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of <h1>Clarification on Classification and Duty Assessment of Crude and Refined Palm Oil Imports Under Sub-headings 15111000 & 15119010.</h1> The circular addresses the classification and duty assessment of imported palm oil and palmolein in crude and refined forms. It clarifies that crude palm oil and palmolein should have specific acid values and carotenoid content, as per CODEX standards, and are classified under sub-heading 15111000. Refined, bleached, and deodorized (RBD) palm oil/palmolein should meet specifications under the Prevention of Food Adulteration Act and are classified under sub-heading 15119010. Imports prior to August 1, 2003, are assessed based on test reports, while warehoused goods cleared after this date are assessed as per the Customs Act. The circular instructs compliance for past, pending, and future imports.
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