa Rica 0%
Switzerland 0%
Iceland 0%
Australia 0%
South Korea 0%
Georgia 0%

RCEP Agreement

Country/Region Duty Rate
Australia 0%
Brunei 0%
Cambodia 0%
Japan 0%
South Korea 0%
Malaysia 0%
New Zealand 0%
Singapore 0%
Thailand 0%
Vietnam 0%

Classification Details

HS Chapter Structure:

  • Section II: Vegetable Products
  • Chapter 12: Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
  • Heading 1207: Other oil seeds and oleaginous fruits, whether or not broken
  • Subheading 120750: Mustard seeds
  • Tariff Line 12075010: Mustard seeds for sowing

CIQ Code (13-digit): 1207501000999