Subheading · Chapter 15 · Heading 1511

1511.10

1511.10: Palm oil and its fractions, whether or not refined: crude oil

Crude palm oil

Official description Crude oil

1511.10 is the HS subheading for crude palm oil, under heading 1511 in chapter 15.

What you pay

Importing into UK

Customs duty 2% · specific or compound duty standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 4
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1511 10 00 00 Crude oil
  2. 1511 10 10 00 For technical or industrial uses other than the manufacture of foodstuffs for human consumption
  3. 1511 10 90 00 Other 2%

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 2

  • Duty suspensionNon preferential duty under end-use Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2020/1430
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 1 of 2 lines
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Import requirements 4

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/590
    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 controlRestriction on entry into free circulation
    Applies to goods from
    Ghana
    Legal act
    2019/1793
    Documents
    • C678 Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y978 Exemption by virtue paragraph 3 of Article 1 of Regulation (EU) 2019/1793
    Tariff lines
    on 1 of 2 lines
  • 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
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
    Tariff lines
    on 1 of 2 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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, Malaysia Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile 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–Georgia agreement Georgia Free
UK–Ghana agreement Ghana 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–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

last 12 months£126.8m-22.2% · previous 12 months
Average import price£0.92 per kg
Jan 2024: £14.8mFeb 2024: £9.2mMar 2024: £13mApr 2024: £15.2mMay 2024: £15.7mJun 2024: £9.3mJul 2024: £12.6mAug 2024: £11.2mSept 2024: £14.8mOct 2024: £14.1mNov 2024: £13.8mDec 2024: £3.7mJan 2025: £23mFeb 2025: £9.1mMar 2025: £2.6mApr 2025: £23.2mMay 2025: £25.1mJun 2025: £3.8mJul 2025: £11mAug 2025: £18.8mSept 2025: £16.5mOct 2025: £1.6mNov 2025: £19.4mDec 2025: £2.4mJan 2026: £14.4mFeb 2026: £12.7mMar 2026: £603kApr 2026: £23.6mMay 2026: £8.2mJun 2026: £7.1mJul 2026: £10.2mAug 2026: £10.3m 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
Papua New Guinea £87.3m 68.9% -29.4%
Guatemala £10.1m 8% +116.3%
Colombia £8.7m 6.9% +186%
Solomon Islands £7m 5.5% +302.4%
Malaysia £6.2m 4.9% -60.8%
Netherlands £2m 1.6% -33.5%
Costa Rica £1.9m 1.5% -25.8%
Nicaragua £1.5m 1.2% —

Same subheading in other tariffs

World trade in 2024

1511.10 · US$11.5bn

Trade value (US$) no reported trade < US$274.8kUS$274.8k+US$10.5m+US$80m+> US$638.4m

Exports: 105
  1. Malaysia: US$4.3bn
  2. Indonesia: US$3.6bn
  3. Thailand: US$748.6m
  4. Papua New Guinea: US$638.4m
  5. Guatemala: US$454.3m
  6. Honduras: US$312.5m
  7. Colombia: US$301m
  8. Costa Rica: US$180.4m
  9. Côte d’Ivoire: US$106.2m
  10. Gabon: US$93.9m
  11. Liberia: US$80m
  12. Peru: US$77m
  13. Netherlands: US$74.1m
  14. Ecuador: US$73.3m
  15. Nicaragua: US$64m
  16. Cambodia: US$56m
  17. Philippines: US$47.2m
  18. Panama: US$43.4m
  19. Belgium: US$30.7m
  20. United Arab Emirates: US$27.6m
  21. Solomon Islands: US$25.9m
  22. Ghana: US$20.1m
  23. Spain: US$17.2m
  24. Singapore: US$14m
  25. Argentina: US$11.2m
  26. India: US$10.5m
  27. United States: US$9.3m
  28. Mozambique: US$7.1m
  29. São Tomé & Príncipe: US$6.8m
  30. Kenya: US$6.6m
  31. Italy: US$6.6m
  32. Germany: US$6.6m
  33. Sierra Leone: US$5.5m
  34. France: US$5.5m
  35. Austria: US$3.8m
  36. Congo - Kinshasa: US$2.6m
  37. South Africa: US$2.6m
  38. Russia: US$2m
  39. Sweden: US$1.6m
  40. Guinea: US$1.1m
  41. Madagascar: US$1.1m
  42. Saudi Arabia: US$1m
  43. Poland: US$1m
  44. Mexico: US$871.1k
  45. Senegal: US$447.5k
  46. Benin: US$360.3k
  47. Nigeria: US$341.2k
  48. Portugal: US$300.5k
  49. Denmark: US$281.7k
  50. United Kingdom: US$277.3k
  51. Canada: US$274.8k
  52. Brazil: US$247.8k
  53. Croatia: US$211.3k
  54. Türkiye: US$199.2k
  55. Tanzania: US$197.3k
  56. Greece: US$167.7k
  57. Malta: US$167.1k
  58. Ireland: US$157.8k
  59. Egypt: US$156.3k
  60. Togo: US$94.3k

Top exporters

RankCountryValueShare
1 Malaysia US$4.3bn 37.9%
2 Indonesia US$3.6bn 30.9%
3 Thailand US$748.6m 6.5%
4 Papua New Guinea US$638.4m 5.6%
5 Guatemala US$454.3m 4%
6 Honduras US$312.5m 2.7%
7 Colombia US$301m 2.6%
8 Costa Rica US$180.4m 1.6%
9 Côte d’Ivoire US$106.2m 0.9%
10 Gabon US$93.9m 0.8%

Top importers

RankCountryValueShare
1 India US$6.3bn 55%
2 Netherlands US$1.2bn 10.6%
3 Kenya US$631.1m 5.5%
4 Saudi Arabia US$592.1m 5.2%
5 Mexico US$485.8m 4.2%
6 Spain US$304.8m 2.7%
7 Italy US$261.2m 2.3%
8 Germany US$258.1m 2.2%
9 Mozambique US$178.4m 1.6%
10 United Kingdom US$177.2m 1.5%

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff, subheading 1511.10 covers 2 tariff lines and the duty is 2%.

The EU Combined Nomenclature divides subheading 1511.10 into 2 tariff lines; the duty is between 0% and 3.8% (average 1.9%). 1 of them is duty-free.

Goods from 168 countries can enter the UK at a preferential rate instead of the standard 2%; 151 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported crude palm oil worth £126.8m (down 22% on the year before), at an average of £0.92 per kg; Papua New Guinea supplied 69%, followed by Guatemala.

World trade in crude palm oil reached US$11.5bn in 2024, down 9.1% on 2023.

Malaysia was the largest exporter with 37.9% of the total, ahead of Indonesia.

Legal notes

Additional notes

Questions and answers

What is the HS code for palm oil and its fractions, whether or not refined: crude oil?

Palm oil and its fractions, whether or not refined: crude oil fall under HS subheading 1511.10, part of heading 1511, in section III of the Harmonized System.

What is the import duty on palm oil and its fractions in the UK?

Under the UK Global Tariff, imports under 1511.10 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on palm oil and its fractions in the EU?

Under the EU Combined Nomenclature, imports under 1511.10 from countries without a preferential agreement are charged at 0% to 3.8%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most palm oil and its fractions?

Malaysia, with US$4.3bn in 2024 (37.9% of world exports).

Which countries can export crude palm oil to the UK duty-free?

151 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 2% applies. Pick a country above to see its rate.

Where does the UK import crude palm oil from?

In the 12 months to August 2026, the largest suppliers were Papua New Guinea (69%), Guatemala (8%) and Colombia (7%), out of total imports of £126.8m.

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