Subheading · Chapter 15 · Heading 1513

1513.21

1513.21: Palm kernel or babassu oil and fractions thereof: crude oil

Official description Crude oil

1513.21 is a six-digit subheading of heading 1513, coconut (copra), palm kernel or babassu oil and fractions thereof, whether or…, chapter 15.

What you pay

Importing into UK

Customs duty 6% – 12% · specific or compound duty standard rate · across 4 national lines depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1513 21 00 00 Crude oil
  2. 1513 21 10 00 For technical or industrial uses other than the manufacture of foodstuffs for human consumption
  3. 1513 21 10 20 Palm kernel oil 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
  4. 1513 21 10 90 Other
  5. Other
  6. 1513 21 30 00 In immediate packings of a net content not exceeding 1 kg 12%
  7. 1513 21 90 00 Other 6%

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 suspensionNon preferential duty under end-use 2%
    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 4 lines
  • Duty suspensionAutonomous suspension under end-use Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    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 4 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)
    Tariff lines
    on 3 of 4 lines

Import requirements 3

  • 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 - 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 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 2 of 4 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—6% – 12%
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£9.8m+44% · previous 12 months
Average import price£1.55 per kg
Jan 2024: £1.3mFeb 2024: £398kMar 2024: £5kApr 2024: £420kMay 2024: £808Jun 2024: £422kJul 2024: £497kAug 2024: £1kSept 2024: £502kOct 2024: £481kNov 2024: £659kDec 2024: £6kJan 2025: £1.1mFeb 2025: £841kMay 2025: £768kJun 2025: £990kJul 2025: £711kAug 2025: £737kSept 2025: £982kOct 2025: £1kNov 2025: £1.2mDec 2025: £14kJan 2026: £1.6mFeb 2026: £804kMar 2026: £6kApr 2026: £1.6mMay 2026: £916Jun 2026: £2.2mJul 2026: £1.4mAug 2026: £8k 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 £9.3m 94.4% +59.9%
Germany £487k 5% —
Ireland £45k 0.5% +78%
Nigeria £15k 0.1% +59.5%
Brazil £3k 0% +147.1%
Cyprus £1k 0% -2.6%
Bangladesh £0 0% -100%
Netherlands £0 0% -100%

Same subheading in other tariffs

World trade in 2024

1513.21 · US$1bn

Trade value (US$) no reported trade < US$721kUS$721k+US$5m+US$62m+> US$89m

Exports: 72
  1. Malaysia: US$315m
  2. Thailand: US$157m
  3. Papua New Guinea: US$89m
  4. Colombia: US$84m
  5. Indonesia: US$71m
  6. Netherlands: US$68m
  7. Guatemala: US$62m
  8. Honduras: US$53m
  9. Costa Rica: US$35m
  10. Côte d’Ivoire: US$28m
  11. Peru: US$19m
  12. Spain: US$16m
  13. Germany: US$13m
  14. Gabon: US$12m
  15. Nigeria: US$6m
  16. Panama: US$6m
  17. Philippines: US$5m
  18. Nicaragua: US$5m
  19. Italy: US$5m
  20. Ghana: US$4m
  21. Solomon Islands: US$3m
  22. Liberia: US$3m
  23. Denmark: US$3m
  24. Singapore: US$2m
  25. Sierra Leone: US$2m
  26. Venezuela: US$2m
  27. Cameroon: US$2m
  28. Sweden: US$2m
  29. Ecuador: US$2m
  30. Belgium: US$2m
  31. Greece: US$1m
  32. Brazil: US$1m
  33. Egypt: US$835k
  34. Paraguay: US$721k
  35. India: US$614k
  36. Czechia: US$484k
  37. France: US$474k
  38. Poland: US$309k
  39. Myanmar (Burma): US$233k
  40. Saudi Arabia: US$204k
  41. Austria: US$186k
  42. South Africa: US$163k
  43. Finland: US$158k
  44. United States: US$79k
  45. Benin: US$77k
  46. Kenya: US$66k
  47. Rwanda: US$58k
  48. Ireland: US$31k
  49. United Kingdom: US$25k
  50. Türkiye: US$19k
  51. Slovakia: US$18k
  52. Sri Lanka: US$12k
  53. China: US$4k
  54. Bangladesh: US$3k
  55. Senegal: US$2k
  56. Russia: US$2k
  57. Cyprus: US$2k
  58. Portugal: US$1k
  59. Tanzania: US$1k
  60. Togo: US$1k

Top exporters

RankCountryValueShare
1 Malaysia US$315m 29.1%
2 Thailand US$157m 14.5%
3 Papua New Guinea US$89m 8.2%
4 Colombia US$84m 7.7%
5 Indonesia US$71m 6.5%
6 Netherlands US$68m 6.3%
7 Guatemala US$62m 5.7%
8 Honduras US$53m 4.9%
9 Costa Rica US$35m 3.2%
10 Côte d’Ivoire US$28m 2.6%

Top importers

RankCountryValueShare
1 Netherlands US$188m 17.4%
2 India US$133m 12.3%
3 Malaysia US$133m 12.2%
4 Germany US$124m 11.5%
5 Mexico US$110m 10.1%
6 China US$72m 6.6%
7 Spain US$69m 6.3%
8 Italy US$27m 2.5%
9 Belgium US$25m 2.3%
10 Poland US$21m 1.9%

In the UK Global Tariff, subheading 1513.21 covers 4 tariff lines and the duty is between 6% and 12%.

The EU Combined Nomenclature divides subheading 1513.21 into 3 tariff lines; the duty is between 3.2% and 12.8% (average 7.5%).

Goods from 168 countries can enter the UK at a preferential rate instead of the standard 6% – 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 these goods worth £9.8m (up 44% on the year before), at an average of £1.55 per kg; Papua New Guinea supplied 94%, followed by Germany.

World trade in these goods reached US$1bn in 2024, up 11.7% on 2023.

Malaysia was the largest exporter with 29.1% of the total, ahead of Thailand.

Legal notes

Additional notes

Questions and answers

What is the HS code for palm kernel or babassu oil and fractions thereof: crude oil?

Palm kernel or babassu oil and fractions thereof: crude oil fall under HS subheading 1513.21, part of heading 1513, in section III of the Harmonized System.

What is the import duty on palm kernel or babassu oil and fractions thereof in the UK?

Under the UK Global Tariff, imports under 1513.21 from countries without a preferential agreement are charged at 6% to 12%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on palm kernel or babassu oil and fractions thereof in the EU?

Under the EU Combined Nomenclature, imports under 1513.21 from countries without a preferential agreement are charged at 3.2% to 12.8%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most palm kernel or babassu oil and fractions thereof?

Malaysia, with US$315m in 2024 (29.1% of world exports).

Which countries can export these goods 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 6% – 12% applies. Pick a country above to see its rate.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Papua New Guinea (94%), Germany (5%) and Ireland (1%), out of total imports of £9.8m.

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