EUDR and HS code ex 1518 00: Palm, palm kernel and babassu oils and their fractions boiled, oxidised, dehydrated...
HS code ex 1518 00 is in Annex I of Regulation (EU) 2023/1115 (Oil palm). Note on this row: "(This provision shall apply from 30 December 2027)". Article 38: 30 December 2026; micro and small undertakings established by 31 December 2024: 30 June 2027 (exception in paragraph 3).
- Relevant commodity
- Oil palm
- HS code in Annex I
- ex 1518 00
- Nomenclature
- Goods as classified in the Combined Nomenclature, as the introductory text of Annex I says
- Exceptions
- The row carries exceptions, quoted below
- Date note in the row
- This provision shall apply from 30 December 2027
- Version
- Consolidated version of 18 September 2026
- Official source
- Regulation (EU) 2023/1115 (EUDR), consolidated text
Annex I row (official wording)
Relevant commodity: Oil palm
Code: ex 1518 00
Description: Palm, palm kernel and babassu oils and their fractions boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 ; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, that contain or have been made using oil palm
Exceptions in the row (official wording)
- (not including waste as defined in Article 3, point (1), of Directive 2008/98/EC)
Date note in the row (official wording)
(This provision shall apply from30 December 2027)
This note is part of the row in Annex I. The dates of application of the articles are in Article 38, quoted below.
Footnotes of Annex I that apply to this row
(2) This Regulation applies to oil palm of Elaeis spp. (including Elaeis guineensis). It does not apply to babassu oil from genus Attalea spp. (including Attalea speciosa) and other vegetable oils from other palm tree species.
(1) This Regulation only applies to cattle of the genus Bos and its sub-generas: Bos, Bibos, Novibos, and Poephagus falling under HS subheadings 0102 21 and 0102 29 . It does not apply to buffalo (Syncerus genus) or bison (Bison genus) or any other live bovine animals.
Dates of application in Article 38
Article 38(2): Subject to paragraph 3 of this Article, Articles 3 to 13, Articles 16 to 24 and Articles 26, 31 and 32 shall apply from 30 December 2026.
Article 38(3): Except as regards the products covered by the Annex to Regulation (EU) No 995/2010, for operators, whether natural persons or micro- or small undertakings within the meaning of Article 3(1) or Article 3(2), first subparagraph, respectively, of Directive 2013/34/EU, irrespective of their legal form, who were established as such by 31 December 2024, the Articles referred to in paragraph 2 of this Article shall apply from 30 June 2027.
Articles 37 and 38 are carried in the consolidated text as amended by Regulation (EU) 2025/2650.
Products the Regulation does not apply to
Footnote (5) of Annex I lists products to which the Regulation does not apply. Its wording is on the Sources and method page.
Other rows for Oil palm
- HS ex 1513 21: Crude palm kernel and babassu oil and fractions thereof, whether or not...
- HS ex 1513 29: Palm kernel and babassu oil and their fractions, whether or not refined...
- HS ex 1516 20: Palm, palm kernel and babassu oils and their fractions, partly or wholly...
- HS ex 1520 00: Crude glycerol, glycerol waters and lyes that have been produced using oil...
- HS ex 2306 60 00: Oilcake and other solid residues of palm nuts or kernels, whether or not...
- HS ex 2905 16: Octanol (octyl alcohol) and isomers thereof, that have been synthesized...
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