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12.01 ‑ Soya beans, whether or not broken
Soya beans are very important source of vegetable oil. The soya beans of this heading may be heat‑treated for the purpose of de‑bittering (see General Explanatory Note).
However, the heading excludes roasted soya beans used as a coffee substitute (heading 21.01).Subheading Explanatory Note. Subheading 1201.10
For the purposes of subheading 1201.10, the term "seed" covers only soya beans regarded by the competent national authorities as being for sowing.
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