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