EU Combined Nomenclature · CN code · HS 2306.60

2306 60 00

2306 60 00: Of palm nuts or kernels

Palm kernel meal

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 2306 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305:
  2. 2306 60 00 Of palm nuts or kernels

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 4
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Handling feeUnion handling fee 2 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 2108/26
    Documents
    • Y126 Goods sold in distance sales

Import requirements 4

  • Import controlImport control of organic products
    Applies to goods from
    all countries except Switzerland, Iceland, Liechtenstein, Norway
    Legal act
    Regulation 2306/21
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    Regulation 1157/24
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0263/22
    Documents
    • Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Export measures 1

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
Export control - Waste All third countries Regulation 1157/24 21 May 2026

TARIC data as of 26 October 2026

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

  • Austria 13% reduced rate
  • Belgium 6% reduced rate
  • Bulgaria 20%
  • Croatia 5% reduced rate
  • Cyprus 19%
  • Czechia 12% reduced rate
  • Denmark 25%
  • Estonia 24%
  • Finland 13.5% reduced rate
  • France 5.5% reduced rate
  • Germany 7% reduced rate
  • Greece 6% reduced rate
  • Hungary 27%
  • Ireland 23%
  • Italy 10% reduced rate
  • Latvia 21%
  • Lithuania 21%
  • Luxembourg 3% reduced rate
  • Malta 0% reduced rate
  • Netherlands 21%
  • Poland 23%
  • Portugal 23%
  • Romania 11% reduced rate
  • Slovakia 19% reduced rate
  • Slovenia 9.5% reduced rate
  • Spain 21%
  • Sweden 25%

TEDB · 26 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. Western Sahara Free
EU–United Kingdom agreement United Kingdom Free
EU–Israel agreement Israel Free
EU–South Korea agreement South Korea Free
EU–Morocco agreement Morocco Free

Footnotes

EU: imports by month · HS 2306.60

last 12 months€192.3m-4.8% · previous 12 months
Average import price€0.16 per kg
Preferential rate0%
Jan 2024: €25.3mFeb 2024: €12mMar 2024: €23.7mApr 2024: €21.1mMay 2024: €5.1mJun 2024: €59.6mJul 2024: €31.9mAug 2024: €27.3mSept 2024: €9.6mOct 2024: €10.7mNov 2024: €26mDec 2024: €28.8mJan 2025: €4.3mFeb 2025: €14.8mMar 2025: €19.3mApr 2025: €9.9mMay 2025: €19.7mJun 2025: €14.6mJul 2025: €36mAug 2025: €8.1mSept 2025: €13.3mOct 2025: €22.6mNov 2025: €24.2mDec 2025: €12.3mJan 2026: €11.6mFeb 2026: €15.9mMar 2026: €17.6mApr 2026: €13mMay 2026: €17.6mJun 2026: €16.8mJul 2026: €22.3mAug 2026: €5.3m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Indonesia €167.1m 86.9% -4.8%
Côte d’Ivoire €12.1m 6.3% +28.7%
Malaysia €8.3m 4.3% -25.9%
Nigeria €3.1m 1.6% -10.9%
United Kingdom €1.1m 0.5% -35.8%
Sierra Leone €311k 0.2% -33.6%
Tunisia €283k 0.1% +96.2%
Colombia €95k 0% +134%

Same subheading in other tariffs

2306.60 Of palm nuts or kernels

Legal notes

Subheading note
Additional notes

Chapter notes: Chapter 23 →

EU deforestation regulation (EUDR)

Products of these commodities may only be placed on the EU market or exported if they are deforestation-free, legally produced and covered by a due diligence statement.

  • Oil palm applies from 30 December 2026

Oilcake and other solid residues of palm nuts or kernels, whether or not ground or in the form of pellets, resulting from the extraction of palm nut or kernel fats or oils

Regulation (EU) 2023/1115, Annex I (consolidated text)

CN Explanatory Notes

The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.

General notes to the chapter

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

Additional note 3

The potential alcoholic strength by mass is to be calculated by multiplying the mass of the sugars (calculated in kilograms of invert sugar) contained in 100 kg of the product in question by a factor of 0,47.

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

YearDescriptionThird-country dutySupplementary unit
2026 Of palm nuts or kernels Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Of palm nuts or kernels Free —

In the EU Combined Nomenclature, 2306 60 00 is one of 1 line under subheading 2306.60, of palm nuts or kernels.

The third-country duty is free, and quantities are declared in —.

Goods from 5 countries can enter the EU at a preferential rate instead of the standard Free; 5 of them pay no duty at all, for example under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. or the EU–United Kingdom agreement.

In the 12 months to August 2026, the EU imported palm kernel meal (HS 2306.60) worth €192.3m (down 5% on the year before), at an average of €0.16 per kg; Indonesia supplied 87%, followed by Côte d’Ivoire.

For the same subheading, the UK duty is free, the Türkiye duty is free, the Canada duty is free, the Mexico duty is 15%, the Brazil duty is 5.4%, the Argentina duty is 5.4%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.

EU member states imported goods of subheading 2306.60 worth US$317m in 2024; the largest supplier from outside the EU was Indonesia.

Questions and answers

What is the EU import duty for CN code 2306 60 00?

The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 2306 60 00?

5 countries have a preferential rate on this line, 5 of them at 0%, under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part., the EU–United Kingdom agreement and the EU–Israel agreement and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.

Where does the EU import these goods from?

For subheading 2306.60 as a whole, the largest supplier from outside the EU in 2024 was Indonesia (US$219m), followed by Malaysia.

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