Product classification
HS code for Corn seeds: 1005.10
Cereals, maize (corn), seed.
Classification of corn seeds under HS 1005.10
Corn seeds are classified under HS code 1005.10 because they fall within Chapter 10, which covers cereals. The Harmonized System distinguishes between maize intended for sowing (seed) and maize intended for other purposes, such as human consumption or animal feed. To qualify for 1005.10, the product must be recognized by national authorities as seed for sowing, often requiring specific certification or treatment to prevent consumption. This classification is determined by the General Rules for the Interpretation (GRI) of the Harmonized System, specifically GRI 1, which dictates that classification is determined by the terms of the headings and any relative section or chapter notes. Since 1005 specifically names maize and the subheading 1005.10 specifies seed, this is the primary classification for agricultural corn seeds. The distinction is vital for customs because seeds for sowing often benefit from lower duty rates or specific phytosanitary regulations compared to grain intended for consumption. Importers must provide documentation proving the seed's intended use for planting to maintain this classification and avoid being taxed at the higher rates associated with food-grade or feed-grade maize.
- Covers
- Hybrid corn seeds for agricultural planting
- Sweet corn seeds for sowing
- Genetically modified (GMO) maize seeds for cultivation
- Certified organic corn seeds
- Popcorn seeds intended for sowing
- Also under 1005.10
- Pioneer Brand Seeds
- Dekalb Corn Seeds
- Syngenta Corn Seeds
- Bayer Crop Science Corn Seeds
Codes often confused with 1005.10
Common mistake. A frequent error is classifying corn seeds under HS code 1005.90, which is reserved for "other" maize, including grain for human consumption or animal feed. Another common mistake is using HS code 1209.91, which covers vegetable seeds for sowing; however, because maize is technically a cereal, Chapter 10 takes precedence over Chapter 12. Misclassifying seeds as grain (1005.90) can lead to issues with agricultural quotas and different VAT treatments depending on the jurisdiction.
Top exporters and importers of HS 100510 (the code used for corn seeds), 2025
In 2025, the largest exporter of HS 100510 (the code used for corn seeds) in UN Comtrade data was France, with 26% of world exports; the largest importer in UN Comtrade data was Germany, with 9.2% of world imports. Mexico reports $3.3B of its heading 1005 imports without product detail (confidential), so it may also belong among the top importers.
Figures cover everything classified under HS 100510, not only corn seeds.
Top exporters 2025 · share of world exports
- 1 France $923M 26% of world exports
- 2 United States $302M 8.4% of world exports
- 3 Hungary $286M 8.0% of world exports
World total: $3.6B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $342M 9.2% of world imports
- 2 France $221M 6.0% of world imports
- 3 Italy $211M 5.7% of world imports
Mexico reports $3.3B of its heading 1005 imports without product detail (confidential), so it may also belong among the top importers.
World total: $3.7B 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.
Brazil NCM code for corn seeds
Brazil classifies corn seeds under NCM 1005.10.00: HS 1005.10 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about corn seeds
What is the HS code for Corn seeds?
The HS code for Corn seeds is 100510 (Cereals; maize (corn), seed). The HS code for corn seeds intended for sowing is 1005.10.
How do I classify Corn seeds for customs?
Corn seeds is classified under HS code 100510 — Cereals; maize (corn), seed. This is a 6-digit subheading level code.
Does this code include seeds treated with fungicides?
Yes, corn seeds treated with fungicides or other chemical coatings to protect them during germination are still classified under 1005.10, provided they are clearly intended for sowing.
Which countries are the top exporters of corn seeds (HS 100510)?
In 2025, the top exporters of HS 100510 (the code used for corn seeds) in UN Comtrade data were France ($923M, 26% of world exports), the United States ($302M) and Hungary ($286M). World exports came to about $3.6B, 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 corn seeds (HS 100510)?
In 2025, the top importers of HS 100510 (the code used for corn seeds) in UN Comtrade data were Germany ($342M, 9.2% of world imports), France ($221M) and Italy ($211M). World imports came to about $3.7B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Mexico reports $3.3B of its heading 1005 imports without product detail (confidential), so it may also belong among the top importers.
Is the HS code for Corn seeds the same in all countries?
The base HS code 100510 for Corn seeds is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for corn seeds in Brazil?
In Brazil, corn seeds (HS 100510) is classified under NCM 1005.10.00.