What HS code do freeze-dried lotus seeds ship under?
Plain freeze-dried lotus seeds ship under HS 1212.99 (EU CN 1212 99 95), the code on the Vietnam export declaration. Seasoned, roasted or coated kernels are prepared foods and ship under 2008.19. In the US, line 1212.99.92 carries a free general rate of duty, while seasoned kernels under 2008.19.90 pay 17.9%. Lotus seed powder stays in heading 12.12, which covers these seeds “whether or not ground”.
A container clears on the first pass when the invoice, the packing list, the certificate of origin and the COA all describe the goods the same way, under the same code. This guide sets out the code by form, the invoice wording that supports it, the duty in each market, the file that travels with every FruitBuys shipment and the panels to complete before the container is stuffed.
Which code applies to which form?
Start from the form you are buying. The six-digit code is shared worldwide; the importing country applies its own eight- to twelve-digit line at entry.
| Form | HS / EU CN | US HTS | Why |
|---|---|---|---|
| Whole kernels, halves, pieces: steam-blanched, freeze-dried, unseasoned | 1212.99 / CN 1212 99 95 | 1212.99.92 | Vegetable products of heading 12.12 used for human consumption, fresh or dried |
| Lotus seed powder, 100% lotus seed | 1212.99 (heading 12.12 covers the seeds “whether or not ground”) | National line in 1212.99, applied at entry | Milling does not move the seed out of its heading |
| Seasoned, roasted, honey-glazed or chocolate-coated kernels | 2008.19 | 2008.19.90 | Prepared or preserved seeds, with other ingredients or roasting |
| Makhana (fox nut), for comparison | Its own product and code | Its own line | A different plant; see lotus seeds vs makhana |
Lotus seed powder is not a flour of heading 11.06, which covers flours of dried pulses, of roots and tubers and of fruit. One subheading for kernels and powder keeps both SKUs on the same documents; the powder specification is on the freeze-dried lotus seed powder page.
What should the invoice say?
Exactly what the spec and the COA say. The FruitBuys invoice describes plain kernels as:
Lotus seeds (Nelumbo nucifera), shelled, cored, steam-blanched and freeze-dried, unseasoned.
Each part of that line does a job. The species rules out makhana. “Shelled, cored” says it is the kernel. “Steam-blanched and freeze-dried, unseasoned” says nothing was added, which keeps the goods in 12.12 rather than in the prepared-food heading. Seasoned kernels carry their recipe in the description and declare 2008.19 from the start, so the duty is costed before the first order, not discovered at the border.
The same description runs through the packing list, the certificate of origin and the COA. A broker who reads one consistent line on four documents files the entry without queries.
What do past rulings say, and when do you need your own?
Rulings apply to the goods described in them, so read them as context, not as your code. In 2008, US Customs ruled on dried natural lotus seeds from China in ruling NY N025538, under the seed lines of the tariff as it then stood. In 2026, a UK advance tariff ruling placed roasted, seasoned makhana under 2008 19, which is the same logic that sends seasoned lotus seed kernels to 2008.19.
For a programme of several containers a year, a binding ruling on your own goods settles the line before the first entry: a Binding Tariff Information decision in the EU, an advance tariff ruling in the UK, a CBP ruling in the US. FruitBuys supplies the product description, process flow and specification your broker needs to request one.
What duty do lotus seeds pay in each market?
The US rates are fixed in the tariff schedule. For the EU, UK and UAE, the certificate of origin is what claims the preference, and your broker applies the national line at entry.
| Market | Plain kernels and powder | Seasoned kernels | Preference and document |
|---|---|---|---|
| United States | HTS 1212.99.92: Free | HTS 2008.19.90: 17.9% | No preference programme; add any additional US tariffs in force on the entry date |
| European Union | CN 1212 99 95: rate for the declared line on TARIC | CN 2008 19: rate for the declared line on TARIC | EU–Vietnam trade agreement (EVFTA) with C/O Form EUR.1 |
| United Kingdom | UK tariff line for 1212 99 | UK tariff line for 2008 19 | UK–Vietnam trade agreement (UKVFTA) with C/O Form EUR.1 |
| United Arab Emirates | UAE tariff line for 1212 99 | UAE tariff line for 2008 19 | Vietnam–UAE CEPA (in force 3 February 2026) with C/O Form CEPA |
The US rates are in the US Harmonized Tariff Schedule; EU rates for the declared line are on the EU TARIC database. Your broker applies the national 8- to 12-digit line at entry, and the final rate follows the line declared.
The US gap between free and 17.9% is a buying decision, not a classification choice. Each product takes its own code. If your brand has a seasoning line in the US, compare two landed costs: plain kernels under 1212.99.92, seasoned in your own plant, against finished seasoned kernels under 2008.19.90, made to your recipe as ODM. FruitBuys quotes both, so the choice rests on your numbers.
Which documents travel with every shipment?
The same file, on every lot, so your broker never has to chase paper:
- Commercial invoice, with the description above and the declared code.
- Packing list, by carton and net weight per format.
- Bill of lading.
- Certificate of origin: Form EUR.1 for the EU and the UK, Form CEPA for the UAE.
- Phytosanitary certificate, included with every shipment as part of FruitBuys’ standard export dossier.
- Lot COA from an independent ISO/IEC 17025 accredited laboratory: moisture, water activity, total plate count, yeasts and moulds, E. coli and Salmonella.
Heading 12.12 covers these seeds “fresh, chilled, frozen or dried”, so the code a port system reads is shared with fresh plant products. With the phytosanitary certificate already in the file, your broker does not have to explain that freeze-dried kernels are a processed food. One document, one fewer reason for a hold.
The supplying partner facility holds HACCP, ISO 22000, US FDA Facility Registration and BRC (qualified processing facility); copies and registration details sit in the technical file shared before contract. Halal certification is available on request. For the US, your broker files prior notice with FDA before the container arrives.
Are lotus seeds under increased EU border checks?
No. The EU’s list of foods under increased checks at the border, Implementing Regulation (EU) 2019/1793, is revised about every six months. Lotus seeds do not appear on it for any country in the annexes as amended in 2026, so a lotus seed container from Vietnam goes through routine official controls, with no mandatory sampling quota attached to the product.
The list changes, so it is checked again before every first shipment to a new EU destination.
Which panels should you run before clearance?
The ones your market and your retailer will ask about, completed before the container is stuffed so the results travel with the lot.
| Panel | Why it matters for lotus seeds | When to add it |
|---|---|---|
| Aflatoxin B1 and total | Seeds and nuts are a mycotoxin category for EU and retail QA | EU destinations; nut and seed snack retailers |
| Heavy metals (Pb, Cd, As, Hg) | Lotus seeds take up minerals from pond soil | Retailers with limits on aquatic crops; per-shipment programmes |
| Multi-residue pesticide screen | EU limits apply to every plant product | EU destinations; retailers with their own residue limits |
| Sulfite result below 10 mg/kg | White dried seeds from Asia are a known sulfite category | US labels; any “no sulfites” or clean-label statement |
The standard lot COA covers release indicators: moisture ≤5%, Aw ≤0.30 and microbiology. Lotus seeds take up minerals from pond soil, so control starts at source in Dong Thap growing areas. For FCL orders or project requirements, FruitBuys arranges heavy-metal (Pb, Cd, As, Hg), aflatoxin and pesticide-residue testing before stuffing at an independent ISO/IEC 17025 accredited laboratory. These panels are either paid by the buyer or shared according to volume.
Read every dried result on a fresh basis. Residue and contaminant limits for plant products are generally set on the fresh product, and the rules allow for the concentration drying causes. Fresh lotus seed kernels are about 77% water and the finished kernel about 4%, so the processing factor is (100 − 4) ÷ (100 − 77) = 4.17: divide the dried result by 4.17 before comparing it with a fresh-weight limit. A buyer who skips that step can reject a compliant lot. The full specification and arrival checks are in what a freeze-dried lotus seed COA should prove.
Contact FruitBuys before you book the first container
Tell us the destination, the form and the code your broker intends to declare. You get a document set built around that code, the description your broker needs for a binding ruling if you want one, and the panels your market requires scheduled before stuffing. The product itself is on the freeze-dried lotus seeds product page.
FAQ
What is the HS code for dried lotus seeds?
Plain, unseasoned lotus seeds ship under 1212.99 (EU CN 1212 99 95). In the US, line 1212.99.92 carries a free general rate of duty.
What is the HS code for seasoned or roasted lotus seeds?
2008.19, prepared or preserved seeds. In the US, line 2008.19.90 carries 17.9%.
What is the HS code for lotus seed powder?
1212.99. Heading 12.12 covers these seeds whether or not ground, so powder stays in the same subheading as the kernels.
Does steam blanching change the code?
No. Plain freeze-dried kernels are declared under 1212.99 at export; the invoice describes them as steam-blanched, freeze-dried and unseasoned. Seasoning, roasting or coating moves them to 2008.19.
What is the HS code for makhana?
Makhana is a different plant, Euryale ferox, with its own line; roasted, seasoned makhana is classified under 2008.19. See lotus seeds vs makhana.
Which certificate of origin do I need for the UAE?
Form CEPA, under the Vietnam–UAE Comprehensive Economic Partnership Agreement in force since 3 February 2026. FruitBuys issues it with every UAE shipment.
Are lotus seeds on the EU list of foods under increased border checks?
No. They do not appear on the Regulation (EU) 2019/1793 list for any country; the list is checked again before each first shipment to a new destination.
