Neutralized Palm Kernel Oil from Germany
Neutralized palm kernel oil is refined by alkali treatment to remove free fatty acids, a standard refining step that does not chemically modify the oil's glyceride structure. It qualifies under tariff item 1513.29.10 when the neutralized oil is specifically for use in margarine and shortening, as neutralization is a common pre-treatment for these products.
Duty Rate — Germany → Canada
0%
Import Tips
• Document the intended use in margarine or shortening production to meet the end-use condition
• Verify that neutralization does not constitute chemical modification; if it does, classification changes
• Keep detailed refining records and end-use certificates for CBSA inspection