# Customs tariff code 2306.60.00: Of palm nuts or kernels

> Customs tariff code 2306.60.00 covers Of palm nuts or kernels. The third-country duty rate is Cond:  B cert: Y-155 (01):50.000 % ; B (01):0.000 %, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/23066000
- Reference data as at: 2026-05-21
- Customs code: 2306.60.00
- Third-country duty: Cond:  B cert: Y-155 (01):50.000 % ; B (01):0.000 %
- Declarable: no

## Where this code sits in the tariff

- 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
  - 2306 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305
    - 2306.60 Of palm nuts or kernels
      - 2306.60.00 Of palm nuts or kernels

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Third-country duty | Cond:  B cert: Y-155 (01):50.000 % ; B (01):0.000 % | MFN |
| United Kingdom | 0 % | Tariff preference |
| Morocco | 0 % | Tariff preference |
| Preferential origin in accordance with the Agreement in the… | 0 % | Tariff preference |
| Korea, Republic of (South Korea) | 0 % | Tariff preference |
| Israel | 0 % | Tariff preference |
| Russian Federation | 50 % | Third country duty |
| Belarus | 50 % | Third country duty |

## Compliance regimes

- EUDR: in scope (oil palm)

## Binding tariff information for this code

- **PTBTI2024-IPV-012** (PT): Cascas de palmiste, duras e impróprias para a alimentação animal. As cascas compreendem a parte externa do caroço do fruto da palma e constituem um resíduo sólido proveniente da extração do óleo de palma. Processo produtivo: Os frutos da palma são retirados das palmeiras e encaminhados para as fábricas de produção de óleo de palma, onde são processados para retirar a polpa da qual é extraído o óleo de palma. O caroço, que é composto pela casca e pelo óleo de palmiste, é separado do restante processo. Posteriormente o caroço é separado da casca, e a extração do óleo de palmiste é feita por meio de prensagem, solventes ou por centrifugação. As cascas são então submetidas a um processo de lavagem (opcional), secagem, com recurso a um secador a vapor industrial, e crivagem (limpeza por meio de crivos); sendo posteriormente vendidas para a indústria da biomassa. Cascas de palmiste apresentadas a granel.
- **ITBTIIT-2017-0489A-277100** (IT): NOCCIOLE E FRAMMENTI DI GUSCI, NOCCIOLI E SEMI OLEOSI, DI COLORE BRUNO DELLE DIMENSIONI APPROSSIMATIVE DI QUALCHE CENTIMETRO. LA MERCE ESPOSTA A FONTI DI CALORE, CARBONIZZA FACILMENTE. DETTI RESIDUI SOLIDI SONO DESTINATI DIRETTAMENTE O TRAMITE LAVORAZIONI MECCANICHE, A BIOMASSA COMBUSTIBILE. IL PRODOTTO E' OTTENUTO DALLA FRAMMENTAZIONE DELL'ENDOCARPO PRIVATO DEL SEME E DALLA PARTE ESTERNA DELLO STESSO ENDOCARPO (BUCCE). LA MERCE NON E'PRESENTATA NELLA CONFEZIONE ORIGINALE.
- **PLPL-WIT-2013-01007** (PL): Rozdrobnione skorupy pestek palmy olejowej (Elaeis guineensis), stanowiące pozostałość po procesie produkcji oleju palmowego; wykorzystywane jako biomasa na opał.
- **PLPL-WIT-2013-00778** (PL): Rozdrobnione skorupy pestek palmy olejowej (Elaeis guineensis), stanowiące pozostałość po procesie produkcji oleju palmowego; wykorzystywane jako biomasa na opał.
- **SK30294/11/5219/164** (SK): Palmové odrezky predstavujú vedľajší produkt vznikajúci pri priemyselnej výrobe palmového oleja. Ako alternatívny zdroj energie sú určené na ďalšie využitie ako biopalivo.
- **PLPL-WIT-2010-01023** (PL): Rozdrobnione skorupy pestek palmy olejowej, stanowiące pozostałość po procesie produkcji oleju palmowego; wykorzystywane jako biomasa na opał.
- **PLPL-WIT-2010-00009** (PL): Rozdrobnione skorupy pestek palmy olejowej (Elaeis Guineensis), stanowiące pozostałość po procesie produkcji oleju palmowego; wykorzystywane jako biomasa na opał.
- **NLRTD-2009-002361** (NL): Stukjes bruine schil van palmpitten waar het vet nagenoeg uit verwijderd is, zijnde vast afval verkregen bij de winning van plantaardige vetten of oliën, voorzien van ondermeer -volgens opgave- de volgende uiterlijke kenmerken: - een ovale langwerpige vorm; - lengte van ongeveer 2 tot 4 cm; - dikte van 1 tot 2 cm; - vochtgehalte 7 tot 10%.

## Notes that govern this classification

### Kapitel 23

1. Zu Position 2309 gehören auch Erzeugnisse der zur Fütterung verwendeten Art, anderweit weder genannt noch inbegriffen, die aus der Verarbeitung von pflanzlichen oder tierischen Stoffen stammen und die durch die Verarbeitung die wesentlichen Merkmale der Ausgangsstoffe verloren haben. Dies gilt nicht für pflanzliche Abfälle, pflanzliche Rückstände und Nebenerzeugnisse aus dieser Verarbeitung (RV E2301000). Unterpositions-Anmerkungen 1. Als „erucasäurearme Raps- oder Rübsensamen“ im Sinne der Unterposition 2306 41 gelten Samen mit der Beschaffenheit, wie sie in der Unterpositionsanmerkung 1 zu Kapitel 12 festgelegt ist (RV F2301000). Zusätzliche Anmerkungen 1. Zu den Unterpositionen 2303 10 11 und 2303 10 19 gehören nur Rückstände aus der Maisstärkegewinnung. …

### Abschnitt IV

1. In diesem Abschnitt gelten als „Pellets“ Erzeugnisse, die entweder unmittelbar durch Pressen oder durch Zusatz eines Bindemittels in einer Menge von 3 GHT oder weniger zu Zylindern, Kügelchen usw. agglomeriert worden sind (RV C0401000).

## Subdivisions of this code

- 2306.60.00.00.0 aus Palmnüssen oder Palmkernen

## Frequently asked questions

### What does customs tariff code 2306.60.00 cover?

Code 2306.60.00 covers Of palm nuts or kernels. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 2306.60.00?

The third-country duty rate for 2306.60.00 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 2306.60.00?

The first six digits form the HS code: 230660. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 2306.60.00 have?

2306.60.00 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.

### Where does 2306.60.00 sit in the tariff?

2306.60.00 sits in this hierarchy: 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER > 2306 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 > 230660 Of palm nuts or kernels. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 2306.60.00?

Yes. The EBTI database holds decisions on 2306.60.00, for example PTBTI2024-IPV-012. A BTI shows which product characteristics the customs authority relied on.

### 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 2306.60.00 in scope of the EUDR?

Yes. 2306.60.00 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 2306.60.00 change?

2306.60.00 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/23066000.