HS 120710 Palm nuts and kernels

Quick Answer: Palm nuts and kernels imported under HS 120710 enter the UK at 0.00%, the US duty-free, and the EU with no specific ad valorem rate listed. This classification specifically covers palm nuts and kernels, which are the raw materials derived from the oil palm fruit. These are distinct from the processed palm oil itself, which falls under a different HS code. Importers should be aware that while duty rates may be favorable in key markets, specific import regulations or phytosanitary requirements may still apply. CustomTariffs aggregates this information for trade facilitation.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1207100000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1207100000 — — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1207100000 Free — ["kg"]

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How Has Trade Volume Developed?

How to Classify This HS Code?

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What products does HS 120710 cover?

This subheading covers palm nuts and kernels, as defined by the World Customs Organization's Harmonized System Nomenclature. Specifically, it includes the nuts and kernels derived from the oil palm (Elaeis guineensis) and the American oil palm (Elaeis oleifera). These are the raw, unprocessed fruits or parts thereof, intended for the extraction of palm oil or palm kernel oil, and are distinct from the oils themselves or products derived from them. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope.

What falls outside HS 120710?

The following products are excluded from HS 120710: palm oil, palm kernel oil, and any processed derivatives of palm nuts and kernels, such as palm kernel cake or meal. Also excluded are whole palm fruits that have undergone significant processing beyond initial separation of nuts and kernels, or any products where the palm nut or kernel is merely an ingredient in a composite good. For instance, confectionery containing palm kernel pieces would be classified elsewhere based on its primary characteristic.

What are common classification mistakes for HS 120710?

A common error is misclassifying palm oil or palm kernel oil under this subheading. These oils, whether crude or refined, are classified under HS Chapter 15 (Animal or Vegetable Fats and Oils). Another mistake involves classifying products that are not solely palm nuts or kernels, such as mixed nuts or shelled kernels that have undergone further processing like roasting or grinding, which would necessitate re-evaluation under General Rule of Interpretation (GRI) 1 and potentially other headings.

How should importers classify products under HS 120710?

The correct procedure for classifying palm nuts and kernels under HS 120710 involves verifying that the imported goods are indeed the raw nuts or kernels of oil palms. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for Heading 1207. Confirmation of the product's origin and its state of processing is crucial for accurate classification.

How is the duty calculated for products under HS 120710?

A shipment of 10 metric tons of palm kernels, declared at a customs value of $15,000 USD, would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is: 10% × $15,000 USD = $1,500.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) for subheading 1207.10.0000.

Which trade agreements reduce duties for HS 120710?

Several free trade agreements may reduce the applicable duty rate for HS 120710, including the African Continental Free Trade Area (AfCFTA) which can lead to duty-free entry for qualifying goods originating from member states. For instance, palm kernels from Ghana or Côte d'Ivoire may benefit from preferential rates or duty-free status under specific agreements, requiring a Certificate of Origin. The EU-ECOWAS Economic Partnership Agreement also offers potential duty reductions for qualifying palm products originating from West African nations, necessitating an EUR.1 movement certificate.

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Which HS Codes Are Related?

HS 120770 HS 120721 HS 120740 HS 230660 HS 120730 HS 120750

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the standard import duty rates for HS code 120710 (Palm nuts and kernels)?

The Most Favored Nation (MFN) duty rate for HS code 120710, covering palm nuts and kernels, is typically 0.00% ad valorem in the United States, as per the USITC Harmonized Tariff Schedule. For the European Union, under the TARIC system, the rate is also 0.00%. The UK Trade Tariff also lists a 0.00% duty rate. Always verify the specific rate applicable to your country of import and current trade agreements.

How is the duty calculated for HS code 120710 if there were a duty rate applied?

While the current duty rate for HS 120710 is often 0.00%, if a duty were applied, it would typically be calculated as an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of weight or volume), or a combination. For example, if a hypothetical duty rate of 3.5% ad valorem was applied to a shipment of palm nuts and kernels valued at $10,000, the duty would be $10,000 * 0.035 = $350. Importers and brokers must ensure accurate valuation and correct application of the rate.

What are the key classification criteria for HS code 120710?

HS code 120710 specifically covers 'Palm nuts and kernels'. This means the classification applies to the nuts and kernels derived from the oil palm (Elaeis guineensis). It does not include other palm products like palm oil, palm kernel oil, or palm fruit. The goods must be in their raw or unprocessed state, or minimally processed such as shelled or unshelled nuts and their kernels.

What documentation is typically required for importing palm nuts and kernels under HS code 120710?

Standard import documentation for HS 120710 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and origin, additional documents may be required, such as a certificate of origin to claim preferential duty rates under trade agreements, or phytosanitary certificates to ensure the goods meet plant health regulations. Importers should consult the specific requirements of their customs authority.

Do common trade agreements, like USMCA or EU trade deals, affect the duty rates for HS code 120710?

Trade agreements can offer preferential duty rates, often resulting in duty-free entry. For example, if palm nuts and kernels are sourced from a country with a Free Trade Agreement (FTA) with the importing country (e.g., certain FTAs the EU has with African, Caribbean, and Pacific countries, or specific provisions within other bilateral agreements), a 0.00% duty rate might be applicable via preferential treatment, even if the MFN rate is slightly higher. However, for HS 120710, the MFN rate is already 0.00% in major markets like the US, EU, and UK, making preferential rates less impactful for duty reduction but still important for compliance and origin verification.