HS code · 4-digit heading

HS Code 12.07 – Oil seeds and oleaginous fruits, n.e.c. in chapter 12; whether or not broken

What HS 12.07 covers

Heading 1207 serves as a crucial residual category, encompassing "Oil seeds and oleaginous fruits, n.e.c. in Chapter 12; whether or not broken." The abbreviation "n.e.c." (not elsewhere specified or included) signifies that this heading covers all other oil seeds and oleaginous fruits that are not specifically classified under headings 1201 through 1206 (e.g., soybeans, groundnuts, copra, linseed, rapeseed, sunflower seeds) within Chapter 12. This breadth makes 1207 vital for accurately classifying a diverse range of less common or specialized oil-bearing plant products in their raw, unprocessed state, whether whole or mechanically broken. It excludes seeds that have been roasted, cooked, or otherwise prepared for direct consumption (Chapter 20), as well as extracted oils (Chapter 15) or oil cakes/meals (Chapter 23). The scope is broad, covering seeds for industrial, cosmetic, medicinal, or niche food applications. Key sub-categories are numerous and depend on the specific botanical origin of the seed. Accurate classification under 1207 is critical for trade compliance, ensuring correct tariffs, import/export regulations, and phytosanitary requirements are applied. Given the diverse nature of products under this heading, specific regulations can vary widely. Historically, many of these 'n.e.c.' oilseeds have local or regional significance, but increasingly find global markets due to demand for specialized ingredients. This heading perfectly complements Chapter 12's focus on unprocessed oil seeds and oleaginous fruits by providing a comprehensive catch-all for products not explicitly itemized.

Covers
  • Palm kernels
  • Castor oil seeds
  • Sesame seeds
  • Mustard seeds
  • Poppy seeds
  • Safflower seeds
  • Tung oil seeds
  • Illipe nuts
  • Shea nuts
  • Babassu nuts
  • Hemp seeds (non-THC varieties)
  • Jojoba seeds
  • Neem seeds
  • Karite nuts
  • Perilla seeds
  • Tea seeds (for oil)
  • Argan nuts
  • Watermelon seeds (for oil)
  • Pumpkin seeds (for oil)
  • Grapeseeds (for oil)
  • Kapok seeds
  • Tobacco seeds (for oil)
  • Rubber seeds
  • Mowra seeds
  • Unroasted sesame seeds.
Examples

An Indian exporter ships a container of raw sesame seeds to a food processing plant in Japan, where they will be used to produce sesame oil and various food ingredients. A company in West Africa exports bulk quantities of shea nuts to a cosmetic manufacturer in France, leveraging the nuts' rich emollient properties for high-end skincare products. A Chinese agricultural trading firm sends a consignment of castor oil seeds to a chemical company in the United States, where they will be processed into castor oil for industrial lubricants and pharmaceuticals. A Turkish supplier exports poppy seeds to Germany for use in bakery products, ensuring compliance with food safety regulations and quality standards for this specific oilseed. A Brazilian firm imports jojoba seeds from Arizona for a specialty oil extraction facility, catering to the growing demand for natural ingredients in the beauty industry.

Subheadings under 12.07 10

Codes often confused with 12.07

Common mistake. Misclassification under 1207 often occurs by failing to first check the more specific oilseed headings (1201-1206). For example, classifying soybeans (1201) or groundnuts (1202) under 1207 is incorrect. Another common error is classifying prepared versions, such as roasted sesame seeds (2008) or hulled, roasted pumpkin seeds (2008), under 1207; this heading is strictly for raw, unprocessed seeds. Similarly, extracted oils (e.g., sesame oil, 1515) or meals (e.g., sesame meal, 2306) are distinct from the raw seeds. The key is to ensure the product is indeed an oilseed or oleaginous fruit, is raw, and is *not* covered by a more specific heading within Chapter 12.

Top exporters and importers of HS code 1207, 2025

In 2025, the largest exporter of HS code 1207 in UN Comtrade data was Brazil, with 8.9% of world exports; the largest importer in UN Comtrade data was China, with 28% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Top exporters 2025 · share of world exports

  1. 1 Brazil $602M
  2. 2 India $565M
  3. 3 China $306M

World total: $6.7B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 China $2.2B
  2. 2 Türkiye $418M
  3. 3 United States $412M

World total: $7.7B Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

EU Regulatory Requirements

This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.

Questions about HS 12.07

What is HS code 1207?

HS code 1207 is a 4-digit heading in the Harmonized System that covers: Oil seeds and oleaginous fruits, n.e.c. in chapter 12; whether or not broken. Heading 1207 serves as a crucial residual category, encompassing "Oil seeds and oleaginous fruits, n.e.c. in Chapter 12; whether or not broken." The abbreviation "n.e.c." (not elsewhere specified or included) signifies that this heading covers all other oil seeds and oleaginous fruits that are not specifically classified under headings 1201 through 1206 (e.g., soybeans, groundnuts, copra, linseed, rapeseed, sunflower seeds) within Chapter 12. This breadth makes 1207 vital for accurately classifying a diverse range of less common or specialized oil-bearing plant products in their raw, unprocessed state, whether whole or mechanically broken. It excludes seeds that have been roasted, cooked, or otherwise prepared for direct consumption (Chapter 20), as well as extracted oils (Chapter 15) or oil cakes/meals (Chapter 23). The scope is broad, covering seeds for industrial, cosmetic, medicinal, or niche food applications. Key sub-categories are numerous and depend on the specific botanical origin of the seed. Accurate classification under 1207 is critical for trade compliance, ensuring correct tariffs, import/export regulations, and phytosanitary requirements are applied. Given the diverse nature of products under this heading, specific regulations can vary widely. Historically, many of these 'n.e.c.' oilseeds have local or regional significance, but increasingly find global markets due to demand for specialized ingredients. This heading perfectly complements Chapter 12's focus on unprocessed oil seeds and oleaginous fruits by providing a comprehensive catch-all for products not explicitly itemized.

What products fall under HS code 1207?

Palm kernels, castor oil seeds, sesame seeds, mustard seeds, poppy seeds, safflower seeds, tung oil seeds, illipe nuts, shea nuts, babassu nuts, hemp seeds (non-THC varieties), jojoba seeds, neem seeds, karite nuts, perilla seeds, tea seeds (for oil), argan nuts, watermelon seeds (for oil), pumpkin seeds (for oil), grapeseeds (for oil), kapok seeds, tobacco seeds (for oil), rubber seeds, mowra seeds, unroasted sesame seeds.

What are common misclassifications for HS code 1207?

Misclassification under 1207 often occurs by failing to first check the more specific oilseed headings (1201-1206). For example, classifying soybeans (1201) or groundnuts (1202) under 1207 is incorrect. Another common error is classifying prepared versions, such as roasted sesame seeds (2008) or hulled, roasted pumpkin seeds (2008), under 1207; this heading is strictly for raw, unprocessed seeds. Similarly, extracted oils (e.g., sesame oil, 1515) or meals (e.g., sesame meal, 2306) are distinct from the raw seeds. The key is to ensure the product is indeed an oilseed or oleaginous fruit, is raw, and is *not* covered by a more specific heading within Chapter 12.

Which countries are the top exporters of goods under HS code 1207?

In 2025, the top exporters of HS code 1207 in UN Comtrade data were Brazil ($602M, 8.9% of world exports), India ($565M) and China ($306M). World exports came to about $6.7B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of goods under HS code 1207?

In 2025, the top importers of HS code 1207 in UN Comtrade data were China ($2.2B, 28% of world imports), Türkiye ($418M) and the United States ($412M). World imports came to about $7.7B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

How is HS code 1207 structured?

HS code 1207 is a 4-digit heading under Chapter 12 of the Harmonized System. The first 2 digits (12) identify the chapter, and digits 3-4 (07) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.