HS Code 1207.30 : Castor oil seeds
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for castor oil seeds is 1207.30. Under the 2026 Costa Rica (Aduanas), the representative MFN general duty rate is 0% [Dirección General de Aduanas (DGA)].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Subheading .30
.30
Castor oil seeds
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Costa Rica (Dirección General de Aduanas Costa Rica Tariff 2026)
1207.30
MODULE 5: COSTA RICA IMPORT DUTY & 13% IVA BREAKDOWN
Import VAT / Tax Rate
13% IVA
Local Tax Rate
Notice: Costa Rica customs entry, tariff classification, MFN duty rates, and 13% IVA are governed by Dirección General de Aduanas (DGA). Always verify declarable lines with Dirección General de Aduanas (DGA) prior to import.
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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: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
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 |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
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 Castor oil seeds
MODULE 11: Dirección General de Aduanas Costa Rica Advance Ruling System
Legally binding advance tariff rulings issued by Dirección General de Aduanas Costa Rica for HS 1207.30.
Query official Customs portal:
Search Official Customs Portal for 1207.30 →Costa Rica Declarable Tariff Schedule (1207.30)
National line-level (8/10-digit) detail for Costa Rica (Aduanas): coverage in progress.
Universal 6-digit WCO backbone applied rate: 0%. Confirm the full national commodity code at the official source (Dirección General de Aduanas (DGA)).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 1207.10 | Subheading under Heading 1207 | Compare Subheading 1207.10 → |
| 1207.21 | Subheading under Heading 1207 | Compare Subheading 1207.21 → |
| 1207.29 | Subheading under Heading 1207 | Compare Subheading 1207.29 → |
| 1207.40 | Subheading under Heading 1207 | Compare Subheading 1207.40 → |
| 1207.50 | Subheading under Heading 1207 | Compare Subheading 1207.50 → |
| 1207.60 | Subheading under Heading 1207 | Compare Subheading 1207.60 → |
| 1207.70 | Subheading under Heading 1207 | Compare Subheading 1207.70 → |
| 1207.91 | Subheading under Heading 1207 | Compare Subheading 1207.91 → |
Official Primary Sources & Authority References
USITC HTS Chapter 12 Tariff Schedule (2026) ↗
Official U.S. 10-digit tariff lines and general duty rates for Castor oil seeds.
CBP CROSS Ruling Database (1207.30) ↗
Binding customs classification precedents for Heading 1207.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Castor oil seeds?
Under WCO Harmonized System 2022 and United States (USITC HTS), Castor oil seeds is classified under HS 1207.30 (Heading 1207, Chapter 12). The representative CR MFN general duty rate is 0%.
How is HS 1207.30 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 1207.30 specifically isolates Castor oil seeds. 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 1207.30?
Related subheadings under Heading 1207 include 1207.10, 1207.21, 1207.29, 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 Castor oil seeds?
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 1207.30 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 Castor oil seeds?
Commercial shipments of Castor oil seeds 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 1207.30?
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 1207.30?
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 1207.30 in Costa Rica?
Commercial imports of Castor oil seeds under HS 1207.30 into Costa Rica are subject to 13% IVA, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Costa Rica?
The customs de minimis threshold for import shipments into Costa Rica is US$50. Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Costa Rica?
Customs declarations, import duty assessments, and Costa Rica DGA Advance Ruling System for HS 1207.30 are administered by Dirección General de Aduanas (DGA).
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