Overview TARIC Nomenclature Classification Guide BTI EU Classification Rulings CJEU Case Law - Tariff Classification Market Intelligence Origin of Goods Export Control CBAM Calculator EUDR Checker ClassifyAI SH Customs Value Incoterms® 2020

12Chapter

07Heading

40Subheading

90CN

00TARIC

Other

VEGETABLE PRODUCTS > OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER > Other oil seeds and oleaginous fruits, whether or not broken > Sesamum seeds > Other

Declarable

Hierarchy

02Section II — VEGETABLE PRODUCTS

1200000000OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

1207000000Other oil seeds and oleaginous fruits, whether or not broken

1207400000Sesamum seeds

1207401000Seed

1207409000Other

Duties & Measures

Third Country Duty50.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

50.000 %

1 certificate(s) required

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

Preferential rates(25)

+15

Preferential rates - 25 Origin
Origin	Savings	Trade agreement
CARIFORUM1033 0.000 %-50.0 ppEU-CARIFORUM EPA	-50.0 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-50.0 ppESA Interim EPA	-50.0 pp	ESA Interim EPA
SADC EPA1035 0.000 %-50.0 ppSADC EPA	-50.0 pp	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-50.0 pp	-50.0 pp	—
OCTs2080 0.000 %-50.0 ppOverseas Association Decision	-50.0 pp	Overseas Association Decision
Andorra 0.000 %-50.0 ppEU-Andorra Customs Union	-50.0 pp	EU-Andorra Customs Union
Côte d’Ivoire 0.000 %-50.0 ppEU-Côte d'Ivoire EPA	-50.0 pp	EU-Côte d'Ivoire EPA
Cameroon 0.000 %-50.0 ppEU-Cameroon Interim EPA	-50.0 pp	EU-Cameroon Interim EPA

Third country duty(2)

inherited from 1207000000

Belarus

50.000 %Regulation 1652/242024-07-01

Russia

50.000 %Regulation 1652/242024-07-01

Low-value consignment customs duty(2)

inherited from 1200000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Import control(8)

Ethiopia

Regulation 1793/192025-03-15

3 certificate(s) required

C678Other certificates

Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y978Particular provisions

Exemption by virtue paragraph 3 of Article 1 of Regulation (EU) 2019/1793

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Import/export not allowed after control

CD597The release for free circulation of consignments of food and feed listed in Annexes I and II to Regulation (EU) 2019/1793 shall be subject to the presentation of a duly finalised Common Health Entry Document (CHED) as provided for in Article 57(2)(b) of Regulation (EU) 2017/625, which confirms that the consignment is in compliance with the applicable rules referred to in Article 1(2) of that Regulation.

India

Regulation 1793/192025-03-15

3 certificate(s) required

C678Other certificates

Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y978Particular provisions

Exemption by virtue paragraph 3 of Article 1 of Regulation (EU) 2019/1793

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Import/export not allowed after control

Import control -organic products(1)

inherited from 1207000000

ERGA OMNES

Regulation 2306/212022-01-01

Except:IS(Iceland)NO(Norway)LI(Liechtenstein)CH(Switzerland)

2 certificate(s) required

C644Other certificates

Certificate of inspection for organic products

Y929Particular provisions

Goods not concerned by Regulation (EU) 2018/848 (organic products)

Import/export not allowed after control

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.

Import prohibition(1)

inherited from 1200000000

North Korea

—Regulation 0285/182018-02-28

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

Start date: 1972-01-01

Description & Classification

Common misclassifications

1207401000: intended for sowing

Classification tips

not intended for sowing

Sample products

Sesamum seeds, not for sowingSesamum seeds, whether or not broken, not for sowing

Regulatory notes

Chapter noteChapter 12 — Oil seeds and oleaginous fruits; Miscellaneous grains, seeds and fruit; Industrial or medicinal plants; Straw and fodder

1. Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives (Chapter 7 or 20). 2. Heading 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 2304 to 2306. 3. For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as 'seeds of a kind used for sowing'.

Section note

Non-preferential origin

specific

Other oil seeds and oleaginous fruits, whether or not broken

The origin shall be the country where goods of this heading are obtained in their natural or unprocessed state.

specific

Other oil seeds and oleaginous fruits, whether or not broken

The origin shall be the country where goods of this heading are obtained in their natural or unprocessed state.

Residual rule

1. For the purposes of this residual rule, "mixing" means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. 2. The origin of a mixture of products of this

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Other (1207409000)?

The third country duty (erga omnes) for Other is 50.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Other (1207409000)?

Yes, 24 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Other (1207409000)?

Yes, 9 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Other (1207409000)?

27 BTIs have been issued for this TARIC code by EU Member States customs authorities.

What products are classified under code 1207409000?

TARIC code 1207409000 (Other) covers the following products: Sesamum seeds, not for sowing, Sesamum seeds, whether or not broken, not for sowing.

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Hierarchy

02Section II — VEGETABLE PRODUCTS

1200000000OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

1207000000Other oil seeds and oleaginous fruits, whether or not broken

1207400000Sesamum seeds

1207401000Seed

1207409000Other

Duties & Measures

Third Country Duty50.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

50.000 %

1 certificate(s) required

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

Preferential rates(25)

+15

Preferential rates - 25 Origin
Origin	Savings	Trade agreement
CARIFORUM1033 0.000 %-50.0 ppEU-CARIFORUM EPA	-50.0 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-50.0 ppESA Interim EPA	-50.0 pp	ESA Interim EPA
SADC EPA1035 0.000 %-50.0 ppSADC EPA	-50.0 pp	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-50.0 pp	-50.0 pp	—
OCTs2080 0.000 %-50.0 ppOverseas Association Decision	-50.0 pp	Overseas Association Decision
Andorra 0.000 %-50.0 ppEU-Andorra Customs Union	-50.0 pp	EU-Andorra Customs Union
Côte d’Ivoire 0.000 %-50.0 ppEU-Côte d'Ivoire EPA	-50.0 pp	EU-Côte d'Ivoire EPA
Cameroon 0.000 %-50.0 ppEU-Cameroon Interim EPA	-50.0 pp	EU-Cameroon Interim EPA

Third country duty(2)

inherited from 1207000000

Belarus

50.000 %Regulation 1652/242024-07-01

Russia

50.000 %Regulation 1652/242024-07-01

Low-value consignment customs duty(2)

inherited from 1200000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Import control(8)

Ethiopia

Regulation 1793/192025-03-15

3 certificate(s) required

C678Other certificates

Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y978Particular provisions

Exemption by virtue paragraph 3 of Article 1 of Regulation (EU) 2019/1793

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Import/export not allowed after control

India

Regulation 1793/192025-03-15

3 certificate(s) required

C678Other certificates

Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y978Particular provisions

Exemption by virtue paragraph 3 of Article 1 of Regulation (EU) 2019/1793

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Import/export not allowed after control

Import control -organic products(1)

inherited from 1207000000

ERGA OMNES

Regulation 2306/212022-01-01

Except:IS(Iceland)NO(Norway)LI(Liechtenstein)CH(Switzerland)

2 certificate(s) required

C644Other certificates

Certificate of inspection for organic products

Y929Particular provisions

Goods not concerned by Regulation (EU) 2018/848 (organic products)

Import/export not allowed after control

Import prohibition(1)

inherited from 1200000000

North Korea

—Regulation 0285/182018-02-28

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

Start date: 1972-01-01

Trade Statistics

Description & Classification

Common misclassifications

1207401000: intended for sowing

Classification tips

not intended for sowing

Sample products

Sesamum seeds, not for sowingSesamum seeds, whether or not broken, not for sowing

Associated BTIs

See all BTIs (27)

CJEU Case Law

C-635/13

23 Apr 2015

SC ALKA CO SRL v Autoritatea Națională a Vămilor - Direcția Regională pentru Accize și Operațiuni Vamale Galați and Direcţia Generală a Finanţelor Publice a Municipiului București

On those grounds, the Court (Tenth Chamber) hereby rules: It is for the referring court, in order to make a tariff classification of the pumpkin seeds at issue in the main proceedings, to ascertain whether those seeds are normally used for the extraction of edible or industrial oils and fats, but are not covered by headings 1201 to 1206 of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, in the versions resulting, successively, from Commission Regulation (EC) No 1549/2006 of 17 October 2006 and Commission Regulation (EC) No 1214/2007 of 20 September 2007. If that is the case, those seeds must be classified under heading 1207 of the Combined Nomenclature because they are oilseeds, whether or not they are actually used for the extraction of edible or industrial oils and fats or for sowing or human consumption. If that is not the case, those seeds will come under heading 1209 of the Combined Nomenclature if they could still be germinated when they were imported, whether or not they are actually used for the extraction of edible or industrial oils and fats or for sowing or human consumption, or under heading 1212 of the Combined Nomenclature if they could not still be germinated. [Signatures] ( *1 ) Language of the case: Romanian.

Regulatory notes

Chapter noteChapter 12 — Oil seeds and oleaginous fruits; Miscellaneous grains, seeds and fruit; Industrial or medicinal plants; Straw and fodder

Section note

Non-preferential origin

specific

Other oil seeds and oleaginous fruits, whether or not broken

The origin shall be the country where goods of this heading are obtained in their natural or unprocessed state.

specific

Other oil seeds and oleaginous fruits, whether or not broken

The origin shall be the country where goods of this heading are obtained in their natural or unprocessed state.

Residual rule

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Other (1207409000)?

The third country duty (erga omnes) for Other is 50.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Other (1207409000)?

Yes, 24 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Other (1207409000)?

Yes, 9 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Other (1207409000)?

27 BTIs have been issued for this TARIC code by EU Member States customs authorities.

What products are classified under code 1207409000?

TARIC code 1207409000 (Other) covers the following products: Sesamum seeds, not for sowing, Sesamum seeds, whether or not broken, not for sowing.

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Synonyms

sesame, sesame seeds, broken sesame seeds

Materials

Sesamum seeds

Keywords

sesame · sesame seeds · broken sesame seeds · Sesamum seeds · whether or not broken

1. In this Section the term 'pellets' means products which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3 % by weight.

What are the non-preferential origin rules for Other (1207409000)?

Non-preferential origin rules for Other are defined in Annex 22-01 of the UCC Delegated Act. These rules determine the country of origin for MFN duty rates, trade policy measures, and origin marking.

Can TARIC code 1207409000 be used on a customs declaration?

Yes, TARIC code 1207409000 (Other) is a declarable code. It can be used directly on EU customs import and export declarations (Single Administrative Document).

Trade Statistics

Imports

€0

Exports

€0

Balance

€0

Import €/kg

€1.98/kg

Export €/kg

€2.80/kg

Market concentration (HHI)

2,326

Moderate

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇮🇳 India	€211.1M	105.7Mt	€2.00/kg	33.0%
2	🇳🇬 Nigeria	€181.0M	97.3Mt	€1.86/kg	28.3%
3	🇵🇰 Pakistan	€89.1M	41.6Mt	€2.14/kg	13.9%
4	🇹🇷 Turkey	€70.2M	31.7Mt	€2.22/kg	11.0%
5	🇺🇬 UG	€68.8M	33.3Mt	€2.07/kg	10.7%
6	🇪🇬 Egypt	€20.0M	9.9Mt	€2.01/kg	3.1%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€8.0M	2.5Mt	€3.17/kg	29.0%
2	🇳🇴 Norway	€7.1M	2.2Mt	€3.19/kg	25.5%
3	🇨🇭 Switzerland	€7.0M	2.2Mt	€3.22/kg	25.3%
4	🇹🇷 Turkey	€3.1M	1.5Mt	€2.03/kg	11.2%
5	🇺🇦 Ukraine	€2.1M	821Kt	€2.54/kg	7.5%
6	🇲🇦 Morocco	€398K	42Kt	€9.53/kg	1.4%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

Exports

€0

Balance

€0

Import €/kg

€1.98/kg

Export €/kg

€2.80/kg

Market concentration (HHI)

2,326

Moderate

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇮🇳 India	€211.1M	105.7Mt	€2.00/kg	33.0%
2	🇳🇬 Nigeria	€181.0M	97.3Mt	€1.86/kg	28.3%
3	🇵🇰 Pakistan	€89.1M	41.6Mt	€2.14/kg	13.9%
4	🇹🇷 Turkey	€70.2M	31.7Mt	€2.22/kg	11.0%
5	🇺🇬 UG	€68.8M	33.3Mt	€2.07/kg	10.7%
6	🇪🇬 Egypt	€20.0M	9.9Mt	€2.01/kg	3.1%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€8.0M	2.5Mt	€3.17/kg	29.0%
2	🇳🇴 Norway	€7.1M	2.2Mt	€3.19/kg	25.5%
3	🇨🇭 Switzerland	€7.0M	2.2Mt	€3.22/kg	25.3%
4	🇹🇷 Turkey	€3.1M	1.5Mt	€2.03/kg	11.2%
5	🇺🇦 Ukraine	€2.1M	821Kt	€2.54/kg	7.5%
6	🇲🇦 Morocco	€398K	42Kt	€9.53/kg	1.4%

EU Member States

EU ImportersEU Exporters

View full analysis