Subheading · Chapter 15 · Heading 1511
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
Rates by national line · UK Global Tariff
UK lines →- 1511 10 00 00 Crude oil
- 1511 10 10 00 For technical or industrial uses other than the manufacture of foodstuffs for human consumption
- 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
- 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
- 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
- Tariff lines
- on 1 of 2 lines
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| 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, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £87.3m | 68.9% | -29.4% | |
| £10.1m | 8% | +116.3% | |
| £8.7m | 6.9% | +186% | |
| £7m | 5.5% | +302.4% | |
| £6.2m | 4.9% | -60.8% | |
| £2m | 1.6% | -33.5% | |
| £1.9m | 1.5% | -25.8% | |
| £1.5m | 1.2% | — |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$274.8kUS$274.8k+US$10.5m+US$80m+> US$638.4m
Exports: 105
- Malaysia: US$4.3bn
- Indonesia: US$3.6bn
- Thailand: US$748.6m
- Papua New Guinea: US$638.4m
- Guatemala: US$454.3m
- Honduras: US$312.5m
- Colombia: US$301m
- Costa Rica: US$180.4m
- Côte d’Ivoire: US$106.2m
- Gabon: US$93.9m
- Liberia: US$80m
- Peru: US$77m
- Netherlands: US$74.1m
- Ecuador: US$73.3m
- Nicaragua: US$64m
- Cambodia: US$56m
- Philippines: US$47.2m
- Panama: US$43.4m
- Belgium: US$30.7m
- United Arab Emirates: US$27.6m
- Solomon Islands: US$25.9m
- Ghana: US$20.1m
- Spain: US$17.2m
- Singapore: US$14m
- Argentina: US$11.2m
- India: US$10.5m
- United States: US$9.3m
- Mozambique: US$7.1m
- São Tomé & Príncipe: US$6.8m
- Kenya: US$6.6m
- Italy: US$6.6m
- Germany: US$6.6m
- Sierra Leone: US$5.5m
- France: US$5.5m
- Austria: US$3.8m
- Congo - Kinshasa: US$2.6m
- South Africa: US$2.6m
- Russia: US$2m
- Sweden: US$1.6m
- Guinea: US$1.1m
- Madagascar: US$1.1m
- Saudi Arabia: US$1m
- Poland: US$1m
- Mexico: US$871.1k
- Senegal: US$447.5k
- Benin: US$360.3k
- Nigeria: US$341.2k
- Portugal: US$300.5k
- Denmark: US$281.7k
- United Kingdom: US$277.3k
- Canada: US$274.8k
- Brazil: US$247.8k
- Croatia: US$211.3k
- Türkiye: US$199.2k
- Tanzania: US$197.3k
- Greece: US$167.7k
- Malta: US$167.1k
- Ireland: US$157.8k
- Egypt: US$156.3k
- Togo: US$94.3k
Trade value (US$) no reported trade < US$577.5kUS$577.5k+US$11.9m+US$64.3m+> US$485.8m
Imports: 141
- India: US$6.3bn
- Netherlands: US$1.2bn
- Kenya: US$631.1m
- Saudi Arabia: US$592.1m
- Mexico: US$485.8m
- Spain: US$304.8m
- Italy: US$261.2m
- Germany: US$258.1m
- Mozambique: US$178.4m
- United Kingdom: US$177.2m
- Madagascar: US$121.1m
- Azerbaijan: US$81.9m
- Belgium: US$66.3m
- Colombia: US$64.3m
- Dominican Republic: US$58.9m
- Malaysia: US$56.9m
- Morocco: US$54.6m
- Brazil: US$50.3m
- Uganda: US$45.8m
- Ireland: US$43.5m
- France: US$42m
- Senegal: US$40.1m
- Zambia: US$30.6m
- El Salvador: US$28.6m
- Tanzania: US$27.9m
- Angola: US$27.6m
- Nigeria: US$19.5m
- Malawi: US$15.4m
- Côte d’Ivoire: US$14.6m
- Costa Rica: US$13.9m
- Switzerland: US$13.9m
- Qatar: US$12.8m
- Sweden: US$12.4m
- Pakistan: US$11.9m
- Guatemala: US$11.9m
- Honduras: US$8.9m
- Poland: US$7.7m
- Portugal: US$7.3m
- Cameroon: US$5.7m
- Zimbabwe: US$5.5m
- Austria: US$5.1m
- United States: US$4.7m
- Denmark: US$4m
- Venezuela: US$4m
- Chile: US$3.8m
- Singapore: US$3.7m
- Benin: US$3.5m
- Czechia: US$3.1m
- Kuwait: US$2.9m
- South Africa: US$2.8m
- Ecuador: US$2.8m
- Lithuania: US$2.2m
- Hong Kong SAR China: US$2.1m
- Kazakhstan: US$2.1m
- Hungary: US$1.7m
- Djibouti: US$1.3m
- Romania: US$1.3m
- Yemen: US$874.4k
- Latvia: US$825.1k
- Laos: US$815.8k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$4.3bn | 37.9% | |
| 2 | US$3.6bn | 30.9% | |
| 3 | US$748.6m | 6.5% | |
| 4 | US$638.4m | 5.6% | |
| 5 | US$454.3m | 4% | |
| 6 | US$312.5m | 2.7% | |
| 7 | US$301m | 2.6% | |
| 8 | US$180.4m | 1.6% | |
| 9 | US$106.2m | 0.9% | |
| 10 | US$93.9m | 0.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$6.3bn | 55% | |
| 2 | US$1.2bn | 10.6% | |
| 3 | US$631.1m | 5.5% | |
| 4 | US$592.1m | 5.2% | |
| 5 | US$485.8m | 4.2% | |
| 6 | US$304.8m | 2.7% | |
| 7 | US$261.2m | 2.3% | |
| 8 | US$258.1m | 2.2% | |
| 9 | US$178.4m | 1.6% | |
| 10 | 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.
-
CELEX 32026R1395 · Source: eur-lex.europa.eu
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
1. For the purposes of subheadings 150710, 150810, 15101000, 151110, 151211, 151221, 151311, 151321, 151411, 151491, 151511, 151521, 15155011, 15155019, 15159021, 15159029, 15159040 to 15159059 and 15180031:
(a) fixed vegetable oils, fluid or solid, obtained by pressure, are to be considered as ‘crude’ if they have undergone no other processing than:
decantation within the normal time limits,
centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any absorption filtering process or any other physical or chemical process);
(b) fixed vegetable oils, fluid or solid, obtained by extraction are to continue to be considered as ‘crude’ when they cannot be distinguished, by their colour, odour or taste, nor by recognised special analytical properties, from vegetable oils and fats obtained by pressure;
(c) the expression ‘crude oils’ is to be taken to extend to degummed soya-bean oil and to cotton-seed oil from which the gossypol has been removed.
2.
A. Headings 1509 and 1510 cover only oils derived solely from the treatment of olives and having the characteristics, with regard to the content of fatty acids and sterols, which are referred to in Annex I to Commission Delegated Regulation (EU) 2022/2104. Their presence can be determined using methods no. 6 (COI/T.20/Doc. No 33 (Determination of fatty acid methyl esters by gas chromatography)) and no. 8 (COI/T.20/Doc. No 26 (Determination of the composition and content of sterols, triterpenic dialcohols and aliphatic alcohols by capillary gas chromatography)) set out in Annex I to Commission Implementing Regulation (EU) 2022/2105.
Headings 1509 and 1510 do not cover chemically altered olive oil (in particular re-esterified olive oil) and mixtures of olive oil with other oils. The presence of re-esterified olive oil is ascertained using the method no. 3 (COI/T.20/Doc. No 23 (Determination of the percentage of 2-glyceryl monopalmitate)) set out in Annex I to Implementing Regulation (EU) 2022/2105.
B. Subheadings 15092000, 15093000 and 15094000 cover only the olive oils defined in points 1, 2 and 3 below, obtained solely by mechanical or other physical means under conditions which do not lead to the modification of the oil, and which have not undergone any treatment other than washing, decantation, centrifugation or filtration. Olive oils obtained using solvents, chemical or biochemical reagents, or re-esterification processes, as well as any mixtures with oils of other kinds, are excluded from these subheadings.
1. For the purposes of subheading 15092000, ‘extra virgin olive oil’ means olive oil having the characteristics of olive oils of category 1 as set out in Annex I to Delegated Regulation (EU) 2022/2104.
2. Subheading 15093000 covers virgin olive oils which have the characteristics of olive oils of category 2 as set out in Annex I to Delegated Regulation (EU) 2022/2104.
3. For the purposes of subheading 15094000, covers virgin olive oils which have the characteristics of olive oils of category 3 as set out in Annex I to Delegated Regulation (EU) 2022/2104.
C. Subheading 15099000 covers olive oil obtained by the treatment of olive oils of subheadings 15092000, 15093000 and 15094000, whether or not blended with extra virgin olive oil or virgin olive oil, and having the characteristics of olive oils of categories 4 and 5 as set out in Annex I to Delegated Regulation (EU) 2022/2104.
D. For the purposes of subheading 15101000, ‘crude olive pomace oil’ means oils with the characteristics of olive oils of category 6 as set out in Annex I to Delegated Regulation (EU) 2022/2104.
E. Subheading 15109000 covers oils obtained by the treatment of oils of subheading 15101000, whether or not blended with extra virgin olive oil or virgin olive oil, and oils not having the characteristics of the oils referred to in points B, C and D of this additional note.
Oils of this subheading must have the characteristics of the olive oils of categories 7 and 8 as set out in Annex I to Delegated Regulation (EU) 2022/2104.
3. Subheadings 15220031 and 15220039 do not cover:
(a) residues resulting from the treatment of fatty substances containing oil having an iodine index, determined in accordance with the ISO 3961 method, lower than 70 or higher than 100;
(b) residues resulting from the treatment of fatty substances containing oil having an iodine index higher than 70 or lower than 100, of which the peak area representing the retention volume of apparent betasitosterol, determined in accordance with method no. 8 (COI/T.20/Doc. No 26 (Determination of the composition and content of sterols, triterpenic dialcohols and aliphatic alcohols by capillary gas chromatography)) set out in Annex I to Implementing Regulation (EU) 2022/2105, is less than 93,0 % of the total sterol peak areas.
4. The analytical methods for the determination of the characteristics of the products referred to above are those laid down in the Annexes to Implementing Regulation (EU) 2022/2105.
5. Food preparations made from products of Chapter 15 presented in measured doses, such as capsules, tablets, pastilles and pills, intended for use as food supplements, are excluded from this Chapter. The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines the dosage, the way in which it is absorbed and the place where it is supposed to become active. Such food preparations are to be classified under heading 2106 insofar as they are not specified or included elsewhere.
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.