SECTION III · Chapitre 15
Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Nomenclature et taux 2026 du tarif consolidé BT2026. SOURCE
Notes de chapitre (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
| Code SH | Description | Unité | Droit d'importation ordinaire | 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 (plusieurs taux) |
| 1501.20.00 | - Other pig fat | kg | 15% | 10% | 8 / 10 (plusieurs taux) |
| 1501.90.00 | - Other | kg | 15% | 10% | 8 / 10 (plusieurs taux) |
| 1502 | Fats of bovine animals, sheep or goats, other than those of heading 15.03 | ||||
| 1502.10.00 | - Tallow | kg | 15% | 10% | 8 / 10 (plusieurs taux) |
| 1502.90 | - Other: | ||||
| 1502.90.10 | - - Edible | kg | 15% | 10% | 8 / 10 (plusieurs taux) |
| 1502.90.90 | - - Other | kg | 15% | 10% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1503.00.90 | - Other | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1504.10.90 | - - Other | kg | 15% | 10% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1504.20.90 | - - Other | kg | 15% | 10% | 8 / 10 (plusieurs taux) |
| 1504.30.00 | - Fats and oils and their fractions, of marine mammals | kg | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1505 | Wool grease and fatty substances derived therefrom (including lanolin) | ||||
| 1505.00.10 | - Lanolin | kg | 15% | 10% | 8 / 10 (plusieurs taux) |
| 1505.00.90 | - Other | kg | 15% | 10% | 8 / 10 (plusieurs taux) |
| 1506.00.00 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | kg | 15% | 10% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1507.90 | - Other: | ||||
| 1507.90.10 | - - Fractions of unrefined soya-bean oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1507.90.20 | - - Refined, bleached and deodorised (RBD) soya-bean oil | kg/liter | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 1507.90.90 | - - Other | kg/liter | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1508.90.00 | - Other | kg/liter | 30% | 20% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1509.20.90 | - - Other | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1509.30.00 | - Virgin olive oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1509.40.00 | - Other virgin olive oils | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1509.90.19 | - - - Other | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| - - Other: | |||||
| 1509.90.91 | - - - In packings of a net weight not exceeding 30 kg | kg/liter | 30% | 20% | 8 / 10 (plusieurs taux) |
| 1509.90.99 | - - - Other | kg/liter | 30% | 20% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1510.90 | - Other: | ||||
| 1510.90.10 | - - Crude oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1510.90.20 | - - Fractions of unrefined oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1510.90.90 | - - Other | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1511.90 | - Other: | ||||
| 1511.90.20 | - - Refined oil | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| - - 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 (plusieurs taux) |
| 1511.90.32 | - - - - Other | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| - - - Liquid fractions: | |||||
| 1511.90.36 | - - - - In packing of a net weight not exceeding 25 kg | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1511.90.37 | - - - - Other, with iodine value 55 or more, but less than 60 | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1511.90.39 | - - - - Other | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| - - Fractions of unrefined oil: | |||||
| 1511.90.41 | - - - Solid fractions | kg/liter | 10,5% | 7% | 8 / 10 (plusieurs taux) |
| 1511.90.42 | - - - Other, with packing of a net weight not exceeding 25 kg | kg/liter | 10,5% | 7% | 8 / 10 (plusieurs taux) |
| 1511.90.49 | - - - Other | kg/liter | 10,5% | 7% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1512.19 | - - Other: | ||||
| 1512.19.10 | - - - Fractions of unrefined sunflower-seed oil or safflower oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1512.19.20 | - - - Refined | kg/liter | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 1512.19.90 | - - - Other | kg/liter | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| - 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 (plusieurs taux) |
| 1512.29 | - - Other: | ||||
| 1512.29.10 | - - - Fractions of unrefined cotton-seed oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1512.29.90 | - - - Other | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1513.11.90 | - - - Other | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1513.19 | - - Other: | ||||
| 1513.19.10 | - - - Fractions of unrefined coconut oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1513.19.90 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| - 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 (plusieurs taux) |
| 1513.21.90 | - - - Other | kg/liter | 10,5% | 7% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1513.29.12 | - - - - Solid fractions of unrefined babassu oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1513.29.13 | - - - - Other, of unrefined palm kernel oil (palm kernel olein) | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1513.29.14 | - - - - Other, of unrefined babassu oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| - - - Other: | |||||
| 1513.29.91 | - - - - Solid fractions of palm kernel oil | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1513.29.92 | - - - - Solid fractions of babassu oil | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1513.29.94 | - - - - Palm kernel olein, refined, bleached and deodorised (RBD) | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1513.29.95 | - - - - Palm kernel oil, refined, bleached and deodorised (RBD) | kg/liter | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 1513.29.96 | - - - - Other, palm kernel oil | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1513.29.97 | - - - - Other, of babassu oil | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1514.19 | - - Other: | ||||
| 1514.19.10 | - - - Fractions of unrefined oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1514.19.20 | - - - Refined | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1514.19.90 | - - - Other | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| - Other: | |||||
| 1514.91.00 | - - Crude oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1514.99 | - - Other: | ||||
| 1514.99.10 | - - - Fractions of unrefined oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1514.99.90 | - - - Other | kg/liter | 30% | 20% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1515.19.00 | - - Other | kg/liter | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| - Maize (corn) oil and its fractions: | |||||
| 1515.21.00 | - - Crude oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1515.29 | - - Other: | ||||
| - - - Fractions of unrefined oil: | |||||
| 1515.29.11 | - - - - Solid fractions | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1515.29.19 | - - - - Other | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| - - - Other: | |||||
| 1515.29.91 | - - - - Solid fractions | kg/liter | 30% | 20% | 8 / 10 (plusieurs taux) |
| 1515.29.99 | - - - - Other | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1515.30 | - Castor oil and its fractions: | ||||
| 1515.30.10 | - - Crude oil | kg/liter | 10,5% | 7% | 8 / 10 (plusieurs taux) |
| 1515.30.90 | - - Other | kg/liter | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 1515.50 | - Sesame oil and its fractions: | ||||
| 1515.50.10 | - - Crude oil | kg/liter | 10,5% | 7% | 8 / 10 (plusieurs taux) |
| 1515.50.20 | - - Fractions of unrefined oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1515.50.90 | - - Other | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1515.60.00 | - Microbial fats and oils and their fractions | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1515.90 | - Other: | ||||
| - - Illipe nut oil: | |||||
| 1515.90.11 | - - - Crude oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1515.90.12 | - - - Fractions of unrefined oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1515.90.19 | - - - Other | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| - - Tung oil: | |||||
| 1515.90.21 | - - - Crude oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1515.90.22 | - - - Fractions of unrefined oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1515.90.29 | - - - Other | kg/liter | 15% | 10% | 8 / 10 (plusieurs taux) |
| - - Jojoba oil: | |||||
| 1515.90.31 | - - - Crude oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1515.90.32 | - - - Fractions of unrefined oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1515.90.39 | - - - Other | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| - - Other: | |||||
| 1515.90.91 | - - - Crude oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1515.90.92 | - - - Fractions of unrefined oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1515.90.99 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1516.10.90 | - - Other | kg/liter | 33% | 22% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1516.20.12 | - - - Of maize | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1516.20.14 | - - - Of coconuts | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1516.20.17 | - - - Of ground-nuts | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1516.20.18 | - - - Of linseed | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1516.20.19 | - - - Other | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| - - Re-esterified, of oil palm: | |||||
| 1516.20.21 | - - - Of the fruit of the oil palm, crude | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1516.20.22 | - - - Of the fruit of the oil palm, other than crude | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1516.20.23 | - - - Of palm kernels, crude | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1516.20.24 | - - - Of palm kernels, refined, bleached and deodorised (RBD) | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1516.20.25 | - - - Of palm kernel olein, crude | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1516.20.26 | - - - Of palm kernel olein, refined, bleached and deodorised (RBD) | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1516.20.29 | - - - Other | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| - - Hydrogenated, in flakes: | |||||
| 1516.20.31 | - - - Of ground-nuts; of coconuts; of soya beans | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1516.20.32 | - - - Of linseed | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1516.20.33 | - - - Of olives | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1516.20.34 | - - - Of fruit of the oil palm | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1516.20.35 | - - - Of palm kernels | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1516.20.39 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| - - Hydrogenated, in other forms: | |||||
| 1516.20.41 | - - - Of castor seeds (Opal wax) | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1516.20.42 | - - - Of coconuts | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1516.20.43 | - - - Of ground-nuts | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1516.20.44 | - - - Of linseed | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1516.20.45 | - - - Of olives | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1516.20.46 | - - - Of fruit of the oil palm | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1516.20.47 | - - - Of palm kernels | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1516.20.48 | - - - Of soya beans | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1516.20.49 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| - - Inter-esterified: | |||||
| 1516.20.51 | - - - Of linseed | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1516.20.52 | - - - Of olives | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1516.20.53 | - - - Of soya beans | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1516.20.54 | - - - Of ground-nuts, of oil palm or coconuts | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1516.20.59 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| - - Elaidinised, palm stearin with an iodine value not exceeding 48: | |||||
| 1516.20.61 | - - - Crude | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1516.20.62 | - - - Refined, bleached and deodorised (RBD) | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1516.20.69 | - - - Other | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| - - Elaidinised, other: | |||||
| 1516.20.91 | - - - Palm stearin, with an iodine value exceeding 48 | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1516.20.92 | - - - Of linseed | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1516.20.93 | - - - Of olives | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1516.20.94 | - - - Of soya beans | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1516.20.96 | - - - Refined, bleached and deodorised (RBD) palm kernel stearin | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1516.20.98 | - - - Of ground-nuts, of oil palm or of coconuts | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1516.20.99 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1516.30.00 | - Microbial fats and oils and their fractions | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1517.10.90 | - - Other | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1517.90 | - Other: | ||||
| 1517.90.10 | - - Imitation ghee | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1517.90.20 | - - Liquid margarine | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1517.90.30 | - - Of a kind used as mould release preparations | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| - - Imitation lard; shortening: | |||||
| 1517.90.43 | - - - Shortening | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1517.90.44 | - - - Imitation lard | kg/liter | 37,5% | 25% | 8 / 10 (plusieurs taux) |
| 1517.90.50 | - - Other solid mixtures or preparations of vegetable fats or oils or of their fractions | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| - - 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 (plusieurs taux) |
| 1517.90.62 | - - - In which crude palm oil predominates | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1517.90.64 | - - - In which other palm oil predominates, in packings of a net weight exceeding 25 kg | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1517.90.65 | - - - In which palm kernel oil predominates | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1517.90.66 | - - - In which palm kernel olein predominates | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1517.90.67 | - - - In which either soya-bean oil or coconut oil predominates | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1517.90.68 | - - - In which illipe nut oil predominates | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1517.90.69 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1517.90.80 | - - Of mixtures or preparations of animal fats or oils or of their fractions | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 1517.90.90 | - - Other | kg/liter | 45% | 30% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1518.00.14 | - - Ground-nut, soya-bean, palm or coconut oil | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1518.00.15 | - - Linseed oil and its fractions | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1518.00.16 | - - Olive oil and its fractions | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1518.00.19 | - - Other | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| - 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 (plusieurs taux) |
| 1518.00.33 | - - Of linseed | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1518.00.34 | - - Of olives | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1518.00.35 | - - Of ground-nuts | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1518.00.36 | - - Of soya beans or coconuts | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1518.00.37 | - - Of cotton seeds | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1518.00.38 | - - Of the fruit of the oil palm or of palm kernels, other | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1518.00.39 | - - Other | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1518.00.90 | - Other | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1520 | Glycerol, crude; glycerol waters and glycerol lyes. | ||||
| 1520.00.10 | - Crude glycerol | kg/liter | 4,5% | 3% | 8 / 10 (plusieurs taux) |
| 1520.00.90 | - Other | kg/liter | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1521.90 | - Other: | ||||
| 1521.90.10 | - - Beeswax and other insect waxes | kg | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 1521.90.20 | - - Spermaceti | kg | 4,5% | 3% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1522.00.90 | - Other | kg/liter | 4,5% | 3% | 8 / 10 (plusieurs taux) |