Crude palm oil is classified under HS 1511.10. Technically specified natural rubber, including TSR20, is HS 4001.22. Both headings are listed in Annex I of the EUDR, so imports into the EU need a due diligence statement. In the EU, Liberia's status as a least developed country means its products can enter duty free under the Everything But Arms arrangement, provided a valid proof of origin is given.
This guide lists the codes buyers need and what to check on the import declaration. It is part of our guide to buying commodities from West Africa.
Palm oil codes
| HS code | Description |
|---|---|
| 1511.10 | Crude palm oil |
| 1511.90 | Other palm oil and fractions (refined, olein, stearin) |
| 1513.21 | Crude palm kernel oil |
| 1513.29 | Other palm kernel oil |
In the EU Combined Nomenclature, crude palm oil is split by use: oil for technical or industrial uses other than food, and other crude palm oil. The duty treatment can differ, so the declared use matters.
Natural rubber codes
| HS code | Description |
|---|---|
| 4001.10 | Natural rubber latex, whether or not prevulcanised |
| 4001.21 | Smoked sheets (RSS) |
| 4001.22 | Technically specified natural rubber (TSNR), including TSR10 and TSR20 |
| 4001.29 | Other natural rubber in primary forms |
| 4001.30 | Balata, gutta-percha and similar natural gums |
The first six digits are the same worldwide. Countries add further digits: the EU uses eight-digit Combined Nomenclature codes and ten-digit TARIC codes. Check the full code with your customs broker.
Codes and the EUDR
The EUDR applies by HS code. Palm oil under heading 1511 and natural rubber under 4001 are in scope, along with a list of derived products such as palm kernel oil (1513) and tyres (4011). If the code on your import declaration is in Annex I, customs will expect a due diligence statement reference.
Getting the code wrong can mean a product that should be covered goes through without a statement, which is a compliance failure, or a delay at the border. See EUDR due diligence for rubber for the full rubber scope.
Duty into the EU
Natural rubber under 4001 generally carries no EU import duty. Crude palm oil may carry a duty depending on its CN subheading and declared use.
Liberia is a beneficiary of the EU's Everything But Arms arrangement for least developed countries. Goods that meet the rules of origin can enter duty free. To claim this, the exporter must be registered in the EU's REX system and provide a statement on origin on the commercial documents.
Duty within West Africa
Liberia, Ghana, Nigeria and Côte d'Ivoire are ECOWAS members. Goods originating in a member state can qualify for duty-free treatment under the ECOWAS Trade Liberalisation Scheme, with the correct certificate of origin and approval of the product under the scheme. Requirements vary in practice, so confirm with your broker before the first shipment.
Other markets
Importers in Asia apply their own tariffs and may have preference schemes for least developed countries. Ask your broker whether Liberian origin qualifies for a lower rate.
What to check on your import declaration
- HS code matches the product: 1511.10 for crude palm oil, 4001.22 for TSR20.
- Country of origin is Liberia, supported by the certificate of origin or statement on origin.
- Preference claimed where available, with the right proof.
- EUDR reference for EU imports, from your due diligence statement.
- Quantity and value match the commercial invoice.
Our guide to export documents explained covers the certificate of origin and other documents you will receive.