Subheading · Chapter 12 · Heading 1207
1207.10: Palm nuts and kernels
1207.10 is a six-digit subheading of heading 1207, other oil seeds and oleaginous fruits, whether or not broken, chapter 12.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1207 10 00 00 Palm nuts and kernels Free
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
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
Import requirements 3
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control of organic products
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- S.I. 2019/693
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Chile, Malaysia | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Ghana | £100k | 75.5% | -59.6% |
 Guinea | £22k | 16.6% | — |
 Côte d’Ivoire | £10k | 7.7% | — |
 Nigeria | £225 | 0.2% | -85.4% |
 France | £0 | 0% | -100% |
 Ireland | £0 | 0% | -100% |
 Sierra Leone | £0 | 0% | -100% |
 Türkiye | £0 | 0% | -100% |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line Türkiye 4% Third-country duty 1 tariff line 
USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line 
Brazil Free – 7.2% Third-country duty 2 tariff lines · average 3.6% 
Argentina Free – 7.2% Third-country duty 2 tariff lines · average 3.6% 
Peru Free Third-country duty 2 tariff lines 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 2 tariff lines 
Switzerland Free Third-country duty 8 tariff lines · 7× specific or compound duty 
Norway Free Third-country duty 2 tariff lines · 1× specific or compound duty 
North Macedonia Free Third-country duty 1 tariff line Nigeria 5% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$28kUS$28k+US$732k+US$3m+> US$8m
Exports: 82
- Thailand: US$18m
- Honduras: US$8m
- Costa Rica: US$8m
- Indonesia: US$6m
- Cambodia: US$6m
- Panama: US$5m
- Nicaragua: US$4m
- Papua New Guinea: US$3m
- Spain: US$3m
- Colombia: US$2m
- Nigeria: US$2m
- Malaysia: US$2m
- Slovakia: US$2m
- Singapore: US$1m
- Greece: US$1m
- Myanmar (Burma): US$1m
- India: US$979k
- United States: US$836k
- Ireland: US$788k
- Philippines: US$732k
- Ecuador: US$662k
- Portugal: US$529k
- Benin: US$515k
- Ghana: US$502k
- Liberia: US$454k
- Canada: US$355k
- Vietnam: US$237k
- France: US$175k
- Netherlands: US$172k
- China: US$126k
- Côte d’Ivoire: US$119k
- Bulgaria: US$103k
- Italy: US$83k
- Belgium: US$82k
- Australia: US$79k
- Jordan: US$67k
- Brazil: US$56k
- Guatemala: US$55k
- Egypt: US$45k
- Guinea: US$28k
- Seychelles: US$23k
- Chile: US$18k
- Israel: US$17k
- Cameroon: US$15k
- Germany: US$14k
- Saudi Arabia: US$14k
- Madagascar: US$14k
- South Africa: US$13k
- Türkiye: US$11k
- Japan: US$10k
- Tunisia: US$9k
- Morocco: US$8k
- United Arab Emirates: US$8k
- Niger: US$7k
- Hungary: US$6k
- Poland: US$5k
- Tanzania: US$5k
- Togo: US$5k
- Lebanon: US$5k
- Sierra Leone: US$4k
Trade value (US$) no reported trade < US$11kUS$11k+US$454k+US$1m+> US$6m
Imports: 114
- Malaysia: US$26m
- Costa Rica: US$9m
- Guatemala: US$9m
- India: US$6m
- Thailand: US$4m
- France: US$2m
- Portugal: US$2m
- Czechia: US$2m
- Brazil: US$2m
- Colombia: US$2m
- Peru: US$1m
- Singapore: US$1m
- Philippines: US$1m
- Slovakia: US$1m
- United Kingdom: US$1m
- Nigeria: US$1m
- Honduras: US$1m
- United States: US$882k
- Germany: US$848k
- Ecuador: US$777k
- Indonesia: US$765k
- China: US$666k
- Spain: US$639k
- Mexico: US$610k
- Venezuela: US$589k
- South Korea: US$476k
- Nicaragua: US$471k
- Côte d’Ivoire: US$454k
- Belgium: US$365k
- Gabon: US$326k
- Congo - Kinshasa: US$269k
- Poland: US$212k
- Italy: US$195k
- Greece: US$147k
- Japan: US$109k
- Panama: US$100k
- Cameroon: US$87k
- Luxembourg: US$83k
- Dominican Republic: US$74k
- Canada: US$62k
- Bulgaria: US$58k
- Cambodia: US$55k
- Congo - Brazzaville: US$51k
- Ghana: US$39k
- Switzerland: US$34k
- Bosnia & Herzegovina: US$34k
- United Arab Emirates: US$30k
- Hong Kong SAR China: US$29k
- Saudi Arabia: US$23k
- Netherlands: US$23k
- Egypt: US$20k
- Uganda: US$20k
- Burkina Faso: US$18k
- Finland: US$18k
- Yemen: US$13k
- Ireland: US$11k
- Togo: US$10k
- Ukraine: US$9k
- Vietnam: US$9k
- Maldives: US$9k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Thailand | US$18m | 22.8% |
| 2 |  Honduras | US$8m | 9.8% |
| 3 |  Costa Rica | US$8m | 9.4% |
| 4 |  Indonesia | US$6m | 7.2% |
| 5 |  Cambodia | US$6m | 6.9% |
| 6 |  Panama | US$5m | 6.1% |
| 7 |  Nicaragua | US$4m | 5.3% |
| 8 |  Papua New Guinea | US$3m | 3.7% |
| 9 |  Spain | US$3m | 3.2% |
| 10 |  Colombia | US$2m | 3% |
Import duty on this product around the world 161
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 5%median duty
- 44number of duty-free countries (MFN)
- 40%highest: Venezuela, Bahamas, India
161
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 2.5% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 5% | 2023 | |
 Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 0% | 2021 · HS 2017 | |
| Argentina | 4% | 0% – 8% | 2023 · HS 2017 |
 Armenia | 5% | 2023 | |
 Aruba | 6% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 0% | 2023 · HS 2017 | |
 Bahamas | 35% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 0% | 2023 · HS 2017 | |
 Barbados | 2.5% | 0% – 5% | 2022 · HS 2017 |
 Belarus | 5% | 2021 · HS 2017 | |
 Belize | 2.5% | 0% – 5% | 2023 |
 Benin | 5% | 2023 | |
 Bermuda | 5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 5% – 15% | 2023 · HS 2017 |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 7.4% | 2023 | |
| Brazil | 4% | 0% – 8% | 2023 · HS 2017 |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 5% | 2023 | |
 Burundi | 10% | 2023 | |
| Cambodia | 10% | 0% – 15% | 2023 · HS 2017 |
 Cameroon | 10% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 0% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
 China | 5% | 0% – 10% | 2023 |
| Colombia | 10% | 5% – 15% | 2023 · HS 2017 |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
| Costa Rica | 0% | 2023 | |
| Côte d’Ivoire | 5% | 2023 · HS 2017 | |
 Cuba | 5% | 2023 · HS 2017 | |
 Dominica | 0% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 10% | 0% – 20% | 2023 · HS 2017 |
 Egypt | 2% | 2019 · HS 2017 | |
 El Salvador | 2.5% | 0% – 5% | 2022 |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 7.4% | 2023 | |
 Ethiopia | 5% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 8% | 2023 | |
 Gabon | 10% | 2023 | |
 Gambia | 5% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
| Ghana | 5% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 2.5% | 0% – 5% | 2023 · HS 2012 |
 Guatemala | 2.5% | 0% – 5% | 2023 |
| Guinea | 5% | 2023 | |
 Guinea-Bissau | 5% | 2023 | |
 Guyana | 2.5% | 0% – 5% | 2023 · HS 2017 |
 Haiti | 5% | 2020 · HS 2017 | |
| Honduras | 2.5% | 0% – 5% | 2023 |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 30% | 2023 | |
| Indonesia | 5% | 2023 | |
 Iran | 5% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 1.7% | 0% – 5% | 2023 |
| Japan | 0% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 0% | 2023 | |
 Kenya | 10% | 2023 | |
 Kiribati | 20% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 5% | 2021 · HS 2017 | |
 Laos | 20% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 7.4% | 2023 | |
 Liberia | 5% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 28%* | 0.2% – 116% | 2021 · HS 2017 |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 10% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 5% | 2023 | |
 Mauritania | 5% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 0% | 2023 · HS 2017 | |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 10% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 2.5% | 0% – 5% | 2023 · HS 2017 |
 Morocco | 2.5% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 7.4% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 0% | 2023 | |
| Nicaragua | 2.5% | 0% – 5% | 2023 |
 Niger | 5% | 2023 | |
| Nigeria | 5% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 3% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
| Panama | 2.5% | 0% – 5% | 2023 |
| Papua New Guinea | 0% | 2023 | |
 Paraguay | 4% | 0% – 8% | 2023 · HS 2017 |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 15% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 5% | 2021 · HS 2017 | |
 Rwanda | 10% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 5% | 2023 | |
 Seychelles | 0% | 2023 | |
| Sierra Leone | 5% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 10% | 2023 · HS 2017 | |
 South Africa | 7.4% | 2023 | |
 South Korea | 3% | 2023 | |
 Sri Lanka | 10% | 0% – 20% | 2023 |
 St Kitts & Nevis | 0% | 2023 | |
 St Lucia | 2.5% | 0% – 5% | 2023 · HS 2012 |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 2.5% | 0% – 5% | 2023 |
 Sudan | 13% | 0% – 25% | 2021 · HS 2017 |
| Switzerland | 0% | 2023 | |
 Syria | 1% | 2020 · HS 2012 | |
 Tajikistan | 5% | 2021 · HS 2012 | |
 Tanzania | 10% | 2023 | |
| Thailand | 30% | 2023 | |
 Togo | 5% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 4% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 10% | 2023 | |
 Ukraine | 5% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 4% | 0% – 8% | 2023 · HS 2017 |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 5% | 2023 | |
 Venezuela | 40% | 2023 · HS 2017 | |
 Vietnam | 5% | 2023 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zimbabwe | 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 2237 Oil-seeds & oleaginous fruits, n.e.s.
- End use (BEC Rev. 5)
- Intermediate goods · BEC 1111
- CPC 2.1 product
- 01491 Palm nuts and kernels
- ISIC Rev. 4 activity
- 0126 Growing of oleaginous fruits
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 1207.10 | unchanged |
| 2012 | 1207.10 | unchanged |
| 2007 | 1207.99 | changed |
| 2002 | 1207.10, 1207.30, 1207.60, 1207.99 | changed |
| 1996 | 1207.10, 1207.30, 1207.60, 1207.92, 1207.99 | changed |
| 1992 | 1207.10, 1207.30, 1207.60, 1207.92, 1207.99 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Subheading 1207.10 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 1207.10; the duty is duty-free.
Goods from 172 countries can enter the UK at a preferential rate instead of the standard Free; 172 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported these goods worth £132.3k (down 82% on the year before), at an average of £1.53 per kg; Ghana supplied 76%, followed by Guinea.
World trade in these goods reached US$81m in 2024, up 2.5% on 2023.
Thailand was the largest exporter with 22.8% of the total, ahead of Honduras.
Questions and answers
What is the HS code for palm nuts and kernels?
Palm nuts and kernels fall under HS subheading 1207.10, part of heading 1207, in section II of the Harmonized System.
What is the import duty on palm nuts and kernels in the UK?
Under the UK Global Tariff, imports under 1207.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on palm nuts and kernels in the EU?
Under the EU Combined Nomenclature, imports under 1207.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most palm nuts and kernels?
Thailand, with US$18m in 2024 (22.8% of world exports).
Which countries can export these goods to the UK duty-free?
172 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Ghana (76%), Guinea (17%) and Côte d’Ivoire (8%), out of total imports of £132.3k.