HS 151311 Coconut (copra) oil and its fractions
Quick Answer: Coconut (copra) oil and its fractions imported under HS 151311 enters the US at 4.4¢/kg, the EU at 12.80%, and the UK at 12.00%. This HS code specifically covers crude coconut oil, also known as copra oil, derived from dried coconut kernels, and any fractions of this oil that have undergone specific physical or chemical processing. Importers should be aware that while the US rate is specific and based on weight, the EU and UK utilize ad valorem rates, calculated as a percentage of the goods' value. CustomTariffs aggregates this data, highlighting the importance of verifying the correct rate based on origin and destination.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1513110000 | — | — | — |
| 1513111000 | — | — | — |
| 1513111020 | — | — | — |
| 1513111090 | — | — | — |
| 1513119100 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1513110000 | — | — | — |
| 1513111000 | — | — | — |
| 1513111020 | — | — | — |
| 1513111090 | — | — | — |
| 1513119100 | 12.80 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1513110000 | 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?
What products does HS 151311 cover?
This subheading covers crude coconut (copra) oil and its fractions, as defined by the World Customs Organization's Harmonized System Nomenclature. Specifically, it pertains to virgin coconut oil extracted directly from fresh or dried coconut kernels without chemical treatment, and also includes crude oil obtained from copra (dried coconut kernels) that has undergone initial processing. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system align with this definition, focusing on the unrefined state of the oil.
What falls outside HS 151311?
The following products are excluded from HS 151311: refined, purified, or chemically modified coconut oil, which are classified under different subheadings within Chapter 15. Also excluded are coconut oil that has been blended with other oils, or products containing coconut oil as a minor ingredient, such as certain soaps or cosmetics. For example, refined coconut oil for culinary use would typically fall under HS 151319, and coconut milk would be classified elsewhere, often in Chapter 20.
What are common classification mistakes for HS 151311?
A common error is misclassifying refined or processed coconut oil under this subheading. According to General Rule of Interpretation (GRI) 3(b), mixtures are often classified by the component that gives them their essential character. Importers may incorrectly classify blended oils or products with a high percentage of refined coconut oil as crude oil. It is crucial to verify the processing level and composition against the specific definitions provided in the tariff schedule.
How should importers classify products under HS 151311?
The correct procedure for classifying products under HS 151311 involves a thorough examination of the product's physical and chemical characteristics. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC database, to confirm the precise definition. Key factors include whether the oil is crude, its origin from coconut (copra), and if any refining or chemical modification has occurred, ensuring adherence to the WCO HS nomenclature.
How is the duty calculated for products under HS 151311?
A shipment of 10,000 kilograms of crude coconut oil, 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 ($15,000 USD × 10% = $1,500.00). This rate is published in the USITC Harmonized Tariff Schedule for HS 151311.
Which trade agreements reduce duties for HS 151311?
Several free trade agreements may reduce the applicable duty rate for HS 151311, including the ASEAN-China Free Trade Area (ACFTA) which can offer rates as low as 0% for originating goods from member countries like the Philippines. The Generalized System of Preferences (GSP) also allows for reduced or duty-free entry for eligible products from designated developing countries. To claim these preferences, importers typically require a Certificate of Origin (e.g., Form A for GSP) or a self-certified origin declaration, depending on the specific agreement and importing country's requirements.
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FAQ
What are the import duty rates for HS code 151311 (Coconut (copra) oil and its fractions) into the United States?
The standard Most Favored Nation (MFN) duty rate for HS code 151311 into the United States is 12.00% ad valorem. However, preferential rates may apply under trade agreements. For example, imports from countries with a Free Trade Agreement (FTA) with the U.S. might be eligible for duty-free entry, provided they meet the rules of origin. Always verify the specific origin of the goods and consult the Harmonized Tariff Schedule of the United States (HTSUS) published by the USITC for the most current and precise rates.
How is the duty calculated for HS code 151311 if the import value is $10,000 and the quantity is 5,000 kg?
For HS code 151311, the U.S. duty calculation can be based on either an ad valorem rate or a specific rate, whichever is higher. The standard MFN rate is 12.00% ad valorem. If there were a specific duty rate, for example, 4.4¢/kg, the calculation would be as follows: Ad Valorem Duty = $10,000 * 12.00% = $1,200. Specific Duty = 5,000 kg * $0.044/kg = $220. In this scenario, the importer would pay the higher amount, which is $1,200. Always check the HTSUS for the applicable duty basis (ad valorem, specific, or compound) and the precise rate.
What documentation is typically required for importing coconut (copra) oil under HS code 151311 into the EU?
When importing coconut (copra) oil (HS 151311) into the European Union, common documentation includes a commercial invoice, a packing list, a bill of lading or air waybill, and a certificate of origin. Depending on the origin and specific import conditions, additional documents like a phytosanitary certificate might be required to ensure compliance with EU health and safety regulations. Importers should consult the EU's TARIC database for specific import requirements and duty rates applicable to the country of origin.
Are there specific classification criteria that distinguish coconut oil (HS 151311) from other vegetable oils?
Yes, HS code 151311 specifically covers 'Coconut (copra) oil and its fractions, whether or not refined, but not chemically modified.' The key criterion is the source: the oil must be derived from the kernel of the coconut (Cocos nucifera). The World Customs Organization (WCO) Harmonized System Explanatory Notes provide detailed guidance. For classification, the oil's chemical composition, physical properties (like melting point), and processing methods (e.g., refined vs. unrefined, but not chemically modified) are considered to ensure it aligns with the definition of coconut oil and its fractions, distinguishing it from oils like palm kernel oil (HS 151321) or palm oil (HS 1511).
Which common trade agreements might offer preferential duty rates for HS code 151311 imports into the UK?
The United Kingdom offers preferential duty rates for goods imported under HS code 151311 from countries with which it has a Free Trade Agreement (FTA) or other preferential trade arrangements. For instance, imports from Commonwealth countries or nations with specific trade pacts may benefit from reduced or zero duties, provided the goods meet the relevant Rules of Origin. Importers should consult the UK Trade Tariff and the specific trade agreement documentation to determine eligibility and confirm the applicable preferential duty rates and any associated requirements.