Chapter 12 covers oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit, industrial or medicinal plants, straw, straw and fodder. This chapter includes plant products used for oil extraction, sowing, industrial or medicinal purposes, but excludes vegetables, fruits and nuts used for food. The key distinction lies in the degree of processing: seeds and fruits that have only undergone simple cleaning, drying, crushing, etc. are classified in this chapter, while those further processed into food or finished products are classified in other chapters. Heading 1204 specifically covers flaxseed, whether or not broken. Flaxseed is an important oilseed crop with high oil content, mainly used for extracting linseed oil, and also used for feed, industrial purposes (such as flax fiber) and food. This heading includes whole, broken or milled flaxseed, but excludes further processed flaxseed powder (which may be classified under other subheadings if deeply processed) or linseed oil (classified in Chapter 15). Code 120400 is a 6-digit subheading. The first 2 digits "12" represent Chapter 12 "Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder". The 3rd-4th digits "04" represent heading 1204, specifically "Flaxseed, whether or not broken". The 5th-6th digits "00" indicate that there is no further subdivision under this heading, i.e., flaxseed as a whole subheading with no finer classification. Therefore, 120400 fully represents "Flaxseed, whether or not broken". Flaxseed is an oil seed and falls within the scope of Chapter 12. Heading 1204 explicitly names "Flaxseed", so it should be classified under this code. It is different from 1201 (soybeans), 1202 (groundnuts), 1203 (copra), etc., and also different from 1205 (rapeseed), 1206 (sunflower seeds). If flaxseed is roasted or further processed into food, it may be classified in Chapter 20; if the oil cake remaining after oil extraction, it is classified in 2306.

Product Name: The specific name of the declared commodity, should be filled in as "Flaxseed", optionally with Latin scientific name or variety name, such as "Flaxseed (Linum usitatissimum)". Whether Broken: Indicate the physical state of the flaxseed, such as "not broken", "broken" or "milled", which is a key distinguishing element of heading 1204. Use: Declare the use of flaxseed, such as "for oil extraction", "for sowing", "for feed", "for food", etc., which affects regulatory conditions and tariff rates. Processing Method: Describe the processing method, such as "cleaned, dried, not further processed". If subjected to heat treatment such as roasting or steaming, it must be noted. Whether for Seed Use: Clarify whether it is seed for planting. Flaxseed for seed use may involve quarantine approval and different regulatory conditions. Origin: Fill in the country or region of origin of the flaxseed, which affects tariff rates and trade agreement applicability. Brand: If there is a brand, declare the brand name; if no brand, fill in "None". Packaging Specifications: Indicate the packaging method and specifications, such as "25 kg/bag", "bulk", etc. Customs declaration example: Product Name: Flaxseed (Linum usitatissimum) HS Code: 1204000000 Whether Broken: Not broken Use: For oil extraction Processing Method: Cleaned, dried Whether for Seed Use: No Origin: Canada Brand: None Packaging Specifications: 25 kg/bag Quantity: 1000 bags Total Price: CIF USD 50,000 Remarks: Non-seed use, non-GMO. Incorrectly classifying roasted or cooked flaxseed under 120400, when it should actually be classified under 2008 or other food subheadings. Ignoring the "whether broken" element; broken flaxseed is still classified under 120400 but must be noted in the declaration. Classifying flaxseed powder (ground into powder) under 120400; if in powder form, it may be classified under 1106 or 1214, depending on the degree of processing.

The core basis for classification is the notes to Chapter 12 of the Harmonized Commodity Description and Coding System and the text of heading 1204. Flaxseed, as an oil seed that has not undergone processing beyond simple cleaning, drying, crushing, etc., should be classified under 1204. If it has undergone processing such as roasting, steaming, seasoning, etc., it exceeds the scope of Chapter 12 and is classified under Chapter 20. If the oil cake remaining after oil extraction, it is classified under 2306. If for seed use, it is still classified under 1204 but must comply with quarantine regulations. 1201 Soybeans: Soybeans and flaxseed are both oil seeds, but soybeans are classified under 1201 and flaxseed under 1204. The main difference is the different species, and soybeans have more detailed subheading classifications. 1205 Rapeseed: Rapeseed is classified under 1205 and flaxseed under 1204. Both are oilseeds, but different plant species; rapeseed is used for extracting rapeseed oil, flaxseed for linseed oil. 1206 Sunflower Seeds: Sunflower seeds are classified under 1206 and flaxseed under 1204. Sunflower seeds can be eaten or pressed for oil, but the subheadings are different, and sunflower seeds have multiple subheadings (for seed use, other). 1214 Other Oil Seeds and Oleaginous Fruits: 1214 is a residual subheading; if flaxseed did not meet the specific listing of 1204, it might be classified under 1214. However, flaxseed is specifically listed, so it is not classified under 1214. 2306 Oil Cake and Other Solid Residues: The residue from flaxseed after oil extraction is classified under 2306, while flaxseed itself is classified under 1204. The difference lies in whether the oil has been extracted. Confirm whether the commodity is flaxseed, not other oil seeds. Confirm whether it has undergone processing beyond simple cleaning, drying, crushing. Confirm whether it is used for oil extraction, planting, feed or food. Confirm whether it is broken; broken does not affect classification under 1204. Confirm whether it is for seed use; seed use requires quarantine approval.

Are flaxseed and hemp seed the same thing? Is the HS code the same? Botanically, hemp usually refers to flax (Linum usitatissimum), so hemp seed is flaxseed, and the HS code is 120400 for both. However, in some regions, "hemp" refers to other oilseed crops (such as sesame), and judgment should be based on the actual species. It is recommended to use the Latin scientific name in the declaration to avoid ambiguity. Can flaxseed still be classified under 120400 after roasting? No. Roasting is a heat treatment that exceeds the simple processing allowed by Chapter 12 and should be classified under Chapter 20 (such as 2008). If only cleaned, dried, crushed, it remains under 120400. What regulatory documents are required for importing flaxseed? Generally, a certificate of origin, phytosanitary certificate, contract, invoice, packing list, etc. are required. If for seed use, import and export animal and plant quarantine approval is also required. Specific regulatory conditions can be queried in the "Import and Export Tariff" published by the General Administration of Customs or by consulting the local customs. What is the tariff rate for flaxseed? The rate varies depending on the country of origin, trade agreements, and annual adjustments. Please consult the latest "Import and Export Tariff" or query through the General Administration of Customs website or the single window. The applicable conditions for MFN rate, agreement rate, general rate, etc. are different. Which HS code should flaxseed powder be classified under? If flaxseed is only simply ground into powder without other processing, it may still be classified under 120400? But usually grinding into powder is considered further processing and may be classified under 1106 (cereal flour) or 1214. It is recommended to confirm based on the processing technology and use, and apply for pre-classification if necessary. What is the difference in customs codes between flaxseed and linseed oil? Flaxseed is classified under 120400, and linseed oil under 1515 (other fixed vegetable oils), specifically subheading 1515.11 (crude) or 1515.19 (other). The degree of processing is different, and the classification is completely different. What code applies to cross-border e-commerce retail import of flaxseed? Cross-border e-commerce retail import of flaxseed is still declared under 120400, but must comply with the cross-border e-commerce retail import commodity list requirements. Note that the list may have restrictions on commodity form and use, and the latest version should be checked. How to distinguish seed use and non-seed use when declaring flaxseed? Seed-use flaxseed requires quarantine approval, and the packaging usually has a "seed use" mark. Non-seed use is for oil extraction, feed, etc. The use should be truthfully filled in during declaration to avoid return or penalties due to misreporting.