What is the customs duty for Seed (code 120110)?

The standard EU customs duty rate for code 120110 is 0%. This rate applies to imports from third countries (erga omnes). Lower preferential rates may apply for countries with trade agreements.

What VAT applies to imports under code 120110?

The standard import VAT rate is 8%. VAT is calculated on the customs value plus duty and any applicable excise taxes.

What documents are needed to import goods under code 120110?

Importing goods under code 120110 may require 12 types of documents and certificates. See the tariff measures table on this page for details on required documentation.

How to calculate import costs for code 120110?

Use the Celna24 customs calculator — enter the goods value, country of origin, and code 120110, and the calculator will compute the duty, VAT, and total import cost.

1201 10 — Seed | Duty 0-50%, VAT 23%

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12011000

OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER›Soya beans, whether or not broken

Seed

Standard EU duty

VAT

Additional duties / sanctions

0 rules

Docs required

12 docs

C085Y146C644Y9297P237P24+6

Standard rates

Applies to	Type	Rate	Conditions	Regulation
ERGA OMNES (excl. RU, BY)	Third country duty	See notes	2 condition(s)	R1652/24

Additional duties / sanctions

Applies to	Type	Rate	Conditions	Regulation
BY	Third country duty	50%	—	R1652/24
RU	Third country duty	50%	—	R1652/24

Preferences

AD 0%CARI 0%CI 0%CM 0%EG 0%EH 0%ESA 0%FJ 0%GB 0%GH 0%IL 0%IS 0%JO 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%MX 0%PG 0%SADC EPA 0%SB 0%SM 0%WS 0%

Notes

CD775In case the goods are exported directly or indirectly from the Russian Federation or Belarus the increased duty rate based on Council Regulation (EU) 2024/1652 is applied.

TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.

CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf

Official control - plants

ERGA OMNES (excl. CH)R2072/19

Documents / references

C085Y146

Conditions

B001Presentation of a certificate/licence/document: C085— Import/export allowed after control
B010Presentation of a certificate/licence/document: Y146— Import/export allowed after control
B099Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control

Notes

CD744Plants, plant products and other objects are exempted from identity and physical checks at border control posts other than controls carried out pursuant to Article 15(2) of Regulation (EU) No 1143/2014, provided that they are intended for scientific purposes in accordance with Article 48(1) of Regulation (EU) 2016/2031. (Article 5 of Regulation (EU) 2019/2122)
CD743The entry into free circulation is subject to the presentation of a common health entry document (CHED-PP), for consignments of: (i) plants, plant products and other objects referred to in point (c) of Article 47(1) of Regulation (EU) 2017/625; or (ii) plants, plant products and other objects subject at their entry into the Union to one of the measures or conditions provided for in points (d), (e) or (f) of Article 47(1) of Regulation (EU) 2017/625; [Article 40(1)(c) of the Commission Implementing Regulation (EU) 2019/1715]

Import control of organic products

ERGA OMNES (excl. CH, IS, LI, NO)R2306/21

Documents / references

C644Y929

Conditions

B001Presentation of a certificate/licence/document: C644— Import/export allowed after control
B002Presentation of a certificate/licence/document: Y929— Import/export allowed after control
B003Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control

Notes

CD808If goods bear a reference to organic production in the labelling, advertising material or accompanying documents of products, the declarant must submit a certificate of inspection (C644) at import in accordance with Article 45(1) of Regulation (EU) 2018/848 (release for free circulation). For products not covered by Regulation (EU) 2018/848, certificate Y929 has to be declared.These provisions shall apply in addition to the rules regarding the use of the Common Health Entry Document (CHED) by the competent authorities at border control posts in accordance with Article 56(3), point (b)(i), of Regulation (EU) 2017/625 and at control points in accordance with Commission Delegated Regulation (EU) 2019/2123 and with the rules on decisions on consignments laid down in Article 55 of Regulation (EU) 2017/625.

The quality of solid fuels

ERGA OMNESP1654/18

Documents / references

7P237P24

Conditions

C001Presentation of a certificate/licence/document: 7P23— Entry into free circulation allowed
C002Presentation of a certificate/licence/document: 7P24— Entry into free circulation allowed
C003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed

The quality of solid fuels

ERGA OMNESP1654/18

Documents / references

7P237P24

Conditions

C001Presentation of a certificate/licence/document: 7P23— Entry into free circulation allowed
C002Presentation of a certificate/licence/document: 7P24— Entry into free circulation allowed
C003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed

The quality of solid fuels

ERGA OMNESP1654/18

Documents / references

7P237P24

Conditions

C001Presentation of a certificate/licence/document: 7P23— Entry into free circulation allowed
C002Presentation of a certificate/licence/document: 7P24— Entry into free circulation allowed
C003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed

The quality of solid fuels

ERGA OMNESP1654/18

Import prohibition

KPR0285/18

Notes

TM883Goods from the Annex XIg of Regulation (EU) 2018/285 (Food and agricultural products)

Import control

UAR0692/14

Documents / references

N954U045U078U079Y997

Conditions

Y001Other conditions: Y997— Import allowed
Y002Other conditions: U078— Import allowed
Y003Other conditions: U079— Import allowed
Y005Other conditions: N954— Import allowed
Y007Other conditions: U045— Import allowed
Y009Other conditions: the condition is not fulfilled— Import is not allowed

Notes

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.

Import control

UAR0263/22

Documents / references

N954U045U078U079Y984

Conditions

Y001Other conditions: Y984— Import/export allowed after control
Y002Other conditions: N954— Import/export allowed after control
Y005Other conditions: U045— Import/export allowed after control
Y006Other conditions: U078— Import/export allowed after control
Y007Other conditions: U079— Import/export allowed after control
Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Binding Tariff Information

BTI classification examples

DEgold189/25-1

Blanched frozen soybeans (Edamame) in pods

soja (Glycine max)GRI 1GRI 5bGRI 6

DEgold495/24-1

Dried hulled soybeans, not for sowing

ziarna soiGRI 1GRI 5bGRI 6

DEgold194/25-1

Blanched frozen soybeans (edamame)

soja (Glycine max)GRI 1GRI 5bGRI 6

DEgold215/25-1

Blanched frozen green immature soybeans

soja (Glycine max)GRI 1GRI 5bGRI 6

DKgold-1693490

Frozen whole soybeans in pods

soja (Glycine max)GRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Useful tools & resources

Customs calculators

Duty & VAT CalculatorCalculate customs duty and VAT for "Seed" and see the full import cost.Excise Duty CalculatorCheck if your goods are subject to excise duty and calculate the tax amount.Import Profitability CalculatorCheck the import profitability of "Seed" with all costs included.

Related glossary terms

Customs Duty Customs Value Excise Duty