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CN code: 2306 60 00

Of palm nuts or kernels

CN hierarchy: 2323062306 60

Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.

EUDR
In scope of EUDR
Duty
Tullsats okänd — verifiera i Taric MFN
VAT
25 %
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Prepare a Due Diligence Statement (DDS)
Klassio is decision support, not a legally binding classification. For a binding ruling, apply for a Binding Tariff Information (BTI).

Suggested classification

Chapter 23 — Chapter 23 - residues and waste from the food industries; prepared animal fodder

EU Cellar CN2026 · Updated 2026-05-13 14:50

2306 60 00 - Of palm nuts or kernels

Why this?
  • CHAPTER_NOTE_23_1 Chapter note

    1Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_23_2 Chapter note

    1Subheadings 23031011 and 23031019 include only residues from the manufacture of starch from maize and do not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process.Their starch content shall not exceed 28 % by weight on the dry product, in accordance with the method contained in Annex III, part K, to Commission Regulation (EC) No 152/2009, and their fat content shall not exceed 4,5 % by weight on the dry product, determined in accordance with the method contained in Annex III, part G, to Regulation (EC) No 152/2009.

    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_23_3 Chapter note

    Subheading 23069005 includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product:(

    • a) products of an oil content of less than 3 %:starch content: less than 45 %,protein content (nitrogen content × 6,25): not less than 11,5 %;(
    • b) products of an oil content of not less than 3 % and not more than 8 %:starch content: less than 45 %,protein content (nitrogen content × 6,25): not less than 13 %.Moreover, such residues shall not contain ingredients which are not obtained from maize grains.For the determination of the starch and protein content, the methods set out in Regulation (EC) No 152/2009, Annex III, parts K and C, are to be applied.For the determination of the oil and moisture content, the methods set out in Regulation (EC) No 152/2009, Annex III, parts G and A, respectively, are to be applied.Products containing components from parts of maize grains which have been added after processing and have not been subjected to the oil extraction process are excluded.
    EUR-Lex 02025R1926-20260101

EUDR status

EUR-Lex 02023R1115-20251226

In scope of EUDR
The CN code is listed in Annex I of Regulation (EU) 2023/1115. A Due Diligence Statement (DDS) must be submitted before placement on the EU market.
Relevant commodity
  • Oil palm 2306 60
    Oilcake and other solid residues of palm nuts or kernels, whether or not ground or in the form of pellets, resulting from the extraction of palm nut or kernel fats or oils

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Duties and restrictions

Tullverket 2026-05-01

Third-country duty
Tullsats okänd — verifiera i Taric

Erga omnes — applies to all third countries.

Distance sales ≤ €150: €3 per item instead of the ad-valorem duty, 2026-07-01 – 2028-07-01 (Reg (EU) 2026/382).

Tullverket 2026-05-13
Tariff preferences
Tullverket
No preferences registered
Anti-dumping
TARIC
No anti-dumping in force
Other restrictions
TARIC
No other restrictions registered
VAT
Skatteverket
25 % live animals, plants, seed, feed etc. — not food
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.

Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›

25 % import VAT collected at the border (if the business is not VAT-registered).

Source: Tullverket Tulltaxan, 3 measures in force.

What do I do now?

EUDR applies to this code

Country of origin

The risk tier determines how strict the due diligence obligations are under EUDR. Low risk: simplified. Standard: usual checks. High risk: enhanced controls.

Because EUDR applies to this code

  1. Prepare a Due Diligence Statement (DDS)

    Prepare a Due Diligence Statement (DDS) in TRACES NT before placing the goods on the EU market. Klassio pre-fills what can be inferred from the CN code.

    Open DDS preview ›

  2. Customs declaration

    Declare yourself in Tullverket’s e-service or through a broker/forwarder. Enter CN code 2306 60 00 and the duty rate above.

    Importing goods (Tullverket) ›

  3. Look up the country risk tier

    Reg. (EU) 2025/1093 sets the risk tier (low, standard, high) per origin country. The tier determines the scope of checks and documentation required.

    Country risk lookup ›

  4. Verify geolocation

    Polygon or point per forestry unit, agricultural plot, or farm. SAM-block IDs (Sweden) are resolvable via Jordbruksverket.

    Attach SAM-block ›
ALWAYS AVAILABLE
Need a legally binding ruling?
Apply for a BTI (Binding Tariff Information) at your national customs authority (Tullverket in Sweden). Processing ~120 days, valid 3 years.
Apply at Tullverket ›

Sources