HS 151321 Palm kernel or babassu oil and fractions thereof
Quick Answer: Palm kernel or babassu oil and fractions thereof imported under HS 151321 enters the UK at 12.00%, the EU at 12.80%, and the US at 2.2¢/kg. This classification covers crude or refined palm kernel oil and babassu oil, as well as their liquid or solid fractions. Importers should note that while the US rate is specific and often lower for bulk shipments, the ad valorem rates in the UK and EU can fluctuate with market prices. CustomTariffs aggregates this data, highlighting the importance of verifying the most current rates and any potential preferential trade agreements that might apply for specific origins.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1513210000 | — | — | — |
| 1513211000 | — | — | — |
| 1513211020 | — | — | — |
| 1513211090 | — | — | — |
| 1513213000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1513210000 | — | — | — |
| 1513211000 | — | — | — |
| 1513211020 | — | — | — |
| 1513211090 | — | — | — |
| 1513213000 | 12.80 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1513210000 | 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 151321 cover?
This subheading covers crude, refined, or purified palm kernel oil and babassu oil, as well as their fractions. According to the World Customs Organization's Harmonized System Nomenclature, this heading pertains to vegetable fats and oils and their fractions, whether or not refined, but not chemically modified. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system confirm that this classification is for the oils derived from the kernels of oil palms and the nuts of the babassu palm, including any processed forms that retain their essential character as these specific oils or their fractions.
What falls outside HS 151321?
The following products are excluded from HS 151321: other vegetable oils not derived from palm kernels or babassu nuts, such as palm oil (classified under 1511), coconut oil (classified under 151329), or soybean oil (classified under 1507). Also excluded are chemically modified oils, such as hydrogenated or interesterified versions, which would fall under different headings. Mixtures of these oils with other substances, unless specifically provided for, are also not covered by this subheading.
What are common classification mistakes for HS 151321?
A common error is misclassifying palm oil, which is derived from the fruit pulp of oil palms, under this subheading instead of HS 1511. Another mistake involves confusing crude palm kernel oil with refined or fractionated versions, which are also covered here but might be mistakenly placed in a more general category. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 151321?
The correct procedure for classifying products under HS 151321 involves a thorough examination of the product's origin and processing. Importers and customs brokers must verify that the oil is derived specifically from palm kernels or babassu nuts. Reviewing the product's technical specifications, including its fatty acid profile and physical characteristics, and comparing these against the definitions provided by the WCO HS Nomenclature and relevant national tariff schedules, such as the USITC HTS or EU TARIC, is essential.
How is the duty calculated for products under HS 151321?
A shipment of 10,000 kilograms of crude palm kernel 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 × 0.10 = $1,500.00). This calculation is performed according to the rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 151321?
Several free trade agreements may reduce the applicable duty rate for HS 151321, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free entry for originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free entry for eligible goods from developing countries, such as Indonesia and Malaysia, which are significant producers. For USMCA, a self-certified origin statement is typically required; for GSP, a GSP Form A is often necessary.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 151321 (Palm kernel or babassu oil and fractions thereof)?
Import duty rates for HS 151321 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule, the Most Favored Nation (MFN) duty rate is 3.5% ad valorem. However, preferential rates under trade agreements like the one with Australia might be Free. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates. The EU TARIC system and the UK Trade Tariff also provide detailed duty rate information for this classification.
How is the import duty for HS 151321 calculated, and can you provide an example?
The duty calculation for HS 151321 typically depends on whether the rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit of quantity). For an ad valorem rate, the duty is calculated as: Duty = (Customs Value of Goods × Ad Valorem Rate). For example, if the customs value of a shipment of palm kernel oil is $10,000 and the MFN duty rate is 3.5%, the duty would be $10,000 × 0.035 = $350. Some countries may also apply specific duties, such as cents per kilogram (¢/kg), which would be calculated as: Duty = (Net Weight in kg × Specific Rate per kg).
What are the key classification criteria for HS code 151321?
HS code 151321 covers 'Palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified'. The key criteria are that the oil must be derived from palm kernels or babassu nuts. 'Fractions thereof' means that the oil can be separated into different components based on their melting points or other physical properties. The oils must not have undergone chemical modification, such as esterification or transesterification, which would place them under different HS codes (e.g., Chapter 15, heading 1518 or 1520).
What documentation is typically required for importing goods classified under HS 151321?
Standard import documentation for HS 151321 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations and the specific product, additional documents may be required. This could include a certificate of origin to claim preferential duty rates, a phytosanitary certificate to ensure the goods meet agricultural and health standards, and potentially a laboratory analysis report confirming the oil's composition and purity, especially if it is refined or intended for food-grade applications. Always verify specific requirements with the customs authorities of the destination country.
Which common trade agreements might offer preferential duty rates for HS 151321?
Preferential duty rates for HS 151321 can be accessed through various trade agreements. For instance, if importing into the United States, agreements like the Free Trade Agreement with Australia could offer duty-free entry. For imports into the European Union, agreements with countries such as Vietnam or certain African, Caribbean, and Pacific (ACP) states might provide reduced or zero duty rates under the Generalized Scheme of Preferences (GSP) or Economic Partnership Agreements (EPAs). Similarly, the UK benefits from its own set of trade agreements post-Brexit. Importers must ensure they meet the rules of origin stipulated in these agreements and possess the correct documentation, such as a EUR.1 movement certificate or proof of origin statement.