Chapter 15 covers animal and vegetable fats and oils and their cleavage products, prepared edible fats, animal and vegetable waxes. It includes crude oils extracted from oil seeds or fruits, refined oils, and oil products processed by hydrolysis, saponification, etc. The fats and oils in this chapter are classified by source (vegetable or animal) and degree of processing (crude, refined, hydrogenated, etc.), and are important raw materials for the food, chemical, and daily chemical industries. Heading 1513 covers coconut oil, palm kernel oil and their fractions, including both crude and refined. These fats and oils are mainly derived from coconut meat or palm kernels, are rich in lauric acid, and are commonly used in food, soap, cosmetics, and biodiesel. Under this heading, they are further subdivided by oil type (coconut oil, palm kernel oil) and processing state (crude, refined). Code 151321 is a six-digit subheading. The first 2 digits '15' indicate Chapter 15: Animal and vegetable fats and oils and their cleavage products. Digits 3-4 '13' indicate heading 1513: Coconut oil, palm kernel oil and their fractions. Digits 5-6 '21' indicate subheading 1513.21: Crude palm kernel oil. Among them, '2' represents palm kernel oil (distinguished from coconut oil '1'), and '1' represents crude (distinguished from refined '2'). Therefore, 151321 precisely refers to crude palm kernel oil, i.e., palm kernel oil that has not been refined and remains in its original state. The commodity is crude palm kernel oil, which has not undergone chemical or physical refining processes such as refining, bleaching, or deodorizing, and meets the description of subheading 1513.21. If it had been refined, it should be classified under 1513.29 (refined palm kernel oil). If it were palm oil (extracted from palm fruit mesocarp), it would be classified under 1511. If it were coconut oil, it would be classified under 1513.11 or 1513.19. Therefore, based on the raw material source and processing state, it is correctly classified under 151321.

Product Name: Fill in the standard Chinese and English names of the commodity, which should be consistent with the contract and invoice, such as '初榨棕榈仁油 Virgin Palm Kernel Oil'. Processing Method: Explain the extraction process of the oil, such as 'pressing', 'solvent extraction', 'crude', etc. Crude refers to crude oil obtained by mechanical pressing or solvent extraction without refining. Composition Content: Fill in the main fatty acid composition or active ingredient content, such as lauric acid content, free fatty acid content, etc., which helps confirm the characteristics of the commodity. Packaging Specifications: Indicate the packaging type and net weight, such as 'bulk', '190kg/drum', '25kg/bag', etc., which affects transportation and regulatory conditions. Place of Origin: Fill in the country or region where the oil is produced, which affects tariff preferences and trade control measures. Brand: If there is a brand, fill in the brand name; if there is no brand, fill in 'None' or 'Unbranded'. Use: Explain the final use of the oil, such as 'edible', 'cosmetic use', 'industrial use', etc. Different uses may involve different regulations. Product Name: Crude Palm Kernel Oil (Virgin Palm Kernel Oil) Processing Method: Crude (pressed) Composition Content: Lauric acid ≥48%, free fatty acids ≤5% Packaging Specifications: Bulk, net weight 1000 tons Place of Origin: Indonesia Brand: Unbranded Use: Used in the production of soap and cosmetics Note: The above is a simulated customs declaration form filling example. Actual declaration must be based on the true condition of the goods and relevant documents must be provided. Mistakenly confusing 'crude' with 'refined', resulting in subheading errors (151321 vs 151329). Failure to distinguish palm kernel oil from palm oil; palm oil should be classified under 1511, not 1513. Ignoring the declaration of composition content, unable to prove crude characteristics, which may trigger customs questioning.

The core basis for classification is the notes to Chapter 15 of the Harmonized Commodity Description and Coding System and the subheading texts. Crude palm kernel oil refers to oil extracted from palm kernels (Elaeis guineensis) that has not been refined, bleached, deodorized, or otherwise treated to alter its chemical properties. The key determination points are: 1) the raw material is palm kernel, not palm fruit mesocarp; 2) the processing state is crude, i.e., only physical methods such as pressing, centrifugation, filtration, or crude oil after solvent extraction; 3) it has not undergone any chemical refining. If the above conditions are met, it is classified under 1513.21. 1511 Palm oil and its fractions: 1511 is oil extracted from palm fruit mesocarp, while 1513 is oil extracted from palm kernels or coconut meat. The raw material parts are different, and the fatty acid composition differs significantly. 1513.11 Crude coconut oil: 1513.11 is crude coconut oil, with coconut meat as the raw material; 1513.21 is crude palm kernel oil, with palm kernel as the raw material. The two are similar in appearance but different in source and can be distinguished by fatty acid composition. 1513.29 Refined palm kernel oil: 1513.29 is refined palm kernel oil, light in color and low in acid value; 1513.21 is crude, retaining more natural components, darker in color, and may have a higher acid value. 1515.90 Other fixed vegetable oils: 1515.90 covers other vegetable oils not elsewhere specified, such as oils other than palm kernel oil. If it cannot be determined to be palm kernel oil, it may be mistakenly classified under this code. Is the raw material palm kernel, rather than palm fruit mesocarp or coconut? Is the processing method crude, i.e., not refined, bleached, or deodorized? Is there proof of composition such as fatty acid composition? Do the packaging and labels clearly indicate 'Crude Palm Kernel Oil'? Does the place of origin affect tariff preferences or trade controls?

How can I query the HS code for crude palm kernel oil? You can use the official website of the General Administration of Customs, HS code query platforms, or professional classification databases, enter the keyword 'crude palm kernel oil' or 'Virgin Palm Kernel Oil', and the system will display candidate codes. It is necessary to check the commodity description against the subheading text to confirm the processing state and raw material source. It is recommended to also refer to the Import and Export Tariff and its notes. What is the difference between crude palm kernel oil and refined palm kernel oil when declaring? The main difference lies in the processing method: when declaring crude oil, it is necessary to indicate 'crude' and the processing technique (such as pressing), while for refined oil, indicate 'refined' and the refining process. The two are classified under different subheadings (151321 vs 151329), and regulatory conditions and tariffs may differ. False declaration may lead to classification errors and penalties. How can palm kernel oil and palm oil be distinguished? Palm oil comes from palm fruit mesocarp and is classified under 1511; palm kernel oil comes from palm kernels and is classified under 1513. In appearance, palm oil is often red-orange, while palm kernel oil is white to pale yellow. Chemically, palm kernel oil is rich in lauric acid, while palm oil is rich in palmitic acid and oleic acid. They can be distinguished by fatty acid composition testing. What documents are required for importing crude palm kernel oil? Usually, a contract, invoice, packing list, bill of lading, certificate of origin, phytosanitary certificate, composition test report, etc. are required. If used for food, a food circulation permit and inspection and quarantine certificate for inbound goods are also required. The specific document requirements are subject to the latest regulations of customs and inspection and quarantine authorities. How can I query the tariff rate for HS code 151321? You can consult the Import and Export Tariff of the People's Republic of China or the website of the General Administration of Customs, and determine the applicable rate based on the place of origin (MFN, agreement rate, etc.). Tariff rates are subject to adjustment, and it is recommended to use the latest tariff at the time of declaration. You may also consult a professional customs broker or customs. What are the consequences of a false declaration? A false declaration may lead to supplementary tax payment, fines, downgrading of credit rating, or even suspected smuggling. If the classification error affects tax collection, customs may recover taxes for 3 years and impose late fees. It is recommended to declare truthfully and apply for advance classification if necessary. In which industries can crude palm kernel oil be used? Crude palm kernel oil is rich in lauric acid and is mainly used in soap, cosmetics, food (such as cocoa butter substitute), biodiesel, etc. Different uses may involve different regulatory conditions, and the use must be truthfully filled in when declaring. How can the quality of crude palm kernel oil be confirmed? Indicators such as free fatty acid content, moisture and volatile matter, unsaponifiable matter, and color can be referenced. Crude oil usually has higher free fatty acids and darker color. Specific standards can refer to the Codex Alimentarius or contractual agreements.