Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit;
                                             industrial or medicinal plants; straw and fodder

Notes:
1. Heading No. 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, caster oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of Heading No. 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).

2. Heading No. 12.08 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 Heading Nos. 23.04 to 23.06.

3. For the purposes of Heading No. 12.09, 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".
Heading No. 12.09 does not, however, apply to the following even if for sowing:

 (a) Leguminous vegetables or sweet corn (Chapter 7);

(b) Spices or other products of Chapter 9;

(c) Cereals (Chapter 10); or

(d) Products of Heading Nos. 12.01 to 12.07 or 12.11.

Heading No. 12.11 does not, however, apply to:

(a) Medicaments of Chapter 30;

(b) Perfumery, cosmetic or toilet preparations of Chapter 33; or

(c) Insecticides, fungicides, herbicides, disinfectants or similar products of Heading No. 38.08.
 

(a) Dead single-cell micro-organisms of Heading No. 21,02;

(b) Cultures of micro-organisms of Heading No. 30.02; or

(c) Fertilizers of Heading No. 31.01 or 31.05.

SUB-HEADING NOTE

For the purpose of sub-heading 1205 10, the expression "low erucic acid rape or colza seeds" means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.