Import of Soybean Seeds ( NON GMO ) and Sunflower seeds ( NON GMO ) UGANDA

[RAJESH AUDITHYAN]

Dear Experts

Import of Soybean Seeds ( NON GMO ) and Sunflower seeds ( NON GMO ) from UGANDA

Can you pl suggest

1. Import duty structure for the Soybean seeds and Sunflower seeds
2. any duty benefits for imports from Uganda
3. Any import permit required
4. any tariff restrictions applicable

[YAGAY and SUN]

ITC-HS Code	Description	GST HS Code	GST Description	GST Rate	Exemption
12019000	Soya beans, whether or not broken: Other	1201	Soya beans, whether or not broken other than of seed quality.	5% *Note: GST rates (Chapter 12) - List of products for which exact HS classification not available.	IGST Exemptions/Concessions under GST [As per discussions in the GST Council Meeting held on 18th/19th May, 2017] [As per discussions in the 16th GST Council Meeting held on 11th June, 2017]

[YAGAY and SUN]

12019000 | Soya beans, whether or not broken: OtherSPS-TBT
Uganda(as of 01-05-2018 )
Most Favoured Nation Tariff	45
Duty Free Tariff Preferential Tariff	0
Duty Free Tariff Preferential Rules Of Origin	CTH + 30% RVC

[YAGAY and SUN]

23063090 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305: Of sunflower seeds: Others
Uganda(as of 01-05-2018 )
Most Favoured Nation Tariff	15
Duty Free Tariff Preferential Tariff	No Preference
Duty Free Tariff Preferential Rules Of Origin	Not Applicable*

Also share it with your Customs Broker.

[RAJESH AUDITHYAN]

Dear Expert

thanks for your clarification and kindly let us know the following ;

importer is trader and not an edible oil manufacturer also the seeds for oil extraction purpose and not for sowing.

1. there is other sunflower seeds classification 12060090 duty 30% + igst 5% = 39.65% whether this will be correct ?

2. kindly reconfirm there is no preferential rate of duty applicable imports from Uganda for both 12060090 & 12019000 ?

3.any advance import permit required or only fssai and PQ has to be followed ?

[YAGAY and SUN]

For further details you may contact with DGFT and Customs Authorities through you tax consultant or Customs Brokers.

[Kishan Barai]

BCD & SWS would be exempted on 12019000 Soya beans, whether or not broken imported from UGANDA but for that preferential Certificate of Origin, Certificate would be required from the supplier from UGANDA.

[RAJESH AUDITHYAN]

thanks Kishan Ji for your clarification

[Kishan Barai]

Welcome 

AI Summary

Tariff treatment for imported soybean and sunflower seeds depends on classification and preferential origin documentation.
Import of non GMO soybean and sunflower seeds from Uganda is governed by tariff classification and GST treatment under Chapter 12; MFN rates apply but preferential duty relief may be available if the importer produces a valid Certificate of Origin meeting Rules of Origin (CTH and regional value content criteria). Oilcake residues have separate tariff treatment. Customs duty exemptions such as basic customs duty and social welfare surcharge may depend on presentation of preferential origin documentation. Procedural compliance includes FSSAI and phytosanitary/ quarantine clearances and liaison with DGFT or customs brokers for permits or advance confirmation.