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HS 2306.60Agriculture

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.

Reviewed against WCO HS · WTO IDB · National customs schedules4 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
2306.60Oil-cake of palm nuts or kernels
1513.29Palm kernel or babassu oil, other than crude
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
European Union
0%
MFN zero; EUDR applies.
United Kingdom
0%
New Zealand
0%

Worked landed-cost example

10,000 MT PKM (min 14% protein), FOB Belawan USD 175/MT, CIF Rotterdam

FOBUSD 1,750,000
Freight + insuranceUSD 260,000
CIFUSD 2,010,000
EU dutyUSD 0
EUDR compliance amortized≈ USD 2,500
EU landed USD 2.01m; feed FOB spread PKM vs soymeal typically 40-55%.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · EUDR Reg 2023/1115 - geolocation, cut-off 31 Dec 2020.
  • · EU Reg 68/2013 feed materials register.
  • · GAFTA 119 contract terms for meal.
Top exporting countries
  • · Indonesia
  • · Malaysia
  • · Papua New Guinea
  • · Colombia

Frequently asked questions

PKM vs PKE - same thing?

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.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for agriculture.

Import into United Kingdom →
VAT · 20% standard, 5% reduced, 0% zero-rated
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Indonesia →
PPN (VAT) + PPh 22 (income tax prepayment) · PPN 11% (12% planned); PPh 22 2.5% (with API) or 7.5% (no API)
Import into India →
IGST on imports · 5% / 12% / 18% / 28%
Import into China →
Import VAT · 13% standard, 9% reduced, 6% services
Import into United States →
No federal VAT / GST · 0% federal

Agriculture landed-cost pages: every destination market

Jump straight to the agriculture import guide for any of the destination markets we cover.

Related commodity guides

HS 1201Agriculture
HS Code for Soybeans (HS 1201) - EUDR Guide →
HS 2304Agriculture
HS Code for Soybean Meal (HS 2304.00) →
HS 0901.11Agriculture
HS Code for Robusta Coffee (HS 0901.11) →
HS 1805Agriculture
HS Code for Cocoa Powder (HS 1805.00) →

Related tools

HS Code Lookup →
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Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

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