HS Code for Palm Kernel Meal (HS 2306.60)
By-product of palm kernel oil extraction - remaining cake/meal (14-16% protein, 12-16% fibre) used mainly as ruminant feed in EU/UK dairy and beef systems, and Korea/NZ. EUDR (Reg 2023/1115) covers all palm-derived products including HS 2306.60.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2306.60 | Oil-cake of palm nuts or kernels |
| 1513.29 | Palm kernel or babassu oil, other than crude |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% MFN zero; EUDR applies. |
| United Kingdom | 0% |
| New Zealand | 0% |
Numerical Example: 10,000 MT PKM (min 14% protein), FOB Belawan USD 175/MT, CIF Rotterdam
10,000 MT PKM (min 14% protein), FOB Belawan USD 175/MT, CIF Rotterdam. Run your own numbers in the Import Duty & Tax calculator.
- · EUDR Reg 2023/1115 - geolocation, cut-off 31 Dec 2020.
- · EU Reg 68/2013 feed materials register.
- · GAFTA 119 contract terms for meal.
- · Indonesia
- · Malaysia
- · Papua New Guinea
- · Colombia
Frequently asked questions
Yes. PKM (palm kernel meal), PKE (palm kernel expeller) and PKC (palm kernel cake) are used interchangeably in trade. The difference is subtle - expeller vs solvent extraction gives slightly different residual oil (5-8% vs 1-3%) - but commercially they trade under the same benchmark.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agriculture (HS 2306.60) 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.