Customs tariff code 1207.10: Palm nuts and kernels
Reference data as at 1 July 2026
Customs tariff code 1207.10 covers Palm nuts and kernels. The third-country duty rate is Cond: B cert: Y-155 (01):50.000 % ; B (01):0.000 %, plus import VAT.
1207.10 is HS subheading in the EU customs tariff, in chapter 12. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.
This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.
- Customs code
- 1207.10
- Third-country duty
- Cond: B cert: Y-155 (01):50.000 % ; B (01):0.000 %
- Declarable
- No
- Binding rulings
- 0
Where this code sits in the tariff
From HS code to customs tariff code 1207.10
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | Cond: B cert: Y-155 (01):50.000 % ; B (01):0.000 % | MFN |
| Jordan | 0 % | Tariff preference |
| San Marino | 0 % | Customs Union Duty |
| Moldova, Republic of | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| Lebanon | 0 % | Tariff preference |
| Iceland | 0 % | Tariff preference |
| Egypt | 0 % | Tariff preference |
| Andorra | 0 % | Tariff preference |
| Korea, Republic of (South Korea) | 0 % | Tariff preference |
| Mexico | 0 % | Tariff preference |
| Kenya | 0 % | Tariff preference |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Compliance regimes on this code
Beyond the duty rate, these EU regimes attach to this code. Each verdict follows from the code alone; the goods themselves can still fall outside a regime.
Derived from TARIC and the published EU regulations. It is a starting point for a screening, not a compliance assessment of your goods.
Binding tariff information for this code
The EBTI database currently holds no valid binding tariff information for this code. Comparable cases are found through the parent heading.
Notes that govern this classification
Erläuterungen zum Harmonisierten System (HS) Zu dieser Position gehören Samen und Früchte, die der Gewinnung von Ölen oder Fetten zu Speise- oder technischen Zwecken dienen, ausgenommen sind Waren der Positionen 1201 bis 1206 (siehe auch Allgemeines). Von den hier erfassten Früchten und Samen sind zu nennen: Babassukerne; Nachtkerzensamen der Arten Oenothera biennis und Bassiasaat (siehe Illipesaat, Mowrasaat und Oenothera lamarckiana; Sheanüsse); Nigersaat; Baumwollsaat Oiticicasaat; Bucheckern; Palmnüsse und ihre Kerne (Elaeis guineensis); Candlenüsse; Perillasaat; Carapasamen; Pulguerasaat; Caulmoograsaat; Rizinussaat; Crotonsaat; Saflorsaat; Hanfsaat; Senfsaat; Holznüsse (Elaeococcasamen); Sesamsaat; Illipesaat; Sheanüsse; Kapoksaat; Stillingiasaat; Mohnsaat; Teesaat; Mowrasaat; Traubenkerne. …
1. Zu Position 1207 gehören insbesondere Palmnüsse und Palmkerne, Baumwollsamen, Rizinussamen, Sesamsamen, Senfsamen, Saflorsamen, Mohnsamen und Sheanüsse (Karitenüsse). Zu dieser Position gehören jedoch nicht Waren der Position 0801 oder 0802 und Oliven (Kapitel 7 oder Kapitel 20) (RV E1201000). 2. Zu Position 1208 gehören sowohl nichtentfettete als auch teilweise entfettete Mehle sowie Mehle, die entfettet, sodann vollständig oder teilweise mit ihren ursprünglichen Ölen aufgefettet worden sind. Ausgenommen sind jedoch Rückstände der Positionen 2304 bis 2306 (RV E1202000). 3. Samen von Rüben, Samen für Wiesen, Samen von Zierblumen, Samen von Gemüse, Samen von Waldbäumen, Samen von Obstbäumen, Samen von Wicken (ausgenommen solche der Art Vicia faba) oder Samen von Lupinen gelten als Samen zur Aussaat im Sinne der Position 1209 (RV E1203100). …
1. In diesem Abschnitt gelten als „Pellets“ Erzeugnisse, die entweder unmittelbar durch Pressen oder durch Zusatz eines Bindemittels in einer Menge von nicht mehr als 3 GHT zu Zylindern, Kügelchen usw. agglomeriert worden sind (RV C0201000).
Subdivisions of this code
Frequently asked questions
What does customs tariff code 1207.10 cover?
Code 1207.10 covers Palm nuts and kernels. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 1207.10?
The third-country duty rate for 1207.10 is Cond: B cert: Y-155 (01):50.000 % ; B (01):0.000 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.
What is the HS code for 1207.10?
The first six digits form the HS code: 120710. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 1207.10 have?
1207.10 has six digits and matches the globally uniform HS subheading. A German import declaration requires the eleven-digit commodity code.
Where does 1207.10 sit in the tariff?
1207.10 sits in this hierarchy: 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER > 1207 Other oil seeds and oleaginous fruits, whether or not broken. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 1207.10?
The EBTI database currently holds no valid decisions on 1207.10. Comparable cases are found through the parent heading instead.
What happens if the customs tariff code is wrong?
An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.
Is 1207.10 in scope of the EUDR?
Yes. 1207.10 appears in Annex I of the EU deforestation regulation (commodity oil palm). A due diligence statement and geolocation data for the plots of production are required.
Does customs tariff code 1207.10 change?
1207.10 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.