Suggested classification
Chapter 12 — Chapter 12 - oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
1201 Soya beans, whether or not broken
Why this?
- CHAPTER_NOTE_12_1 Chapter note
1Heading 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 801 or 802 or to olives (Chapter 7 or 20).
EUR-Lex 02025R1926-20260101 - CHAPTER_NOTE_12_2 Chapter note
2Heading 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.
EUR-Lex 02025R1926-20260101 - CHAPTER_NOTE_12_3 Chapter note
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 fab
- a) or of lupines are to be regarded as seeds of a kind used for sowing.Heading 1209 does not, however, apply to the following, even if for sowing:(a)leguminous vegetables or sweetcorn (Chapter 7);(
- b) spices or other products of Chapter 9;(
- c) cereals (Chapter 10); or(
- d) products of headings 1201 to 1207 or 1211.
EUDR status
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Duties and restrictions
Erga omnes — applies to all third countries.
Distance sales ≤ €150: €3 per item instead of the ad-valorem duty, 2026-07-01 – 2028-07-01 (Reg (EU) 2026/382).
Tullverket 2026-05-13- Erga omnes – all origins 1011 — Import control of organic productsFN CD808
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.
Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›
25 % import VAT collected at the border (if the business is not VAT-registered).
What do I do now?
The risk tier determines how strict the due diligence obligations are under EUDR. Low risk: simplified. Standard: usual checks. High risk: enhanced controls.
Sources
- Source: Publications Office (CN2026) · fetched 2026-05-13 14:50
- Duty rates and measures: Tullverket Tulltaxan
- EUDR: Regulation (EU) 2023/1115, Annex I
- CN register:
1201 - About the data sources and refresh cadence