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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 1513.21 | Crude palm kernel oil |
| 1513.29 | Refined palm kernel oil and fractions |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 3.2-10.9% EUDR DDS required from Dec 2025. |
| India (BCD) | 20-35% |
| United States | 0-8 c/lb |
| China | 10% |
Numerical Example: 2,500 MT refined PKO (RBDPKO), FOB Belawan USD 1,180/MT, CIF Rotterdam
2,500 MT refined PKO (RBDPKO), FOB Belawan USD 1,180/MT, CIF Rotterdam. Run your own numbers in the Import Duty & Tax calculator.
- · 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.
- · Indonesia
- · Malaysia
- · Thailand
Frequently asked questions
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to edible oils (HS 1513.29) 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 | 30% | IGST 18% | Assessable value + duty | 53.9% |
| 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 | 0% | PPN 11% | CIF + duty | 13.5% |
| 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.