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HS 1513.29Edible oils

HS Code for Palm Kernel Oil (HS 1513.29)

PKO is the oil extracted from the kernel (as opposed to the palm fruit flesh which gives crude palm oil). PKO is a lauric-family oil (48% C12), used in surfactants, ice cream fat, chocolate coating (CBS - cocoa butter substitute). EUDR covers PKO along with CPO.

Reviewed against WCO HS · WTO IDB · National customs schedules5 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
1513.21Crude palm kernel oil
1513.29Refined palm kernel oil and fractions
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
European Union
3.2-10.9%
EUDR DDS required from Dec 2025.
India (BCD)
20-35%
United States
0-8 c/lb
China
10%

Worked landed-cost example

2,500 MT refined PKO (RBDPKO), FOB Belawan USD 1,180/MT, CIF Rotterdam

FOBUSD 2,950,000
Freight + insuranceUSD 90,000
CIFUSD 3,040,000
EU duty 9%USD 273,600
Landed ≈ USD 3.31m into Rotterdam. EUDR DDS at oleochemical plant is a documentary condition.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · EUDR Annex I palm oil scope covers CPO and PKO.
  • · RSPO / MSPO / ISPO sustainability certification.
  • · FOSFA / PORAM contract for palm-family oils.
  • · MPOB (Malaysian Palm Oil Board) quality standards.
  • · REACH for oleochemical downstream.
Top exporting countries
  • · Indonesia
  • · Malaysia
  • · Thailand

Frequently asked questions

Why PKO trades at premium to CPO?

PKO's lauric composition (C12/C14) is closer to coconut oil than CPO. Detergent alcohol and surfactant plants pay a premium (USD 100-400/MT) for lauric oils vs oleic (CPO). PKO price also correlates with coconut oil (CNO) price rather than CPO.

Destination market toolkits

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

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
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 United Arab Emirates →
VAT · 5% standard

Edible oils landed-cost pages: every destination market

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

Related commodity guides

HS 1511.10Edible oils
HS Code for Crude Palm Oil / CPO (HS 1511.10) →
HS 1507Edible oils
HS Code for Soybean Oil (HS 1507) →
HS 1511.90Edible oils
HS Code for RBD Palm Olein (HS 1511.90) →
HS 3823.19Edible oils
HS Code for Palm Fatty Acid Distillate / PFAD (HS 3823.19) →

Related tools

HS Code Lookup →
Search harmonised codes across 21 sections.
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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