Oil seeds; linseed, whether or not broken (heading 1204): importing markets
HS 1204 is the customs heading for linseed, whether or not broken. In 2024, China was the largest importer by declared value at about USD 336 million,…
Published on 31 October 2026Updated on 31 October 2026

HS 1204 is the customs heading for linseed, whether or not broken. In 2024, China was the largest importer by declared value at about USD 336 million, followed by Belgium at USD 260 million and Germany at USD 114 million. For a company exporting from Spain, most of the top markets are in the EU single market.
Source: UN ComtradeData for 2024Verified on 31 October 2026
Fact sheet
- Code
- 1204
- Chapter
- 12 · Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit, industrial or medicinal plants; straw and fodder
- Subheadings
- 1
Main importing markets
USD · 2024| Country | Imports (USD) |
|---|---|
| China | 335,540,957 |
| Belgium | 260,443,020 |
| Germany | 113,851,582 |
| United States | 86,761,507 |
| Poland | 81,931,090 |
| France | 58,064,643 |
| Netherlands | 51,934,416 |
| Italy | 33,274,599 |
| United Kingdom | 25,194,580 |
| Latvia | 24,667,017 |
| Austria | 19,098,141 |
| Lithuania | 18,833,648 |
| Czechia | 12,454,968 |
| Türkiye | 11,801,881 |
| Spain | 10,249,182 |
Imports declared by each country from the world. Countries report with a delay: the period is the latest with consolidated data.
Source: UN ComtradeData for 2024Verified on 31 October 2026
What to know before exporting linseed from Spain
HS 1204 is the heading for linseed, whether or not broken. It has a single subheading, so classification inside the heading is simple. The difficulty is elsewhere: linseed for sowing, for oil extraction or for food use can be handled differently by customs and by plant health rules, so confirm the intended use with your buyer before you declare the goods.
The import figures show two different kinds of destination. China is the largest importer by value in 2024 and sits outside the EU. Belgium, Germany, Poland, France, the Netherlands and Italy are all EU members. For a company exporting from Spain, shipments to those countries move within the single market, with no customs duty between member states.
Shipments to China, the United States, the United Kingdom or Türkiye are exports to third countries. The duty, the import documents and any phytosanitary requirements depend on the destination and on the agreements in force. You can check them for each market in Access2Markets, the European Commission tool for exporters from the EU.
Plant products usually need phytosanitary controls when they leave the EU for a third country. Whether a phytosanitary certificate is required depends on the importing country and on the use of the seed. The importer or the plant health authority of the destination can tell you which one applies, and in Spain the export certificate is processed through the competent plant health services.
Importer figures are declarations by each country and arrive with a delay, so 2024 is the latest consolidated year in the table. Treat the ranking as a guide to where demand is concentrated, and compare it with at least one earlier year before you commit resources to a market.
Source: UN ComtradeData for 2024Verified on 31 October 2026
Frequently asked questions about exporting HS 1204
Which countries import the most linseed under HS 1204?
By declared import value in 2024, the largest importers were China (USD 335.5 million), Belgium (USD 260.4 million), Germany (USD 113.9 million), the United States (USD 86.8 million) and Poland (USD 81.9 million). The figures come from UN Comtrade and reflect what each country declared as imports from the world.
How many subheadings does HS 1204 have?
HS 1204 has one subheading at the international level, so the six-digit classification is not ambiguous. Importing countries may add their own national lines with more digits, which is why you should check the full tariff code of the destination before issuing the invoice.
Do I pay customs duty when selling linseed from Spain to Germany or Belgium?
No customs duty applies to goods moving between EU member states, because Spain, Germany and Belgium are in the single market and the customs union. Normal tax and statistical obligations still apply, including VAT rules for intra-EU supplies and Intrastat reporting where you are above the threshold.
How do I find the import duty for linseed in a country outside the EU?
The duty depends on the destination, the full national tariff code and any trade agreement between the EU and that country. Enter the product code and the destination in Access2Markets, which shows duties, taxes, product rules and import requirements for exporters from the EU.
Do I need a phytosanitary certificate to export linseed?
It depends on the destination country and on the use of the seed. Many third countries require one for plant products, while trade within the EU follows its own plant health rules. Ask your importer which documents their authorities require, and check the requirement in Access2Markets.
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