HS 1204Agriculture

Linseed (Flaxseed) - HS 1204 classification, duty and landed cost

Linseed (Flaxseed) moves through customs under HS heading 1204. This guide sets out sample sub-codes, indicative import duty in major markets, key trade documents and a worked landed-cost calculation - refresh figures against the live tariff schedule before quoting.

Reviewed against WCO HS · WTO IDB · National customs schedules2 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

Code	Description
1204.00	Linseed, whether or not broken
1212.10	Sugar beet and sugar cane

Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

Market	Duty
European Union	0% - 15% CAP tariffs; TRQs and entry-price system apply on many lines.
United States	0% - 15% USDA APHIS phytosanitary controls; GSP for eligible origins.
China	3% - 25% Plus 9% - 13% VAT; state licensing on some staples.
India	10% - 40% BCD + 5% - 18% GST; MSP interventions on staples.
UAE	0% - 5% GCC common external tariff; 5% VAT (many food staples zero-rated).

Worked landed-cost example

20 MT of Linseed (Flaxseed) at FOB USD 700 per MT, sea freight to a representative port of discharge.

FOB valueUSD 14,000

Freight + insuranceUSD 920

CIF valueUSD 14,920

Import duty @ ~8% (indicative for Agriculture)USD 1,194

VAT / GST @ ~5% on CIF+dutyUSD 806

Landed cost ≈ USD 16,920 - re-run the numbers against your exact HS 8-digit code and destination tariff before quoting.

Run your own numbers in the import duty & tax calculator.

Regulatory checkpoints

· Phytosanitary certificate from origin NPPO under IPPC ISPM 12.
· Fumigation certificate (Methyl Bromide / Phosphine) where required by destination.
· Non-GMO / GMO status declaration for select destinations (EU, India).

Top exporting countries

· Canada
· Russia
· Kazakhstan
· China

Frequently asked questions

What HS heading covers Linseed (Flaxseed)?

Linseed (Flaxseed) is typically classified under HS 1204.00. Always confirm the 8- to 10-digit statistical suffix with your destination customs.

What documents do buyers usually ask for on Linseed (Flaxseed)?

Commercial invoice, packing list, bill of lading, phytosanitary certificate, certificate of origin, fumigation certificate and third-party inspection (SGS / Bureau Veritas / Intertek) at loading.

Is Linseed (Flaxseed) shipped in bulk or bagged?

Both. Large-volume routes ship in bulk vessels; branded and premium origins usually ship in 25/50 kg bags or 1 MT jumbo bags in 20' containers.

How does moisture affect the settlement of Linseed (Flaxseed)?

Trade contracts fix a moisture basis (often 12-14%). Any excess is deducted from paid weight using an agreed schedule; extreme moisture can trigger rejection.

What Incoterm is standard for Linseed (Flaxseed)?

Bulk shipments trade CFR / CIF port of destination; container shipments trade FOB or CIF port. FCA / DAP are common for high-value packed origins moving by truck or rail.