HS code · 6-digit subheading
HS Code 1207.99 – Oil seeds and oleaginous fruits; n.e.c. in heading no. 1207, whether or not broken
HS code 1207.99 is the 6-digit subheading for oil seeds and oleaginous fruits, n.e.c. in heading no. 1207, whether or not broken. It is used for hemp seeds, niger seeds, perilla seeds, tea seeds and kapok seeds.
What HS 1207.99 covers
This "not elsewhere specified" (n.e.c.) category is a crucial catch-all for a diverse range of oil seeds and oleaginous fruits that don't have their own specific HS codes within heading 1207. It encompasses a wide array of lesser-known or emerging oilseed crops, from specialized varieties used in traditional medicine to novel sources for industrial applications or niche food markets. Trade in these seeds is often driven by specific regional demands, the search for alternative oil sources, or the development of new products in cosmetics, pharmaceuticals, and biofuels. Importers can range from small specialty processors to large industrial players experimenting with new raw materials. Exporters are typically countries with diverse agricultural bases or those cultivating indigenous crops. Key things to know include the vast botanical diversity covered, the varying oil content and composition, and the potential for new market development. The EUDR designation means that even for these less common seeds, their origin and associated deforestation risks must be thoroughly assessed, making supply chain traceability paramount for compliance.
- Covers
- Hemp seeds
- Niger seeds
- Perilla seeds
- Tea seeds
- Kapok seeds
- Jatropha seeds
- Castor beans
- Sal seeds
- Examples
- Manitoba Harvest Hemp Seeds
- Spectrum Naturals Perilla Oil
- Nutiva Organic Hemp Seeds
- Bunge Jatropha Seeds (for biofuel)
Codes often confused with 1207.99
Common mistake. This code is frequently confused with other specific oilseed codes like 120729 (cotton seeds) or 120740 (rape or colza seeds) if the specific type is not accurately identified, leading to incorrect duty rates.
Top exporters and importers of HS code 120799, 2025
In 2025, the largest exporter of HS code 120799 in UN Comtrade data was Paraguay, with 16% of world exports; the largest importer in UN Comtrade data was the United States, with 13% 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 Paraguay $218M 16% of world exports
- 2 Ghana $185M 13% of world exports
- 3 Austria $105M 7.6% of world exports
World total: $1.4B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $190M 13% of world imports
- 2 Germany $164M 11% of world imports
- 3 India $110M 7.3% of world imports
World total: $1.5B 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.
Brazil NCM codes for 1207.99 2
Brazil splits HS 1207.99 into 2 NCM codes, Mercosur's 8-digit tariff lines.
- 1207.99.10 Other oil seeds and oil fruits for sowingPara semeadura (sementeira)
- 1207.99.90 Other oil seeds and oil fruits, not for sowingOutros
All Brazil NCM codes in heading 12.07 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
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 1207.99
What is HS code 120799?
HS code 120799 is a 6-digit subheading in the Harmonized System that covers: Oil seeds and oleaginous fruits; n.e.c. in heading no. 1207, whether or not broken. This "not elsewhere specified" (n.e.c.) category is a crucial catch-all for a diverse range of oil seeds and oleaginous fruits that don't have their own specific HS codes within heading 1207. It encompasses a wide array of lesser-known or emerging oilseed crops, from specialized varieties used in traditional medicine to novel sources for industrial applications or niche food markets. Trade in these seeds is often driven by specific regional demands, the search for alternative oil sources, or the development of new products in cosmetics, pharmaceuticals, and biofuels. Importers can range from small specialty processors to large industrial players experimenting with new raw materials. Exporters are typically countries with diverse agricultural bases or those cultivating indigenous crops. Key things to know include the vast botanical diversity covered, the varying oil content and composition, and the potential for new market development. The EUDR designation means that even for these less common seeds, their origin and associated deforestation risks must be thoroughly assessed, making supply chain traceability paramount for compliance.
What products fall under HS code 120799?
Hemp seeds, Niger seeds, Perilla seeds, Tea seeds, Kapok seeds, Jatropha seeds, Castor beans, Sal seeds
What are common misclassifications for HS code 120799?
This code is frequently confused with other specific oilseed codes like 120729 (cotton seeds) or 120740 (rape or colza seeds) if the specific type is not accurately identified, leading to incorrect duty rates.
Which countries are the top exporters of goods under HS code 120799?
In 2025, the top exporters of HS code 120799 in UN Comtrade data were Paraguay ($218M, 16% of world exports), Ghana ($185M) and Austria ($105M). World exports came to about $1.4B, 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 120799?
In 2025, the top importers of HS code 120799 in UN Comtrade data were the United States ($190M, 13% of world imports), Germany ($164M) and India ($110M). World imports came to about $1.5B, 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 120799 structured?
HS code 120799 is a 6-digit subheading under the Harmonized System. The first 2 digits (12) identify the chapter, digits 3-4 (07) identify the heading, and digits 5-6 (99) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 120799?
Brazil splits HS code 120799 into 2 NCM codes: 1207.99.10 (Other oil seeds and oil fruits for sowing), 1207.99.90 (Other oil seeds and oil fruits, not for sowing). The first 6 digits of each match the HS code.