12040000
OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
Linseed, whether or not broken
Classification of linseed
CN code 120400 covers linseed (flaxseed), whether or not broken, regardless of intended use. Flax is cultivated both for oilseeds and fibre. Linseed contains approximately 40 percent oil rich in alpha-linolenic acid (omega-3), and is a source of fibre, lignans, and protein. Classification under 120400 covers both golden and brown seeds, whole and ground. Major linseed producers include Canada, Kazakhstan, Russia, and European countries. Linseed is widely used as a functional food, bakery ingredient, raw material for linseed oil production, and as animal feed.
Food safety and import requirements
Importing linseed into the EU is subject to food safety requirements including contaminant controls under Regulation (EU) 2023/915. Controls cover cadmium, hydrocyanic acid from cyanogenic glycosides, pesticides, and mycotoxins. Linseed from certain countries may be subject to increased controls for pesticide residues. Consumer labelling of linseed is governed by Regulation (EU) No 1169/2011. Linseed is not listed among allergens. Import requires a phytosanitary certificate. Genetically modified linseed is subject to Regulation (EC) No 1829/2003. Organic certification requires compliance with Regulation (EU) 2018/848.
Trade and customs practice
Importers of linseed should indicate CN code 120400 with a certificate of analysis, phytosanitary certificate, and origin documents. Imports from Canada may benefit from CETA preferences. Linseed transport requires dry conditions preventing self-heating and moulding. Documentation should include pesticide and contaminant test results. In 2026, growing demand for linseed as a superfood is influencing import volumes and trade patterns. The linseed market is differentiated between food and feed segments.
Linseed - superfood and industrial raw material
Linseed (flaxseed) under CN 1204 00 has dual applications - food (superfood rich in omega-3 fatty acids and fibre) and industrial (linseed oil production). EU imports are subject to cadmium controls (limit 0.10 mg/kg) and pesticide residue testing. Main suppliers are Canada (world largest exporter), Kazakhstan and Russia. Importers should note the classification distinction - linseed for sowing falls under a separate subheading. Seeds must meet moisture (max 9%) and purity standards for food-grade imports.
Frequently asked questions
Does linseed contain cyanogenic glycosides?
Yes. Linseed naturally contains cyanogenic glycosides that can release hydrocyanic acid. Regulation (EU) 2023/915 sets limits for hydrocyanic acid in whole and ground linseed. Heat treatment significantly reduces these substances.
What tariff preferences apply to linseed from Canada?
Linseed imports from Canada may benefit from preferential tariff rates under the CETA agreement. The condition is meeting rules of origin and holding an appropriate origin certificate. Current rates can be checked in the TARIC system.
Can linseed be imported as organic food?
Yes. Organic linseed can be imported into the EU provided it meets the requirements of Regulation (EU) 2018/848 on organic production. An organic certificate issued by a recognised certification body is required, along with documentation confirming organic cultivation methods.
Where is linseed CN 1204 00 mainly imported from to the EU?
Canada is the largest supplier of linseed CN 1204 00 to the EU. Other sources include Kazakhstan and Russia. Import requires a phytosanitary certificate and cadmium testing (limit 0.10 mg/kg).
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