Chapter 15 covers animal and vegetable fats and oils and their cleavage products, prepared edible fats, and animal and vegetable waxes. It includes crude oils extracted from animal and vegetable raw materials, refined oils, modified oils, and by-products of oil processing, such as fatty acids and glycerol. This chapter is an important raw material classification chapter for industries such as food, chemicals, and cosmetics. Heading 1513 covers coconut oil, palm kernel oil or babassu oil and their fractions, whether or not refined, but not chemically modified. It includes virgin oil, refined oil, and fractions such as stearin and oleic acid. The oils and fats under this heading mainly come from the kernels of palm family plants and are widely used in food, personal care, and industrial fields. The first 2 digits 15: indicates Chapter 15, animal and vegetable fats and oils and their cleavage products. Digits 3-4, 13: indicates heading 1513, specifically coconut oil, palm kernel oil or babassu oil and their fractions. Digits 5-6, 29: indicates subheading 1513.29, namely other fractions of coconut oil, palm kernel oil or babassu oil, in a refined state. Note that subheading 1513.21 is for virgin, and 1513.29 is for other (usually refined). This product is refined palm kernel oil, a product obtained after refining palm kernel oil, and has not been chemically modified. According to the classification rules, it should be classified under heading 1513, and because it is not virgin, it is classified under subheading 1513.29. If it were virgin, it would be classified under 1513.21; if chemically modified, under 1518; if it were a mixture of edible fats and oils, under 1517.
Chapter
Chapter 15 covers animal and vegetable fats and oils and their cleavage products, prepared edible fats, and animal and vegetable waxes. It includes crude oils extracted from animal and vegetable raw materials, refined oils, modified oils, and by-products of oil processing, such as fatty acids and glycerol. This chapter is an important raw material classification chapter for industries such as food, chemicals, and cosmetics.
Heading
Heading 1513 covers coconut oil, palm kernel oil or babassu oil and their fractions, whether or not refined, but not chemically modified. It includes virgin oil, refined oil, and fractions such as stearin and oleic acid. The oils and fats under this heading mainly come from the kernels of palm family plants and are widely used in food, personal care, and industrial fields.
Digit Breakdown
The first 2 digits 15: indicates Chapter 15, animal and vegetable fats and oils and their cleavage products. Digits 3-4, 13: indicates heading 1513, specifically coconut oil, palm kernel oil or babassu oil and their fractions. Digits 5-6, 29: indicates subheading 1513.29, namely other fractions of coconut oil, palm kernel oil or babassu oil, in a refined state. Note that subheading 1513.21 is for virgin, and 1513.29 is for other (usually refined).
Classification Basis
This product is refined palm kernel oil, a product obtained after refining palm kernel oil, and has not been chemically modified. According to the classification rules, it should be classified under heading 1513, and because it is not virgin, it is classified under subheading 1513.29. If it were virgin, it would be classified under 1513.21; if chemically modified, under 1518; if it were a mixture of edible fats and oils, under 1517.
📝 Declaration Elements
Product name: The specific name of the declared product, which should be stated as refined palm kernel oil, avoiding colloquial or vague names. Processing method: Explain the extraction and refining processes of the oil, such as pressing, solvent extraction, refining, bleaching, deodorization, etc. Whether virgin: Clearly state whether it is virgin oil, as virgin and refined are classified differently and this affects the subheading determination. Component content: Indicate the main fatty acid composition or active ingredient content, such as lauric acid content, etc. Packaging specifications: Explain the packaging form and net weight, such as bulk, drum, retail packaging, etc. Brand or manufacturer: Provide manufacturer or brand information for traceability and price review. Use: Explain the main use of the oil, such as food processing, cosmetic raw materials, industrial use, etc. Product name: Refined palm kernel oil; Processing method: pressed and then refined through degumming, deacidification, bleaching, and deodorization; Whether virgin: No; Component content: lauric acid about 48%, myristic acid about 16%; Packaging specifications: 190kg/drum, non-retail packaging; Brand: ABC; Use: used in the manufacture of soap and cosmetics. Mistakenly classifying refined palm kernel oil under virgin subheading 1513.21, resulting in tax rate differences. Failing to distinguish palm kernel oil from palm oil and incorrectly classifying under 1511. Ignoring chemical modification; if the oil has undergone hydrogenation or other treatment, it should be classified under 1518. Incomplete declaration elements, such as missing processing method or component content.
Product name
The specific name of the declared product, which should be stated as refined palm kernel oil, avoiding colloquial or vague names.
⚠️ Writing only 'palm oil' or 'edible oil', without distinguishing palm kernel oil from palm oil.
Processing method
Explain the extraction and refining processes of the oil, such as pressing, solvent extraction, refining, bleaching, deodorization, etc.
⚠️ Filling in only 'refined' in general terms, without specifying the refining steps.
Whether virgin
Clearly state whether it is virgin oil, as virgin and refined are classified differently and this affects the subheading determination.
⚠️ Mistakenly declaring refined oil as virgin oil, leading to classification errors.
Component content
Indicate the main fatty acid composition or active ingredient content, such as lauric acid content, etc.
⚠️ Not providing composition information, or writing only '100% palm kernel oil'.
Packaging specifications
Explain the packaging form and net weight, such as bulk, drum, retail packaging, etc.
⚠️ Not indicating whether it is retail packaging, affecting the applicable tax rate.
Brand or manufacturer
Provide manufacturer or brand information for traceability and price review.
⚠️ Incomplete information or use of false brands.
Use
Explain the main use of the oil, such as food processing, cosmetic raw materials, industrial use, etc.
⚠️ The use description is too broad, such as 'industrial use'.
Example： Product name: Refined palm kernel oil; Processing method: pressed and then refined through degumming, deacidification, bleaching, and deodorization; Whether virgin: No; Component content: lauric acid about 48%, myristic acid about 16%; Packaging specifications: 190kg/drum, non-retail packaging; Brand: ABC; Use: used in the manufacture of soap and cosmetics.
Common Mistakes：
Mistakenly classifying refined palm kernel oil under virgin subheading 1513.21, resulting in tax rate differences.
Failing to distinguish palm kernel oil from palm oil and incorrectly classifying under 1511.
Ignoring chemical modification; if the oil has undergone hydrogenation or other treatment, it should be classified under 1518.
Incomplete declaration elements, such as missing processing method or component content.
🎯 Classification Logic
The core basis for classification is the source of the oil, its processing state, and whether it has been chemically modified. Refined palm kernel oil comes from palm kernels, has been refined but not chemically modified, and is therefore classified under 1513.29. If virgin, it is classified under 1513.21; if palm oil, under 1511; if chemically modified such as by hydrogenation or interesterification, under 1518; if a mixed edible oil, under 1517. 1513.21 Virgin palm kernel oil: Virgin oil has not been refined, has a higher acid value, and is darker in color; refined oil has undergone deacidification, bleaching, and other treatments and is more stable in quality. 1511.90 Refined palm oil: Palm oil comes from palm fruit mesocarp, while palm kernel oil comes from palm kernels. Their fatty acid compositions differ greatly: palm oil is rich in palmitic acid, while palm kernel oil is rich in lauric acid. 1518.00 Chemically modified oils and fats: Chemical modification includes hydrogenation, interesterification, etc., which change the triglyceride structure of the oil, whereas refining is only physical refining and does not change the chemical structure. 1517.90 Mixed edible oils: Mixed oil is a mixture of multiple oils, whereas refined palm kernel oil is a single oil and has not been mixed with other oils. 1516.20 Hydrogenated vegetable oil: Hydrogenated oil has undergone hydrogenation and is solid or semi-solid, whereas refined palm kernel oil is still liquid and has not been hydrogenated. Confirm whether the oil source is palm kernel? Is the processing method refining rather than virgin? Has it been chemically modified? Has it been mixed with other oils? Is the packaging non-retail?
Basis
The core basis for classification is the source of the oil, its processing state, and whether it has been chemically modified. Refined palm kernel oil comes from palm kernels, has been refined but not chemically modified, and is therefore classified under 1513.29. If virgin, it is classified under 1513.21; if palm oil, under 1511; if chemically modified such as by hydrogenation or interesterification, under 1518; if a mixed edible oil, under 1517.
Confused Codes：
1513.21 - Virgin palm kernel oil
Virgin oil has not been refined, has a higher acid value, and is darker in color; refined oil has undergone deacidification, bleaching, and other treatments and is more stable in quality.
1511.90 - Refined palm oil
Palm oil comes from palm fruit mesocarp, while palm kernel oil comes from palm kernels. Their fatty acid compositions differ greatly: palm oil is rich in palmitic acid, while palm kernel oil is rich in lauric acid.
1518.00 - Chemically modified oils and fats
Chemical modification includes hydrogenation, interesterification, etc., which change the triglyceride structure of the oil, whereas refining is only physical refining and does not change the chemical structure.
1517.90 - Mixed edible oils
Mixed oil is a mixture of multiple oils, whereas refined palm kernel oil is a single oil and has not been mixed with other oils.
1516.20 - Hydrogenated vegetable oil
Hydrogenated oil has undergone hydrogenation and is solid or semi-solid, whereas refined palm kernel oil is still liquid and has not been hydrogenated.
Self-Check：
✓ Confirm whether the oil source is palm kernel?
✓ Is the processing method refining rather than virgin?
✓ Has it been chemically modified?
✓ Has it been mixed with other oils?
✓ Is the packaging non-retail?
❓ FAQ
What is the difference in HS codes between refined palm kernel oil and virgin palm kernel oil? Virgin palm kernel oil is classified under subheading 1513.21, and refined palm kernel oil under 1513.29. The difference lies in the processing method: virgin oil is obtained only by mechanical pressing or solvent extraction and has not been refined; refined oil has undergone degumming, deacidification, bleaching, deodorization, and other processes and is purer in quality. How can it be determined whether palm kernel oil has been chemically modified? Chemical modification includes hydrogenation, interesterification, fractionation, etc., and changes the triglyceride structure or fatty acid composition of the oil. If it has only undergone physical refining such as bleaching and deodorization, it is not modified and is still classified under 1513. If hydrogenated, it is classified under 1516; if interesterified, under 1518. How are palm kernel oil and palm oil distinguished in HS codes? Palm oil comes from palm fruit mesocarp and is classified under heading 1511; palm kernel oil comes from palm kernels and is classified under heading 1513. Their fatty acid compositions differ: palm oil is rich in palmitic acid (C16:0), while palm kernel oil is rich in lauric acid (C12:0). Information on the source part must be provided at declaration. If refined palm kernel oil is used in cosmetics, is the HS code different? The HS code is mainly classified according to the physical and chemical properties of the oil, and use does not affect the code. Refined palm kernel oil is classified under 1513.29 whether used for food or cosmetics. However, if it is mixed with other substances to make cosmetics, it may be classified under Chapter 33. What test reports are required when declaring refined palm kernel oil? Test reports on fatty acid composition, acid value, peroxide value, color, etc. are usually required to prove that it is refined and unmodified. Customs may require certificates of origin, health certificates, etc. The specific requirements are subject to the importing country. How can import tariffs for refined palm kernel oil be checked? Tariff rates must be determined according to the importing country, country of origin, trade agreements, etc. You can check the importing country's customs tariff schedule or use official tariff inquiry systems, such as the website of the General Administration of Customs of China, EU TARIC, etc. It is advisable to consult a professional customs broker. If refined palm kernel oil is mixed with other oils, how should it be classified? If the mixed oil is for edible use, it is classified under 1517; if for industrial use, under 1518. However, if after mixing it is still mainly palm kernel oil and its basic characteristics have not changed, it may still be classified as palm kernel oil. This must be judged according to the mixing ratio and use. Are there special requirements for export tax rebates for refined palm kernel oil under HS code 1513.29? Export tax rebates depend on the exporting country's policies. Usually VAT invoices, customs declarations, export contracts, etc. are required. Refined palm kernel oil may be eligible for rebates, but it is necessary to confirm that the customs code is consistent with the rebate catalog. It is advisable to consult the local tax authority.
Q: What is the difference in HS codes between refined palm kernel oil and virgin palm kernel oil?
A: Virgin palm kernel oil is classified under subheading 1513.21, and refined palm kernel oil under 1513.29. The difference lies in the processing method: virgin oil is obtained only by mechanical pressing or solvent extraction and has not been refined; refined oil has undergone degumming, deacidification, bleaching, deodorization, and other processes and is purer in quality.
Q: How can it be determined whether palm kernel oil has been chemically modified?
A: Chemical modification includes hydrogenation, interesterification, fractionation, etc., and changes the triglyceride structure or fatty acid composition of the oil. If it has only undergone physical refining such as bleaching and deodorization, it is not modified and is still classified under 1513. If hydrogenated, it is classified under 1516; if interesterified, under 1518.
Q: How are palm kernel oil and palm oil distinguished in HS codes?
A: Palm oil comes from palm fruit mesocarp and is classified under heading 1511; palm kernel oil comes from palm kernels and is classified under heading 1513. Their fatty acid compositions differ: palm oil is rich in palmitic acid (C16:0), while palm kernel oil is rich in lauric acid (C12:0). Information on the source part must be provided at declaration.
Q: If refined palm kernel oil is used in cosmetics, is the HS code different?
A: The HS code is mainly classified according to the physical and chemical properties of the oil, and use does not affect the code. Refined palm kernel oil is classified under 1513.29 whether used for food or cosmetics. However, if it is mixed with other substances to make cosmetics, it may be classified under Chapter 33.
Q: What test reports are required when declaring refined palm kernel oil?
A: Test reports on fatty acid composition, acid value, peroxide value, color, etc. are usually required to prove that it is refined and unmodified. Customs may require certificates of origin, health certificates, etc. The specific requirements are subject to the importing country.
Q: How can import tariffs for refined palm kernel oil be checked?
A: Tariff rates must be determined according to the importing country, country of origin, trade agreements, etc. You can check the importing country's customs tariff schedule or use official tariff inquiry systems, such as the website of the General Administration of Customs of China, EU TARIC, etc. It is advisable to consult a professional customs broker.
Q: If refined palm kernel oil is mixed with other oils, how should it be classified?
A: If the mixed oil is for edible use, it is classified under 1517; if for industrial use, under 1518. However, if after mixing it is still mainly palm kernel oil and its basic characteristics have not changed, it may still be classified as palm kernel oil. This must be judged according to the mixing ratio and use.
Q: Are there special requirements for export tax rebates for refined palm kernel oil under HS code 1513.29?
A: Export tax rebates depend on the exporting country's policies. Usually VAT invoices, customs declarations, export contracts, etc. are required. Refined palm kernel oil may be eligible for rebates, but it is necessary to confirm that the customs code is consistent with the rebate catalog. It is advisable to consult the local tax authority.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.