Subheading · Chapter 15 · Heading 1511
1511.90: Palm oil and its fractions, whether or not refined: other
Refined palm oil and fractions
Official description Other
1511.90 is the HS subheading for refined palm oil and fractions, under heading 1511 in chapter 15.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1511 90 00 00 Other
- Solid fractions
- 1511 90 11 00 In immediate packings of a net content not exceeding 1 kg 12%
- 1511 90 19 00 Other 10%
- 1511 90 19 20 For the manufacture of: - industrial monocarboxylic fatty acids of subheading 3823 19 10, - methyl esters of fatty acids of heading 2915 or 2916, - fatty alcohols of subheadings 2905 17, 2905 19 and 3823 70 used for the manufacture of cosmetics, washing products or pharmaceutical products, - fatty alcohols of subheading 2905 16, pure or mixed, used for the manufacture of cosmetics, washing products or pharmaceutical products, - stearic acid of subheading 3823 11 00, - goods of heading 3401, or - fatty acids with high purity of heading 2915 10%
- 1511 90 19 90 Other 10%
- Other
- 1511 90 91 00 For technical or industrial uses other than the manufacture of foodstuffs for human consumption
- 1511 90 91 20 For the manufacture of: - industrial monocarboxylic fatty acids of subheading 3823 19 10, - methyl esters of fatty acids of heading 2915 or 2916, - fatty alcohols of subheadings 2905 17, 2905 19 and 3823 70 used for the manufacture of cosmetics, washing products or pharmaceutical products, - fatty alcohols of subheading 2905 16, pure or mixed, used for the manufacture of cosmetics, washing products or pharmaceutical products, - stearic acid of subheading 3823 11 00, - goods of heading 3401, or - fatty acids with high purity of heading 2915
- 1511 90 91 90 Other
- 1511 90 99 00 Other 8%
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 3
- 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)
- Tariff lines
- on 4 of 6 lines
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Tariff lines
- on 2 of 6 lines
- Duty suspensionNon preferential duty under end-use 4%
- 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 2 of 6 lines
Import requirements 4
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ghana
- Legal act
- 2019/1793
- Documents
- Tariff lines
- on 3 of 6 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 4 of 6 lines
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 8% – 12% |
| 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 |
|---|---|---|---|
 Malaysia | £141.8m | 55% | +76.5% |
 Netherlands | £33.9m | 13.1% | +0.9% |
 Papua New Guinea | £26.1m | 10.1% | -40% |
 Germany | £25m | 9.7% | -8.4% |
 Indonesia | £23.5m | 9.1% | -38.9% |
 Belgium | £2.7m | 1% | -8.3% |
 Spain | £2m | 0.8% | -39.4% |
 Colombia | £988k | 0.4% | -1.9% |
Same subheading in other tariffs
EU 5.1% – 12.8% Third-country duty 4 tariff lines · average 9.4% 
Türkiye Free – 46.8% Third-country duty 8 tariff lines · average 24.9% 
USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico 5% General (MFN) 1 tariff line 
Brazil 9% General (MFN) 1 tariff line 
Argentina 9% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan 2.5% – 3.5% General (MFN) 2 tariff lines · average 3% 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 6 tariff lines · 4× specific or compound duty 
Norway Free – 14.4% General (MFN) 3 tariff lines · average 4.8% 
North Macedonia Free General (MFN) 4 tariff lines 
Nigeria 10% – 35% General (MFN) 3 tariff lines · average 26.7% World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$21m+US$101m+> US$284m
Exports: 138
- Indonesia: US$17.5bn
- Malaysia: US$10.7bn
- Netherlands: US$893m
- Italy: US$305m
- Estonia: US$284m
- Germany: US$253m
- Côte d’Ivoire: US$202m
- Spain: US$143m
- Thailand: US$125m
- Türkiye: US$115m
- Belgium: US$106m
- Colombia: US$103m
- Honduras: US$103m
- Denmark: US$101m
- Kenya: US$99m
- Guatemala: US$95m
- Singapore: US$92m
- Saudi Arabia: US$85m
- Oman: US$72m
- United States: US$70m
- Peru: US$70m
- Ecuador: US$59m
- Uganda: US$58m
- Sweden: US$53m
- Papua New Guinea: US$46m
- United Arab Emirates: US$40m
- Mexico: US$36m
- Nepal: US$34m
- United Kingdom: US$34m
- Greece: US$34m
- Costa Rica: US$31m
- South Africa: US$29m
- Ghana: US$26m
- China: US$21m
- Togo: US$20m
- Philippines: US$19m
- Egypt: US$14m
- Brazil: US$13m
- India: US$11m
- Austria: US$11m
- Croatia: US$9m
- Russia: US$9m
- Dominican Republic: US$8m
- Sierra Leone: US$8m
- Poland: US$8m
- France: US$7m
- Gabon: US$6m
- Bulgaria: US$6m
- Nicaragua: US$6m
- El Salvador: US$6m
- Benin: US$5m
- Panama: US$4m
- Niger: US$4m
- Vietnam: US$3m
- Myanmar (Burma): US$3m
- Czechia: US$3m
- Argentina: US$2m
- Mozambique: US$2m
- Ireland: US$2m
- Australia: US$2m
Trade value (US$) no reported trade < US$23mUS$23m+US$107m+US$366m+> US$1.1bn
Imports: 206
- China: US$3.2bn
- Pakistan: US$3bn
- India: US$2bn
- United States: US$1.8bn
- Bangladesh: US$1.3bn
- Egypt: US$1.2bn
- Italy: US$1.1bn
- Vietnam: US$992m
- Philippines: US$974m
- Russia: US$832m
- Kenya: US$738m
- Türkiye: US$710m
- Myanmar (Burma): US$658m
- Japan: US$634m
- Saudi Arabia: US$615m
- South Korea: US$581m
- United Arab Emirates: US$541m
- Djibouti: US$505m
- South Africa: US$495m
- Germany: US$431m
- Iran: US$366m
- Togo: US$356m
- Tanzania: US$348m
- Spain: US$338m
- Netherlands: US$333m
- Poland: US$332m
- Brazil: US$316m
- Belgium: US$297m
- Uganda: US$273m
- Nigeria: US$272m
- United Kingdom: US$256m
- Estonia: US$256m
- Senegal: US$246m
- Afghanistan: US$223m
- Taiwan: US$219m
- Oman: US$211m
- Denmark: US$204m
- Mozambique: US$201m
- Ukraine: US$197m
- Malaysia: US$188m
- Canada: US$179m
- Mexico: US$170m
- Singapore: US$159m
- Sweden: US$155m
- Mauritania: US$154m
- France: US$149m
- Iraq: US$138m
- Ghana: US$137m
- Guinea: US$133m
- Haiti: US$124m
- Yemen: US$122m
- Congo - Brazzaville: US$107m
- Ireland: US$106m
- Somalia: US$98m
- Greece: US$98m
- Angola: US$94m
- El Salvador: US$93m
- Algeria: US$90m
- Australia: US$84m
- Burkina Faso: US$81m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Indonesia | US$17.5bn | 54.3% |
| 2 | Malaysia | US$10.7bn | 33.2% |
| 3 | Netherlands | US$893m | 2.8% |
| 4 |  Italy | US$305m | 0.9% |
| 5 |  Estonia | US$284m | 0.9% |
| 6 | Germany | US$253m | 0.8% |
| 7 |  Côte d’Ivoire | US$202m | 0.6% |
| 8 | Spain | US$143m | 0.4% |
| 9 |  Thailand | US$125m | 0.4% |
| 10 | Türkiye | US$115m | 0.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  China | US$3.2bn | 9.8% |
| 2 |  Pakistan | US$3bn | 9.4% |
| 3 |  India | US$2bn | 6.2% |
| 4 | United States | US$1.8bn | 5.4% |
| 5 |  Bangladesh | US$1.3bn | 4.1% |
| 6 |  Egypt | US$1.2bn | 3.6% |
| 7 | Italy | US$1.1bn | 3.3% |
| 8 |  Vietnam | US$992m | 3.1% |
| 9 |  Philippines | US$974m | 3% |
| 10 |  Russia | US$832m | 2.6% |
Import duty on this product around the world 163
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.
- 10%median duty
- 33number of duty-free countries (MFN)
- 143%highest: Thailand, Barbados, Dominica
163
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 2.5% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 18% | 5% – 30% | 2023 |
 Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 18% | 5% – 30% | 2021 · HS 2007 |
| Argentina | 10% | 2023 · HS 2017 | |
 Armenia | 1.5% | 0% – 3% | 2023 |
 Aruba | 3% | 0% – 6% | 2021 · HS 2012 |
 Australia | 0% | 2023 | |
 Azerbaijan | 11% | 0% – 15% | 2023 · HS 2017 |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
| Bangladesh | 12% | 0% – 25% | 2023 · HS 2017 |
 Barbados | 40% | 2022 · HS 2017 | |
 Belarus | 1.5% | 0% – 3% | 2021 · HS 2017 |
 Belize | 2.5% | 0% – 5% | 2023 |
 Benin | 27% | 10% – 35% | 2023 |
 Bermuda | 0% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 10% | 2023 | |
| Brazil | 10% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 27% | 10% – 35% | 2023 |
 Burundi | 20% | 10% – 35% | 2023 |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 8.5% | 8% – 9% | 2023 |
| Colombia | 20% | 2023 · HS 2017 | |
 Comoros | 0% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 12% | 5% – 14% | 2023 |
| Côte d’Ivoire | 27% | 10% – 35% | 2023 · HS 2017 |
 Cuba | 20% | 2023 · HS 2017 | |
 Dominica | 40% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 20% | 2023 · HS 2017 | |
| Egypt | 0% | 2019 · HS 2017 | |
 El Salvador | 10% | 5% – 15% | 2022 |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 10% | 2023 | |
 Ethiopia | 23% | 10% – 30% | 2021 · HS 2017 |
| European Union (27 countries) | 9.4% | 5.1% – 13% | 2023 |
 Fiji | 32% | 2023 | |
 French Polynesia | 13% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 27% | 10% – 35% | 2023 |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 27% | 10% – 35% | 2023 |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 23% | 5% – 40% | 2023 · HS 2012 |
 Guatemala | 10% | 5% – 15% | 2023 |
 Guinea | 27% | 10% – 35% | 2023 |
 Guinea-Bissau | 27% | 10% – 35% | 2023 |
 Guyana | 23% | 5% – 40% | 2023 · HS 2017 |
 Haiti | 2.5% | 0% – 5% | 2020 · HS 2017 |
 Honduras | 10% | 5% – 15% | 2023 |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 33% | 2023 | |
| Indonesia | 2.8% | 0% – 5% | 2023 |
 Iran | 35% | 5% – 55% | 2020 · HS 2017 |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 20% | 0% – 40% | 2023 |
| Japan | 3% | 2.5% – 3.5% | 2023 |
 Jordan | 7.5% | 0% – 15% | 2023 |
 Kazakhstan | 0% | 2023 | |
 Kenya | 10% | 2023 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 1.5% | 0% – 3% | 2021 · HS 2017 |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 10% | 2023 | |
 Liberia | 27% | 10% – 35% | 2023 |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 0% | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 15% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
| Malaysia | 5% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 27% | 10% – 35% | 2023 |
 Mauritania | 15% | 0% – 35% | 2023 · HS 2017 |
 Mauritius | 0% | 2023 | |
| Mexico | 5% | 2023 · HS 2017 | |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 15% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 10% | 5% – 15% | 2023 · HS 2017 |
 Morocco | 40% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 10% | 2023 | |
 Nauru | 0% | 2021 · HS 2017 | |
 Nepal | 15% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 12% | 5% – 15% | 2023 |
 Niger | 27% | 10% – 35% | 2023 |
| Nigeria | 27% | 10% – 35% | 2023 |
| North Macedonia | 0% | 2023 | |
| Norway | 7.2% | 0% – 14% | 2023 |
 Oman | 5% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 4% | 0% – 8% | 2017 · HS 2017 |
 Panama | 20% | 2023 | |
| Papua New Guinea | 13% | 0% – 25% | 2023 |
 Paraguay | 10% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
| Philippines | 15% | 2023 | |
 Qatar | 5% | 2023 | |
| Russia | 1.5% | 0% – 3% | 2021 · HS 2017 |
 Rwanda | 20% | 10% – 35% | 2023 |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 20% | 2019 · HS 2017 | |
 Saudi Arabia | 12% | 2023 | |
 Senegal | 27% | 10% – 35% | 2023 |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 27% | 10% – 35% | 2023 |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 19% | 15% – 25% | 2023 · HS 2017 |
 South Africa | 10% | 2023 | |
 South Korea | 2% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 0% | 2023 | |
 St Lucia | 23% | 5% – 40% | 2023 · HS 2012 |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 23% | 5% – 40% | 2023 |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 23% | 5% – 40% | 2023 · HS 2007 |
| Switzerland | 0% | 2023 | |
 Syria | 6.7% | 5% – 10% | 2020 · HS 2012 |
 Tajikistan | 5% | 2021 · HS 2012 | |
 Tanzania | 10% | 2023 | |
| Thailand | 143% | 2023 | |
 Togo | 27% | 10% – 35% | 2023 |
 Tonga | 10% | 2023 · HS 2017 | |
 Trinidad & Tobago | 20% | 0% – 40% | 2023 · HS 2012 |
| Türkiye | 11% | 0% – 31% | 2023 |
 Tuvalu | 15% | 2017 · HS 2017 | |
 Uganda | 20% | 10% – 35% | 2023 |
 Ukraine | 0% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 7.3% | 0% – 12% | 2023 |
| United States | 0% | 2023 | |
 Uruguay | 10% | 2023 · HS 2017 | |
 Uzbekistan | 12%* | 2021 · HS 2017 | |
 Vanuatu | 10% | 2023 | |
 Venezuela | 40% | 2023 · HS 2017 | |
| Vietnam | 22% | 7% – 30% | 2023 |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 6.7% | 5% – 10% | 2017 · HS 2017 |
 Zambia | 15% | 2023 | |
 Zimbabwe | 20% | 0.2% – 40% | 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
- 42229 Palm oil, refined, & its fractions
- End use (BEC Rev. 5)
- Intermediate goods · BEC 111210
- CPC 2.1 product
- 21652 Palm oil, refined
- ISIC Rev. 4 activity
- 1040 Manufacture of vegetable and animal oils and fats
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 1511.90 | unchanged |
| 2012 | 1511.90 | unchanged |
| 2007 | 1511.90 | unchanged |
| 2002 | 1511.90 | unchanged |
| 1996 | 1511.90 | unchanged |
| 1992 | 1511.90 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
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
Palm oil and its fractions, whether or not refined, but not chemically modified (not including waste as defined in Article 3, point (1), of Directive 2008/98/EC)
Regulation (EU) 2023/1115, Annex I (consolidated text)
Binding rulings for similar goods 1
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- 600013003 HMRC
Refined palm oil obtained from the pulp of the oil palm fruit. In liquid form at room temperature. Fit for human consumption. Packaged in 1 litre plastic or glass bottles.
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.
- Tariff change · Applies from:
CELEX 32026R2163 · Source: eur-lex.europa.eu
- Tariff change · Applies from:
CELEX 32026R1395 · Source: eur-lex.europa.eu
In the UK Global Tariff, subheading 1511.90 covers 6 tariff lines and the duty is between 8% and 12%.
The EU Combined Nomenclature divides subheading 1511.90 into 4 tariff lines; the duty is between 5.1% and 12.8% (average 9.4%).
Goods from 168 countries can enter the UK at a preferential rate instead of the standard 8% – 12%; 168 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 refined palm oil and fractions worth £257.9m (up 10% on the year before), at an average of £1.09 per kg; Malaysia supplied 55%, followed by Netherlands.
World trade in refined palm oil and fractions reached US$32.3bn in 2024, down 9.5% on 2023.
Indonesia was the largest exporter with 54.3% of the total, ahead of Malaysia.
Questions and answers
What is the HS code for palm oil and its fractions, whether or not refined: other?
Palm oil and its fractions, whether or not refined: other fall under HS subheading 1511.90, 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 1511.90 from countries without a preferential agreement are charged at 8% to 12%, depending on the line. 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 1511.90 from countries without a preferential agreement are charged at 5.1% to 12.8%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most palm oil and its fractions?
Indonesia, with US$17.5bn in 2024 (54.3% of world exports).
Which countries can export refined palm oil and fractions to the UK duty-free?
168 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 8% – 12% applies. Pick a country above to see its rate.
Where does the UK import refined palm oil and fractions from?
In the 12 months to August 2026, the largest suppliers were Malaysia (55%), Netherlands (13%) and Papua New Guinea (10%), out of total imports of £257.9m.