SECTION III · Chapter 15
Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (16)
Notes
1. This Chapter does not cover:
(a) Pig fat or poultry fat of heading 02.09;
(b) Cocoa butter, fat or oil (heading 18.04);
(c) Edible preparations containing by weight more than 15% 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% by weight.
(1): Tham khảo TCVN 6312:2020 và TCVN 7597:2018
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HS code | Description | Unit | Ordinary import duty | MFN | VAT |
|---|---|---|---|---|---|
| 1501 | Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03 | ||||
| 1501.10.00 | - Lard | kg | 15% | 10% | 8 / 10 (several rates) |
| 1501.20.00 | - Other pig fat | kg | 15% | 10% | 8 / 10 (several rates) |
| 1501.90.00 | - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| 1502 | Fats of bovine animals, sheep or goats, other than those of heading 15.03 | ||||
| 1502.10.00 | - Tallow | kg | 15% | 10% | 8 / 10 (several rates) |
| 1502.90 | - Other: | ||||
| 1502.90.10 | - - Edible | kg | 15% | 10% | 8 / 10 (several rates) |
| 1502.90.90 | - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| 1503 | Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared | ||||
| 1503.00.10 | - Lard stearin or oleostearin | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 1503.00.90 | - Other | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 1504 | 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: | ||||
| 1504.10.20 | - - Solid fractions | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 1504.10.90 | - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| 1504.20 | - Fats and oils and their fractions, of fish, other than liver oils: | ||||
| 1504.20.10 | - - Solid fractions | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 1504.20.90 | - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| 1504.30.00 | - Fats and oils and their fractions, of marine mammals | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 1505 | Wool grease and fatty substances derived therefrom (including lanolin) | ||||
| 1505.00.10 | - Lanolin | kg | 15% | 10% | 8 / 10 (several rates) |
| 1505.00.90 | - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| 1506.00.00 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | kg | 15% | 10% | 8 / 10 (several rates) |
| 1507 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified | ||||
| 1507.10.00 | - Crude oil, whether or not degummed | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1507.90 | - Other: | ||||
| 1507.90.10 | - - Fractions of unrefined soya-bean oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1507.90.20 | - - Refined, bleached and deodorised (RBD) soya-bean oil | kg/liter | 22.5% | 15% | 8 / 10 (several rates) |
| 1507.90.90 | - - Other | kg/liter | 22.5% | 15% | 8 / 10 (several rates) |
| 1508 | Ground-nut oil and its fractions, whether or not refined, but not chemically modified | ||||
| 1508.10.00 | - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1508.90.00 | - Other | kg/liter | 30% | 20% | 8 / 10 (several rates) |
| 1509 | Olive oil and its fractions, whether or not refined, but not chemically modified | ||||
| 1509.20 | - Extra virgin olive oil: | ||||
| 1509.20.10 | - - In packings of a net weight not exceeding 30 kg | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1509.20.90 | - - Other | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1509.30.00 | - Virgin olive oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1509.40.00 | - Other virgin olive oils | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1509.90 | - Other: | ||||
| - - Fractions of unrefined oil: | |||||
| 1509.90.11 | - - - In packings of a net weight not exceeding 30 kg | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1509.90.19 | - - - Other | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| - - Other: | |||||
| 1509.90.91 | - - - In packings of a net weight not exceeding 30 kg | kg/liter | 30% | 20% | 8 / 10 (several rates) |
| 1509.90.99 | - - - Other | kg/liter | 30% | 20% | 8 / 10 (several rates) |
| 1510 | 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 | ||||
| 1510.10.00 | - Crude olive pomace oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1510.90 | - Other: | ||||
| 1510.90.10 | - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1510.90.20 | - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1510.90.90 | - - Other | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1511 | Palm oil and its fractions, whether or not refined, but not chemically modified | ||||
| 1511.10.00 | - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1511.90 | - Other: | ||||
| 1511.90.20 | - - Refined oil | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| - - Fractions of refined oil: | |||||
| - - - Solid fractions: | |||||
| 1511.90.31 | - - - - With iodine value 30 or more, but less than 40 | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1511.90.32 | - - - - Other | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| - - - Liquid fractions: | |||||
| 1511.90.36 | - - - - In packing of a net weight not exceeding 25 kg | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1511.90.37 | - - - - Other, with iodine value 55 or more, but less than 60 | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1511.90.39 | - - - - Other | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| - - Fractions of unrefined oil: | |||||
| 1511.90.41 | - - - Solid fractions | kg/liter | 10.5% | 7% | 8 / 10 (several rates) |
| 1511.90.42 | - - - Other, with packing of a net weight not exceeding 25 kg | kg/liter | 10.5% | 7% | 8 / 10 (several rates) |
| 1511.90.49 | - - - Other | kg/liter | 10.5% | 7% | 8 / 10 (several rates) |
| 1512 | Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified | ||||
| - Sunflower-seed or safflower oil and fractions thereof: | |||||
| 1512.11.00 | - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1512.19 | - - Other: | ||||
| 1512.19.10 | - - - Fractions of unrefined sunflower-seed oil or safflower oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1512.19.20 | - - - Refined | kg/liter | 22.5% | 15% | 8 / 10 (several rates) |
| 1512.19.90 | - - - Other | kg/liter | 22.5% | 15% | 8 / 10 (several rates) |
| - Cotton-seed oil and its fractions: | |||||
| 1512.21.00 | - - Crude oil, whether or not gossypol has been removed | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1512.29 | - - Other: | ||||
| 1512.29.10 | - - - Fractions of unrefined cotton-seed oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1512.29.90 | - - - Other | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1513 | Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified | ||||
| - Coconut (copra) oil and its fractions: | |||||
| 1513.11 | - - Crude oil: | ||||
| 1513.11.10 | - - - Virgin coconut oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1513.11.90 | - - - Other | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1513.19 | - - Other: | ||||
| 1513.19.10 | - - - Fractions of unrefined coconut oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1513.19.90 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| - Palm kernel or babassu oil and fractions thereof: | |||||
| 1513.21 | - - Crude oil: | ||||
| 1513.21.10 | - - - Palm kernel oil | kg/liter | 10.5% | 7% | 8 / 10 (several rates) |
| 1513.21.90 | - - - Other | kg/liter | 10.5% | 7% | 8 / 10 (several rates) |
| 1513.29 | - - Other: | ||||
| - - - Fractions of unrefined palm kernel oil or of unrefined babassu oil: | |||||
| 1513.29.11 | - - - - Solid fractions of unrefined palm kernel oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1513.29.12 | - - - - Solid fractions of unrefined babassu oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1513.29.13 | - - - - Other, of unrefined palm kernel oil (palm kernel olein) | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1513.29.14 | - - - - Other, of unrefined babassu oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| - - - Other: | |||||
| 1513.29.91 | - - - - Solid fractions of palm kernel oil | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1513.29.92 | - - - - Solid fractions of babassu oil | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1513.29.94 | - - - - Palm kernel olein, refined, bleached and deodorised (RBD) | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1513.29.95 | - - - - Palm kernel oil, refined, bleached and deodorised (RBD) | kg/liter | 52.5% | 35% | 8 / 10 (several rates) |
| 1513.29.96 | - - - - Other, palm kernel oil | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1513.29.97 | - - - - Other, of babassu oil | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1514 | Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified | ||||
| - Low erucic acid rape or colza oil and its fractions: | |||||
| 1514.11.00 | - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1514.19 | - - Other: | ||||
| 1514.19.10 | - - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1514.19.20 | - - - Refined | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1514.19.90 | - - - Other | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| - Other: | |||||
| 1514.91.00 | - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1514.99 | - - Other: | ||||
| 1514.99.10 | - - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1514.99.90 | - - - Other | kg/liter | 30% | 20% | 8 / 10 (several rates) |
| 1515 | Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified | ||||
| - Linseed oil and its fractions: | |||||
| 1515.11.00 | - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1515.19.00 | - - Other | kg/liter | 22.5% | 15% | 8 / 10 (several rates) |
| - Maize (corn) oil and its fractions: | |||||
| 1515.21.00 | - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1515.29 | - - Other: | ||||
| - - - Fractions of unrefined oil: | |||||
| 1515.29.11 | - - - - Solid fractions | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1515.29.19 | - - - - Other | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| - - - Other: | |||||
| 1515.29.91 | - - - - Solid fractions | kg/liter | 30% | 20% | 8 / 10 (several rates) |
| 1515.29.99 | - - - - Other | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1515.30 | - Castor oil and its fractions: | ||||
| 1515.30.10 | - - Crude oil | kg/liter | 10.5% | 7% | 8 / 10 (several rates) |
| 1515.30.90 | - - Other | kg/liter | 22.5% | 15% | 8 / 10 (several rates) |
| 1515.50 | - Sesame oil and its fractions: | ||||
| 1515.50.10 | - - Crude oil | kg/liter | 10.5% | 7% | 8 / 10 (several rates) |
| 1515.50.20 | - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1515.50.90 | - - Other | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1515.60.00 | - Microbial fats and oils and their fractions | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1515.90 | - Other: | ||||
| - - Illipe nut oil: | |||||
| 1515.90.11 | - - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1515.90.12 | - - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1515.90.19 | - - - Other | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| - - Tung oil: | |||||
| 1515.90.21 | - - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1515.90.22 | - - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1515.90.29 | - - - Other | kg/liter | 15% | 10% | 8 / 10 (several rates) |
| - - Jojoba oil: | |||||
| 1515.90.31 | - - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1515.90.32 | - - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1515.90.39 | - - - Other | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| - - Other: | |||||
| 1515.90.91 | - - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1515.90.92 | - - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1515.90.99 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1516 | 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: | ||||
| 1516.10.20 | - - Re-esterified | kg/liter | 33% | 22% | 8 / 10 (several rates) |
| 1516.10.90 | - - Other | kg/liter | 33% | 22% | 8 / 10 (several rates) |
| 1516.20 | - Vegetable fats and oils and their fractions: | ||||
| - - Re-esterified, other than of oil palm: | |||||
| 1516.20.11 | - - - Of soya beans | kg/liter | 30% | 20% | 8 / 10 (several rates) |
| 1516.20.12 | - - - Of maize | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1516.20.14 | - - - Of coconuts | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1516.20.17 | - - - Of ground-nuts | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1516.20.18 | - - - Of linseed | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1516.20.19 | - - - Other | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| - - Re-esterified, of oil palm: | |||||
| 1516.20.21 | - - - Of the fruit of the oil palm, crude | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1516.20.22 | - - - Of the fruit of the oil palm, other than crude | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1516.20.23 | - - - Of palm kernels, crude | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1516.20.24 | - - - Of palm kernels, refined, bleached and deodorised (RBD) | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1516.20.25 | - - - Of palm kernel olein, crude | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1516.20.26 | - - - Of palm kernel olein, refined, bleached and deodorised (RBD) | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1516.20.29 | - - - Other | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| - - Hydrogenated, in flakes: | |||||
| 1516.20.31 | - - - Of ground-nuts; of coconuts; of soya beans | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1516.20.32 | - - - Of linseed | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1516.20.33 | - - - Of olives | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1516.20.34 | - - - Of fruit of the oil palm | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1516.20.35 | - - - Of palm kernels | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1516.20.39 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| - - Hydrogenated, in other forms: | |||||
| 1516.20.41 | - - - Of castor seeds (Opal wax) | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1516.20.42 | - - - Of coconuts | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1516.20.43 | - - - Of ground-nuts | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1516.20.44 | - - - Of linseed | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1516.20.45 | - - - Of olives | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1516.20.46 | - - - Of fruit of the oil palm | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1516.20.47 | - - - Of palm kernels | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1516.20.48 | - - - Of soya beans | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1516.20.49 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| - - Inter-esterified: | |||||
| 1516.20.51 | - - - Of linseed | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1516.20.52 | - - - Of olives | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1516.20.53 | - - - Of soya beans | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1516.20.54 | - - - Of ground-nuts, of oil palm or coconuts | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1516.20.59 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| - - Elaidinised, palm stearin with an iodine value not exceeding 48: | |||||
| 1516.20.61 | - - - Crude | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1516.20.62 | - - - Refined, bleached and deodorised (RBD) | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1516.20.69 | - - - Other | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| - - Elaidinised, other: | |||||
| 1516.20.91 | - - - Palm stearin, with an iodine value exceeding 48 | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1516.20.92 | - - - Of linseed | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1516.20.93 | - - - Of olives | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1516.20.94 | - - - Of soya beans | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1516.20.96 | - - - Refined, bleached and deodorised (RBD) palm kernel stearin | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1516.20.98 | - - - Of ground-nuts, of oil palm or of coconuts | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1516.20.99 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1516.30.00 | - Microbial fats and oils and their fractions | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1517 | 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 | - - In airtight container for retail sale | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1517.10.90 | - - Other | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1517.90 | - Other: | ||||
| 1517.90.10 | - - Imitation ghee | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1517.90.20 | - - Liquid margarine | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1517.90.30 | - - Of a kind used as mould release preparations | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| - - Imitation lard; shortening: | |||||
| 1517.90.43 | - - - Shortening | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1517.90.44 | - - - Imitation lard | kg/liter | 37.5% | 25% | 8 / 10 (several rates) |
| 1517.90.50 | - - Other solid mixtures or preparations of vegetable fats or oils or of their fractions | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| - - Other liquid mixtures or preparations of vegetable fats or oils or of their fractions: | |||||
| 1517.90.61 | - - - In which ground-nut oil predominates | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1517.90.62 | - - - In which crude palm oil predominates | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1517.90.63 | - - - In which other palm oil predominates, in packings of a net weight not exceeding 25 kg | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1517.90.64 | - - - In which other palm oil predominates, in packings of a net weight exceeding 25 kg | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1517.90.65 | - - - In which palm kernel oil predominates | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1517.90.66 | - - - In which palm kernel olein predominates | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1517.90.67 | - - - In which either soya-bean oil or coconut oil predominates | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1517.90.68 | - - - In which illipe nut oil predominates | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1517.90.69 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1517.90.80 | - - Of mixtures or preparations of animal fats or oils or of their fractions | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1517.90.90 | - - Other | kg/liter | 45% | 30% | 8 / 10 (several rates) |
| 1518 | Animal, vegetable or microbial 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, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included | ||||
| - Animal, vegetable or microbial 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: | |||||
| 1518.00.12 | - - Animal fats and oils | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1518.00.14 | - - Ground-nut, soya-bean, palm or coconut oil | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1518.00.15 | - - Linseed oil and its fractions | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1518.00.16 | - - Olive oil and its fractions | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1518.00.19 | - - Other | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1518.00.20 | - Inedible mixtures or preparations of animal fats or oils or of fractions of different animal fats or oils | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| - Inedible mixtures or preparations of vegetable fats or oils or of fractions of different vegetable fats or oils: | |||||
| 1518.00.32 | - - Of palm oil or palm kernel olein, neutralised, bleached and deodorised (NBD) or refined, bleached and deodorised (RBD) | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1518.00.33 | - - Of linseed | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1518.00.34 | - - Of olives | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1518.00.35 | - - Of ground-nuts | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1518.00.36 | - - Of soya beans or coconuts | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1518.00.37 | - - Of cotton seeds | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1518.00.38 | - - Of the fruit of the oil palm or of palm kernels, other | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1518.00.39 | - - Other | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1518.00.60 | - Inedible mixtures or preparations of animal fats or oils or of fractions thereof and vegetable fats or oils or fractions thereof | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1518.00.90 | - Other | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1520 | Glycerol, crude; glycerol waters and glycerol lyes. | ||||
| 1520.00.10 | - Crude glycerol | kg/liter | 4.5% | 3% | 8 / 10 (several rates) |
| 1520.00.90 | - Other | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 1521 | Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured | ||||
| 1521.10.00 | - Vegetable waxes | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 1521.90 | - Other: | ||||
| 1521.90.10 | - - Beeswax and other insect waxes | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 1521.90.20 | - - Spermaceti | kg | 4.5% | 3% | 8 / 10 (several rates) |
| 1522 | Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes | ||||
| 1522.00.10 | - Degras | kg/liter | 4.5% | 3% | 8 / 10 (several rates) |
| 1522.00.90 | - Other | kg/liter | 4.5% | 3% | 8 / 10 (several rates) |