Heading No.	H.S. Code	Description	CD	CBT	IC	Remarks	SUQ
12.01	1201.00	Soya beans, whether or not broken.	Nil	Nil	13		Kg
12.02		Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.
	1202.10	- In shell	10	100	13		Kg
	1202.20	- Shelled, whether or not broken	10	100	13		Kg
12.03	1203.00	Copra	10	100	13		Kg
12.04	1204.00	Linseed, whether or not broken	Nil	Nil	13		Kg
12.05	1205.00	Rape or cloza seeds, whether or not broken.	Nil	40	13		Kg
12.06	1206.00	Sunflower seeds, whether or not broken.	Nil	Nil	13		kg

Heading No.	H.S. Code	Description	CD	CBT	IC	Remarks	SUQ
12.07		Other oil seeds and oleaginous fruits, whether or not broken.
	1207.10	- Palm nuts and kernels	Nil	Nil	13		Kg
	1207.20	- Cotton seeds	Nil	Nil	13		Kg
	1207.30	- Castor oil seeds	Nil	40	13		Kg
	1207.40	- Sesamum seeds	Nil	40	13		Kg
	1207.50	- Mustard seeds	Nil	40	13		Kg
	1207.60	- Safflower seeds	15	5	13		Kg
		- Other:
	1207.91	-- Poppy seeds	10	100	0		Kg
	1207.99	-- Shea nuts (karite nuts)	10	5	13		Kg
	1207.99	-- Other	NIL	40	13	@	Kg
12.08		Flours and meals of oil seeds or oleaginous fruits, other than those of mustard
	1208.10	- Of soya beans	Nil	5	1		Kg
	1208.90	- Other	10	5	1	@@	Kg
12.09		Seeds, fruit and spores, of a kind used for sowing.
		-- Beet seed:
	1209.11	-- Sugar beet seed	Nil	Nil	13		Kg
	1209.19	-- Other	Nil	5	13		Kg
		- Seeds of forage plants, other than beet seed:
	1209.21	-- Lucerne (alfalfa) seed	Nil	5	13		Kg
	1209.22	-- Clover (trifolium spp). seed	Nil	5	13		Kg
	1209.23	-- Fescue seed	Nil	5	13		Kg
	1209.24	-- Kentucky blue grass (Poa pratensis L) seed	Nil	5	13		Kg
	1209.25	-- Rye grass (Lolium multiflorumLam, Lolium perenne l) seed	5	5	13		Kg
	1209.26	--Timothy grass seed	Nil	5	13		Kg
	1209.29	-- Other	Nil	5	13	@@@	Kg
	1209.30	- Seeds of herbaceous plants cultivated principally for their flowers
		- Other:
	1209.91	-- Vegetable seeds	Nil	5	13		Kg
	1209.99	-- Other	5	Nil	13		Kg
12.10		Hop cnes, fresh or dried whether or not ground, powdered or in the form of pellets; lupulin.
	1210.10	- Hop cones, neither ground nor powdered nor in the form of pellets	5	55	13		Kg
	1210.20	- Hop cones, ground, powdered or in the form of pellets; lupulin	5	55	13		Kg

@ Linseed of this subheading is subject to a 5% CBT of the value.

@@ 1- The CBT on peanut flours is 100% of the value.

2- The importation of poppy seed flour covered by this subheading is prohibited and subject to an ad valorem CBT of 100%.

@@@ The CBT on lawn- grass seed covered by this subheading is 40% of the value.

Heading No.	H.S. Code	Description	CD	CBT	IC	Remarks	SUQ
12.11		Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered.
	1211.10	- Liquorice roots	5	55	1		Kg
	1211.20	- Ginseng roots	5	55	1		Kg
	1211.90	- Other	5	55	1	@	Kg
12.12		Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included.
	1212.10	- Locust beans, including locust bean seeds	5	180	1		Kg
	1212.20	- Seaweeds and other algae	5	180	1		Kg
	1212.30	- Apricot, peach or plum stones and kernels	5	180	1		Kg
		- Other:
	1212.91	-- Sugar beet	Nil	60	1		Kg
	1212.92	-- Sugar cane	Nil	60	1		Kg
	1212.99	-- Other	Nil	200	1		Kg
12.13	1213.00	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets	Nil	15	13		Kg
12.14		Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage
	1214.10	- Lucerne (alfalfa) meal and pellets	Nil	15	1		Kg
	1214.90	- Other	Nil	15	13		Kg

@ The importation of cassia and quinine bark covered by this subheading is solely subject to the approval of the Ministry of Commerce, and liable to a 5% CBT.