Chapter 12 covers oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit, industrial or medicinal plants, straw, straw and fodder. This chapter includes oil crops (such as soybeans, peanuts, copra), industrial plants (such as sugar beet, sugarcane), medicinal plants, fodder, etc. Copra, as an oil crop, is classified in this chapter because of its high oil content. Heading 1203 covers only copra, that is, the dried kernel of the coconut (coconut palm). Fresh coconut meat, even if shelled, is classified under other headings (such as 0801 or 1106). Copra is mainly used for extracting coconut oil or as a food ingredient, and its moisture content is usually less than 10%. First 2 digits 12: Chapter 12, oil seeds and oleaginous fruits, industrial or medicinal plants, straw, straw and fodder. Digits 3-4 03: heading 1203, specifically copra. Digits 5-6: there is no further subdivision under this heading, because copra is not further divided by use or degree of processing. Therefore, the complete code 120300 means copra, whether or not broken, provided it is not further processed. Copra is classified under 1203 because it belongs to oil seeds and oleaginous fruits and has not been further processed (for example, oilcake after oil extraction is classified under 2306). It differs from fresh coconut meat (0801) by being dried; it differs from coconut oil (1513) by not having had the oil extracted; and it differs from desiccated coconut (1106) by not being finely ground.
Chapter
Chapter 12 covers oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit, industrial or medicinal plants, straw, straw and fodder. This chapter includes oil crops (such as soybeans, peanuts, copra), industrial plants (such as sugar beet, sugarcane), medicinal plants, fodder, etc. Copra, as an oil crop, is classified in this chapter because of its high oil content.
Heading
Heading 1203 covers only copra, that is, the dried kernel of the coconut (coconut palm). Fresh coconut meat, even if shelled, is classified under other headings (such as 0801 or 1106). Copra is mainly used for extracting coconut oil or as a food ingredient, and its moisture content is usually less than 10%.
Digit Breakdown
First 2 digits 12: Chapter 12, oil seeds and oleaginous fruits, industrial or medicinal plants, straw, straw and fodder. Digits 3-4 03: heading 1203, specifically copra. Digits 5-6: there is no further subdivision under this heading, because copra is not further divided by use or degree of processing. Therefore, the complete code 120300 means copra, whether or not broken, provided it is not further processed.
Classification Basis
Copra is classified under 1203 because it belongs to oil seeds and oleaginous fruits and has not been further processed (for example, oilcake after oil extraction is classified under 2306). It differs from fresh coconut meat (0801) by being dried; it differs from coconut oil (1513) by not having had the oil extracted; and it differs from desiccated coconut (1106) by not being finely ground.
📝 Declaration Elements
Product name: Declared commodity name should specifically be "copra" or "dried coconut meat"; avoid vague expressions such as "coconut meat". Method of production or preservation: State the drying method, such as sun-drying, oven-drying, hot-air drying, etc., and whether it has been broken, sliced, or otherwise treated. State: Describe the appearance and form, such as whole pieces, fragments, granular, etc., and whether it contains shell or has had the testa removed. Composition content: Declare the content of main components such as moisture, fat, protein, etc., especially fat content, to prove its oleaginous nature. Packaging specifications: State the packaging method, such as bagged, bulk, vacuum-packed, etc., and the weight per package. Use: Declare the main use, such as oil extraction, food processing, fodder, etc. Use affects classification but is not decisive. Brand: If there is a brand, declare the brand name; if there is no brand, declare "none". Origin: Declare the country or region of origin of the goods, which affects tariffs and trade policy. Customs declaration example: Product name: copra; Method of production: hot-air drying; State: fragments, testa removed; Composition: moisture <=8%, fat >=60%, protein <=5%; Packaging: 25 kg/bag; Use: for extracting coconut oil; Brand: none; Origin: Indonesia. Mistakenly classifying copra under 0801 (fresh or dried coconuts), ignoring its drying treatment. Failing to declare fat content, so its oleaginous nature cannot be proven, and it may be classified under other chapters. Misdeclaring ground coconut powder as copra, when it should actually be classified under 1106.
Product name
Declared commodity name should specifically be "copra" or "dried coconut meat"; avoid vague expressions such as "coconut meat".
⚠️ Misdeclaring as "coconut powder" or "desiccated coconut", leading to incorrect classification.
Method of production or preservation
State the drying method, such as sun-drying, oven-drying, hot-air drying, etc., and whether it has been broken, sliced, or otherwise treated.
⚠️ Failing to state the drying method, or misdeclaring as "fresh" or "frozen".
State
Describe the appearance and form, such as whole pieces, fragments, granular, etc., and whether it contains shell or has had the testa removed.
⚠️ Confusing "whole pieces" with "fragments", affecting classification.
Composition content
Declare the content of main components such as moisture, fat, protein, etc., especially fat content, to prove its oleaginous nature.
⚠️ Failing to provide fat content, or misdeclaring as a low-fat product.
Packaging specifications
State the packaging method, such as bagged, bulk, vacuum-packed, etc., and the weight per package.
Declare the main use, such as oil extraction, food processing, fodder, etc. Use affects classification but is not decisive.
⚠️ Misdeclaring as "for direct consumption", which may trigger food safety supervision.
Brand
If there is a brand, declare the brand name; if there is no brand, declare "none".
⚠️ Omitting the brand, leading to intellectual property issues.
Origin
Declare the country or region of origin of the goods, which affects tariffs and trade policy.
⚠️ Misdeclaring the origin, leading to incorrect application of tariffs.
Example： Customs declaration example: Product name: copra; Method of production: hot-air drying; State: fragments, testa removed; Composition: moisture <=8%, fat >=60%, protein <=5%; Packaging: 25 kg/bag; Use: for extracting coconut oil; Brand: none; Origin: Indonesia.
Common Mistakes：
Mistakenly classifying copra under 0801 (fresh or dried coconuts), ignoring its drying treatment.
Failing to declare fat content, so its oleaginous nature cannot be proven, and it may be classified under other chapters.
Misdeclaring ground coconut powder as copra, when it should actually be classified under 1106.
🎯 Classification Logic
Core basis for classification: 1) the product is the kernel of the coconut (coconut palm); 2) it has been dried and has low moisture content; 3) the oil has not been extracted and it still contains natural oil; 4) it has not been further processed into powder or oil. According to HS notes, 1203 includes copra, whether or not broken, but excludes fresh coconut meat (0801) and coconut oil (1513). 0801 Coconuts, Brazil nuts and cashew nuts, fresh or dried: 0801 includes fresh coconuts or dried coconuts (whole), while 1203 refers only to copra. If the coconut is in shell or unshelled, even if dried, it is classified under 0801. 1106 Flour, meal and powder of the products of Chapter 8: 1106 includes coconut powder, that is, powder made by grinding copra. If copra is only broken and not ground, it remains under 1203; if ground into powder, it is classified under 1106. 1513 Coconut oil and its fractions: 1513 is oil extracted from copra. If the product is coconut oil, it is classified under 1513; if it is oil-bearing copra, it is classified under 1203. 2306 Oilcake and other solid residues: 2306 is the residue after oil extraction, while 1203 is copra from which oil has not been extracted. If the oil has been extracted, it is classified under 2306. Has it been dried? Has it been shelled and only the kernel remains? Has the oil not been extracted? Has it not been ground into powder? Is it used for oil extraction or food processing?
Basis
Core basis for classification: 1) the product is the kernel of the coconut (coconut palm); 2) it has been dried and has low moisture content; 3) the oil has not been extracted and it still contains natural oil; 4) it has not been further processed into powder or oil. According to HS notes, 1203 includes copra, whether or not broken, but excludes fresh coconut meat (0801) and coconut oil (1513).
Confused Codes：
0801 - Coconuts, Brazil nuts and cashew nuts, fresh or dried
0801 includes fresh coconuts or dried coconuts (whole), while 1203 refers only to copra. If the coconut is in shell or unshelled, even if dried, it is classified under 0801.
1106 - Flour, meal and powder of the products of Chapter 8
1106 includes coconut powder, that is, powder made by grinding copra. If copra is only broken and not ground, it remains under 1203; if ground into powder, it is classified under 1106.
1513 - Coconut oil and its fractions
1513 is oil extracted from copra. If the product is coconut oil, it is classified under 1513; if it is oil-bearing copra, it is classified under 1203.
2306 - Oilcake and other solid residues
2306 is the residue after oil extraction, while 1203 is copra from which oil has not been extracted. If the oil has been extracted, it is classified under 2306.
Self-Check：
✓ Has it been dried?
✓ Has it been shelled and only the kernel remains?
✓ Has the oil not been extracted?
✓ Has it not been ground into powder?
✓ Is it used for oil extraction or food processing?
❓ FAQ
What is the difference in HS code between copra and fresh coconut meat? Copra is classified under 1203, while fresh coconut meat (whether or not shelled) is classified under 0801. The key difference is whether it has been dried. If the coconut meat is only shelled but not dried, it remains under 0801; if after drying the moisture content is significantly reduced, it is classified under 1203. Which HS code should coconut powder be classified under? If coconut powder is made by grinding copra, it should be classified under 1106 (flour, meal and powder of the products of Chapter 8). If it is only broken and not ground, it is classified under 1203. The degree of grinding is the key distinction. How can it be determined whether copra has undergone further processing? Further processing includes extracting oil, grinding into powder, adding other ingredients, etc. If it is only dried and broken and its essential character has not changed, it remains under 1203. If the oil has been extracted, it is classified under 1513 (coconut oil) or 2306 (oilcake). What key information must be provided when declaring copra? Product name, method of production (drying method), state (whole pieces/fragments), composition content (especially fat content), use, packaging specifications, brand and origin must be provided. Fat content is an important basis for proving classification under 1203. Are copra and desiccated coconut the same commodity? Not exactly the same. Desiccated coconut usually refers to finely ground coconut meat and may be classified under 1106; whereas copra, if only broken, is classified under 1203. If desiccated coconut is fragments of copra, it may be classified under 1203, but this must be judged according to the depth of processing. What regulatory conditions should be noted when importing copra? Attention should be paid to origin, plant quarantine requirements, and food safety standards (for example, when used as a food ingredient). Some countries may require a phytosanitary certificate. Specific regulatory conditions should be checked in the Import and Export Tariff issued by the General Administration of Customs and the regulatory condition codes. How can the tariff rate for copra be checked? Tariff rates can be checked in the Import and Export Tariff of the People's Republic of China or on the website of the General Administration of Customs. Different rates apply according to factors such as origin and trade agreements (for example, MFN rate, agreement rate). It is recommended to use a customs code query tool to obtain the latest tariff rate. If copra is used for oil extraction, does the classification change? Copra used for oil extraction is still classified under 1203, because the oil has not been extracted. However, if the oil has already been extracted, coconut oil is classified under 1513 and the oilcake under 2306. Use does not affect classification; the key is the state of the goods.
Q: What is the difference in HS code between copra and fresh coconut meat?
A: Copra is classified under 1203, while fresh coconut meat (whether or not shelled) is classified under 0801. The key difference is whether it has been dried. If the coconut meat is only shelled but not dried, it remains under 0801; if after drying the moisture content is significantly reduced, it is classified under 1203.
Q: Which HS code should coconut powder be classified under?
A: If coconut powder is made by grinding copra, it should be classified under 1106 (flour, meal and powder of the products of Chapter 8). If it is only broken and not ground, it is classified under 1203. The degree of grinding is the key distinction.
Q: How can it be determined whether copra has undergone further processing?
A: Further processing includes extracting oil, grinding into powder, adding other ingredients, etc. If it is only dried and broken and its essential character has not changed, it remains under 1203. If the oil has been extracted, it is classified under 1513 (coconut oil) or 2306 (oilcake).
Q: What key information must be provided when declaring copra?
A: Product name, method of production (drying method), state (whole pieces/fragments), composition content (especially fat content), use, packaging specifications, brand and origin must be provided. Fat content is an important basis for proving classification under 1203.
Q: Are copra and desiccated coconut the same commodity?
A: Not exactly the same. Desiccated coconut usually refers to finely ground coconut meat and may be classified under 1106; whereas copra, if only broken, is classified under 1203. If desiccated coconut is fragments of copra, it may be classified under 1203, but this must be judged according to the depth of processing.
Q: What regulatory conditions should be noted when importing copra?
A: Attention should be paid to origin, plant quarantine requirements, and food safety standards (for example, when used as a food ingredient). Some countries may require a phytosanitary certificate. Specific regulatory conditions should be checked in the Import and Export Tariff issued by the General Administration of Customs and the regulatory condition codes.
Q: How can the tariff rate for copra be checked?
A: Tariff rates can be checked in the Import and Export Tariff of the People's Republic of China or on the website of the General Administration of Customs. Different rates apply according to factors such as origin and trade agreements (for example, MFN rate, agreement rate). It is recommended to use a customs code query tool to obtain the latest tariff rate.
Q: If copra is used for oil extraction, does the classification change?
A: Copra used for oil extraction is still classified under 1203, because the oil has not been extracted. However, if the oil has already been extracted, coconut oil is classified under 1513 and the oilcake under 2306. Use does not affect classification; the key is the state of the goods.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.