Notes:
- 1.
- Heading No.12.07 applies, inter alia, to palm nuts and
kernels, cotton seeds, castor ail 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 o8.02 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
defatted 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, vegetables seeds, seeds of forest trees, seeds of fruits 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:
Leguminous vegetables or sweet corn (Chapter 7);
Species or other products of Chapter 9;
Cereals (Chapter 10); or
Product of heading Nos.12.01 to 12.07 or 12.11.
- 4.
- Heading No.12.11 applies, inter alia, to the following plants or parts thereof;
basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemany,
rue, sage and wormwood.
Heading No.12.11 does not, however, apply to:
- Medicaments of Chapter 30;
- Perfumery, cosmetic or toilet preparations of Chapter 33; or
- Insecticides, fungicides, herbicides, disinfectants or similar products of heading No.38.08.
- 5.
- For the purposes of heading No.12.12, the term "seaweeds and other algae" does not include:
- Dead single-cell micro-organism of heading No.21.02;
- Cultures of micro-organism of heading No.30.02;
- Fertilizers of heading No.31.01 or 31.05.
"SUBHEADING NOTE"
1. For the purposes of subheading No. 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.";
(Please see Cus Cir No.3/2002 dt.8/01/2002)
(Please see Cus Cir No.51/2001 dt.25/09/2001)