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Section III
Animal, Vegetable or Microbial Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes
Chapter 15
Animal, Vegetable or Microbial Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes
Notes
1.
This Chapter does not cover the following:
(a)
pig fat or poultry fat of heading 02.09;
(b)
cocoa butter, fat or oil (heading 18.04);
(c)
edible preparations containing by mass more than 15 per cent of the products of heading 04.05 (generally Chapter 21);
(d)
greaves (heading 23.01) or residues of headings 23.04 to 23.06;
(e)
fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
(f)
factice derived from oils (heading 40.02).
2.
Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).
3.
Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
4.
Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.
Subheading Notes
1.
For the purposes of subheading 1509.30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.
2.
For the purposes of subheadings 1514.11 and 1514.19, the expression "low erucic acid rape or colza oil" means the fixed oil which has an erucic acid content of less than 2 per cent by mass.
| Heading | Description | General |
|---|---|---|
| 15.01 | Pig fat (including lard) and poultry fat (excluding that of heading 02.09 or 15.03): | |
| 1501.10 | Lard | free |
| 1501.20 | Other pig fat | free |
| 1501.90 | Other | free |
| 15.02 | Fats of bovine animals, sheep or goats (excluding those of heading 15.03): | |
| 1502.10 | Tallow | free |
| 1502.90 | Other | free |
| 1503.00 | Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared | 10% |
| 15.04 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: | |
| 1504.10 | Fish-liver oils and their fractions | free |
| 1504.20 | Fats and oils and their fractions of fish (excluding liver oils) | free |
| 1504.30 | Fats and oils and their fractions, of marine mammals | free |
| 1505.00.10 | Wool grease, crude | free |
| 1505.00 | Wool grease and fatty substances derived therefrom (including lanolin): | |
| 1505.00.90 | Other | 10% |
| 1506.00.15 | Neats-foot oil | free |
| 1506.00 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: | |
| 1506.00.90 | Other | 10% |
| 15.07 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified: | |
| 1507.10 | Crude oil, whether or not degummed: | |
| 1507.10.10 | Marketed and supplied for use in the process of cooking food | 10% |
| 1507.10.90 | Other | 10% |
| 1507.90 | Other: | |
| 1507.90.10 | Marketed and supplied for use in the process of cooking food | 10% |
| 1507.90.90 | Other | 10% |
| 15.08 | Ground-nut oil and its fractions, whether or not refined, but not chemically modified: | |
| 1508.10 | Crude oil: | |
| 1508.10.10 | Marketed and supplied for use in the process of cooking food | 9,8% |
| 1508.10.90 | Other | 9,8% |
| 1508.90.10 | Marketed and supplied for use in the process of cooking food | 9,8% |
| 1508.90 | Other: | |
| 1508.90.90 | Other | 9,8% |
| 15.09 | Olive oil and its fractions, whether or not refined, but not chemically modified: | |
| 1509.20 | Extra virgin olive oil: | |
| 1509.20.10 | In aerosol containers | 10% |
| 1509.20.90 | Other | 10% |
| 1509.30 | Virgin olive oil: | |
| 1509.30.10 | In aerosol containers | 10% |
| 1509.30.90 | Other | 10% |
| 1509.40.10 | In aerosol containers | 10% |
| 1509.40 | Other virgin olive oils: | |
| 1509.40.90 | Other | 10% |
| 1509.90 | Other: | |
| 1509.90.10 | In aerosol containers | 10% |
| 1509.90.90 | Other | 10% |
| 15.10 | Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09: | |
| 1510.10 | Crude olive pomace oil: | |
| 1510.10.10 | In aerosol containers | 10% |
| 1510.10.90 | Other | 10% |
| 1510.90.10 | In aerosol containers | 10% |
| 1510.90 | Other: | |
| 1510.90.90 | Other | 10% |
| 15.11 | Palm oil and its fractions, whether or not refined, but not chemically modified: | |
| 1511.10.10 | Marketed and supplied for use in the process of cooking food | 10% |
| 1511.10 | Crude oil: | |
| 1511.10.90 | Other | 10% |
| 1511.90.10 | Marketed and supplied for use in the process of cooking food | 10% |
| 1511.90 | Other: | |
| 1511.90.90 | Other | 10% |
| 15.12 | Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified: | |
| 1512.1 | Sunflower-seed or safflower oil and fractions thereof: | |
| 1512.11.10 | Marketed and supplied for use in the process of cooking food | 10% |
| 1512.11 | Crude oil: | |
| 1512.11.90 | Other | 10% |
| 1512.19 | Other: | |
| 1512.19.10 | Marketed and supplied for use in the process of cooking food | 10% |
| 1512.2 | Cotton-seed oil and its fractions: | |
| 1512.19.90 | Other | 10% |
| 1512.21 | Crude oil, whether or not gossypol has been removed: | |
| 1512.21.10 | Marketed and supplied for use in the process of cooking food | 10% |
| 1512.21.90 | Other | 10% |
| 1512.29.10 | Marketed and supplied for use in the process of cooking food | 10% |
| 1512.29 | Other: | |
| 1512.29.90 | Other | 10% |
| 15.13 | Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified: | |
| 1513.1 | Coconut (copra) oil and its fractions: | |
| 1513.11 | Crude oil: | |
| 1513.11.10 | Marketed and supplied for use in the process of cooking food | free |
| 1513.11.90 | Other | free |
| 1513.19.10 | Marketed and supplied for use in the process of cooking food | free |
| 1513.19 | Other: | |
| 1513.19.90 | Other | free |
| 1513.2 | Palm kernel or babassu oil and their fractions thereof: | |
| 1513.21.10 | Marketed and supplied for use in the process of cooking food | free |
| 1513.21 | Crude oil: | |
| 1513.21.90 | Other | free |
| 1513.29.10 | Marketed and supplied for use in the process of cooking food | free |
| 1513.29 | Other: | |
| 1513.29.90 | Other | free |
| 15.14 | Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified: | |
| 1514.1 | Low erucic acid rape or colza oil and its fractions: | |
| 1514.11.10 | Marketed and supplied for use in the process of cooking food | 10% |
| 1514.11 | Crude oil: | |
| 1514.11.90 | Other | 10% |
| 1514.19.20 | Other, in containers holding 205 li or less | 10% |
| 1514.19.10 | Marketed and supplied for use in the process of cooking food, in containers holding 205 li or less | 10% |
| 1514.19 | Other: | |
| 1514.19.90 | Other | 10% |
| 1514.9 | Other: | |
| 1514.91.10 | Marketed and supplied for use in the process of cooking food | 10% |
| 1514.91 | Crude oil: | |
| 1514.91.90 | Other | 10% |
| 1514.99.20 | Other, in containers holding 205 li or less | 10% |
| 1514.99 | Other: | |
| 1514.99.10 | Marketed and supplied for use in the process of cooking food, in containers holding 205 li or less | 10% |
| 1514.99.90 | Other | 10% |
| 15.15 | Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: | |
| 1515.1 | Linseed oil and its fractions: | |
| 1515.11.10 | Marketed and supplied for use in the process of cooking food | 10% |
| 1515.11 | Crude oil: | |
| 1515.11.90 | Other | 10% |
| 1515.19 | Other: | |
| 1515.19.10 | Marketed and supplied for use in the process of cooking food | 10% |
| 1515.2 | Maize (corn) oil and its fractions: | |
| 1515.19.90 | Other | 10% |
| 1515.21 | Crude oil: | |
| 1515.21.10 | Marketed and supplied for use in the process of cooking food | 10% |
| 1515.21.90 | Other | 10% |
| 1515.29 | Other: | |
| 1515.29.20 | Other, in containers holding 205 li or less | 10% |
| 1515.29.10 | Marketed and supplied for use in the process of cooking food, in containers holding 205 li or less | 10% |
| 1515.30 | Castor oil and its fractions | 10% |
| 1515.29.90 | Other | 10% |
| 1515.50.10 | Marketed and supplied for use in the process of cooking food | 10% |
| 1515.50 | Sesame oil and its fractions: | |
| 1515.50.90 | Other | 10% |
| 1515.60 | Microbial fats and oils and their fractions: | |
| 1515.60.10 | Oils, marketed and supplied for use in the process of cooking food | 10% |
| 1515.60.90 | Other | 10% |
| 1515.90.10 | Oils, marketed and supplied for use in the process of cooking food | 10% |
| 1515.90 | Other: | |
| 1515.90.90 | Other | 10% |
| 15.16 | Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared: | |
| 1516.10 | Animal fats and oils and their fractions: | |
| 1516.10.10 | Obtained entirely from fish or marine mammals | 10% |
| 1516.10.90 | Other | 10% |
| 1516.20 | Vegetable fats and oils and their fractions: | |
| 1516.20.10 | Castor oil | free |
| 1516.20.90 | Other | 10% |
| 1516.30 | Microbial fats and oils and their fractions | 10% |
| 15.17 | Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16: | |
| 1517.10 | Margarine (excluding liquid margarine): | |
| 1517.10.10 | Containing more than 10 per cent but not more than 15 per cent by mass of milk fats | 10% |
| 1517.10.90 | Other | 10% |
| 1517.90.10 | Containing more than 10 per cent but not more than 15 per cent by mass of milk fats | 10% |
| 1517.90.20 | Edible mixtures or preparations of a kind used as mould release preparations | 10% |
| 1517.90 | Other: | |
| 1517.90.90 | Other | 10% |
| 1518.00.10 | Linoxyn | 10% |
| 1518.00 | Animal or vegetable fats and 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 15.16); inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included: | |
| 1518.00.90 | Other | 10% |
| 1520.00 | Glycerol, crude; glycerol waters and lyes | free |
| 15.21 | Vegetable waxes (excluding triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured: | |
| 1521.10 | Vegetable waxes: | |
| 1521.10.10 | Carnauba wax | free |
| 1521.10.90 | Other | 10% |
| 1521.90 | Other | 10% |
| 1522.00 | Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes | 10% |
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