Home › Chapter 12 › Heading 1207 › 1207.21

HS Code 1207.21 : Cotton seeds, Seed

The 6-digit Harmonized System (HS) code for cotton seeds, seed is 1207.21. Under the 2026 Georgia (Revenue Service), the representative MFN general duty rate is 0% [Georgia Revenue Service].

Chapter

Ch 12

Heading

1207

Subheading

1207.21

GE MFN Duty

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 12

Other oil seeds and oleaginous fruits, whether or not broken

Heading 1207

1207

Other oil seeds and oleaginous fruits, whether or not broken

Subheading .21

.21

Cotton seeds, Seed

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Georgia (Georgia Revenue Service Tariff 2026)

1207.21

Representative General Duty

Verified July 2026 · Georgia Revenue Service

MODULE 5: GEORGIA IMPORT DUTY & 18% VAT BREAKDOWN

Base Customs Duty

MFN Rate [Georgia Revenue Service]

Import VAT / Tax Rate

18% VAT

Local Tax Rate

De Minimis Threshold

GEL 300

Customs Exemption Limit

Notice: Georgia customs entry, tariff classification, MFN duty rates, and 18% VAT are governed by Georgia Revenue Service. Always verify declarable lines with Georgia Revenue Service prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 1207.21

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 1207.21.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: GEORGIA Trade Remedies & Safeguards

Georgia Revenue Service Anti-Dumping / Trade Defence

Standard Georgia Revenue Service Tariff 2026

Steel & Commodity Safeguards

Exempt (Non-Steel Commodity)

Regulatory Compliance Status

Standard Statutory Clearance

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
MFN	WCO Most-Favoured-Nation (MFN) Status	Standard MFN Rate	Applies to all WTO member states for Cotton seeds, Seed.
FTA	Georgia Preferential & Regional Trade Agreements	Free / Concessional	Subject to official Certificate of Origin & Rules of Origin (RoO) requirements.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Cotton seeds, Seed

MODULE 11: Georgia Revenue Service Advance Ruling System

Legally binding advance tariff rulings issued by Georgia Revenue Service for HS 1207.21.

Query official Customs portal:

Search Official Customs Portal for 1207.21 →

Georgia Declarable Tariff Schedule (1207.21)

National line-level (8/10-digit) detail for Georgia (Revenue Service): coverage in progress.

Universal 6-digit WCO backbone applied rate: 0%. Confirm the full national commodity code at the official source (Georgia Revenue Service).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
1207.10	Subheading under Heading 1207	HS 1207.10 Georgia Duty & Entry Rules →
1207.29	Subheading under Heading 1207	HS 1207.29 Georgia Duty & Entry Rules →
1207.30	Subheading under Heading 1207	HS 1207.30 Georgia Duty & Entry Rules →
1207.40	Subheading under Heading 1207	HS 1207.40 Georgia Duty & Entry Rules →

Official Primary Sources & Authority References

Georgia (Georgia Revenue Service Tariff 2026) ↗

Official Georgia tariff schedule and MFN duty rates — administered by Georgia Revenue Service.

Georgia Revenue Service — Advance Tariff Ruling ↗

Binding tariff classification precedents administered by Georgia Revenue Service Advance Ruling System.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Cotton seeds, Seed?

Under WCO Harmonized System 2022 and United States (USITC HTS), Cotton seeds, Seed is classified under HS 1207.21 (Heading 1207, Chapter 12). The representative GE MFN general duty rate is 0%.

How is HS 1207.21 distinguished within Heading 1207 (Other oil seeds and oleaginous fruits, whether or not broken)?

Heading 1207 covers Other oil seeds and oleaginous fruits, whether or not broken. Subheading 1207.21 specifically isolates Cotton seeds, Seed. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 1207.

What are the primary candidate subheadings related to HS 1207.21?

Related subheadings under Heading 1207 include 1207.10, 1207.29, 1207.30, 1207.40, 1207.50, 1207.60, 1207.70, 1207.91. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Cotton seeds, Seed?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 1207.21 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Cotton seeds, Seed?

Commercial shipments of Cotton seeds, Seed with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 1207.21?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What FDA Prior Notice requirements apply to commercial imports under HS 1207.21?

Under the Public Health Security and Bioterrorism Preparedness and Response Act (21 CFR 1.276), FDA Prior Notice must be submitted electronically via ACE or FDA PNSI before arrival.

What import VAT or sales tax applies to HS 1207.21 in Georgia?

Commercial imports of Cotton seeds, Seed under HS 1207.21 into Georgia are subject to 18% VAT, assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in Georgia?

The customs de minimis threshold for import shipments into Georgia is GEL 300. Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in Georgia?

Customs declarations, import duty assessments, and Georgia Revenue Service Advance Ruling System for HS 1207.21 are administered by Georgia Revenue Service.

💬 Ask Jack — Customs Lookup