HS Code for Palm Fatty Acid Distillate / PFAD (HS 3823.19)
PFAD is the by-product from palm oil refining (deodorisation). Used in soap, animal feed, oleochemicals - and heavily consumed as biodiesel feedstock under EU/UK RTFO where it enjoyed 'waste/residue' double-counting until reclassified. Prices ~USD 100-300/MT below CPO.
Sample 6-digit codes
| Code | Description |
|---|---|
| 3823.11 | Stearic acid |
| 3823.19 | Other industrial monocarboxylic fatty acids (includes PFAD) |
| 3823.70 | Industrial fatty alcohols |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 2.5% EUDR from Dec 2025 - PFAD is a palm derivative in Annex I. |
| India (BCD) | 12.5% |
| China | 5% |
Numerical Example: 6,000 MT PFAD, FOB Dumai USD 720/MT, CIF Rotterdam
6,000 MT PFAD, FOB Dumai USD 720/MT, CIF Rotterdam. Run your own numbers in the Import Duty & Tax calculator.
- · EUDR Annex I - all palm-oil products.
- · EU RED III Annex IX Part B - PFAD is now 'crop-based' (not 'waste/residue'), removing double counting from 2023 in many member states.
- · FOSFA / PORAM contract.
- · IMDG Class 3 UN 1993 for shipping (flash point).
- · Indonesia
- · Malaysia
Frequently asked questions
In the EU RED III, PFAD is treated as co-product (not residue) - it no longer double-counts toward biofuel obligations in most member states from 2023. UK RTFO decided similarly. This cut PFAD demand for biodiesel and moved it back to oleochemical uses (soap, feed).
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to edible oils (HS 3823.19) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.