SECTION III · 類 15
Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
統合税率表BT2026に基づく品目表と2026年の税率。 原典
類注 (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コード | 記述 | 単位 | 通常輸入税 | 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 (複数の税率) |
| 1501.20.00 | - Other pig fat | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 1501.90.00 | - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 1502 | Fats of bovine animals, sheep or goats, other than those of heading 15.03 | ||||
| 1502.10.00 | - Tallow | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 1502.90 | - Other: | ||||
| 1502.90.10 | - - Edible | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 1502.90.90 | - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1503.00.90 | - Other | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1504.10.90 | - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1504.20.90 | - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 1504.30.00 | - Fats and oils and their fractions, of marine mammals | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1505 | Wool grease and fatty substances derived therefrom (including lanolin) | ||||
| 1505.00.10 | - Lanolin | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 1505.00.90 | - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 1506.00.00 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1507.90 | - Other: | ||||
| 1507.90.10 | - - Fractions of unrefined soya-bean oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1507.90.20 | - - Refined, bleached and deodorised (RBD) soya-bean oil | kg/liter | 22.5% | 15% | 8 / 10 (複数の税率) |
| 1507.90.90 | - - Other | kg/liter | 22.5% | 15% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1508.90.00 | - Other | kg/liter | 30% | 20% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1509.20.90 | - - Other | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1509.30.00 | - Virgin olive oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1509.40.00 | - Other virgin olive oils | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1509.90.19 | - - - Other | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| - - Other: | |||||
| 1509.90.91 | - - - In packings of a net weight not exceeding 30 kg | kg/liter | 30% | 20% | 8 / 10 (複数の税率) |
| 1509.90.99 | - - - Other | kg/liter | 30% | 20% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1510.90 | - Other: | ||||
| 1510.90.10 | - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1510.90.20 | - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1510.90.90 | - - Other | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1511.90 | - Other: | ||||
| 1511.90.20 | - - Refined oil | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| - - 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 (複数の税率) |
| 1511.90.32 | - - - - Other | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| - - - Liquid fractions: | |||||
| 1511.90.36 | - - - - In packing of a net weight not exceeding 25 kg | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1511.90.37 | - - - - Other, with iodine value 55 or more, but less than 60 | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1511.90.39 | - - - - Other | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| - - Fractions of unrefined oil: | |||||
| 1511.90.41 | - - - Solid fractions | kg/liter | 10.5% | 7% | 8 / 10 (複数の税率) |
| 1511.90.42 | - - - Other, with packing of a net weight not exceeding 25 kg | kg/liter | 10.5% | 7% | 8 / 10 (複数の税率) |
| 1511.90.49 | - - - Other | kg/liter | 10.5% | 7% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1512.19 | - - Other: | ||||
| 1512.19.10 | - - - Fractions of unrefined sunflower-seed oil or safflower oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1512.19.20 | - - - Refined | kg/liter | 22.5% | 15% | 8 / 10 (複数の税率) |
| 1512.19.90 | - - - Other | kg/liter | 22.5% | 15% | 8 / 10 (複数の税率) |
| - 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 (複数の税率) |
| 1512.29 | - - Other: | ||||
| 1512.29.10 | - - - Fractions of unrefined cotton-seed oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1512.29.90 | - - - Other | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1513.11.90 | - - - Other | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1513.19 | - - Other: | ||||
| 1513.19.10 | - - - Fractions of unrefined coconut oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1513.19.90 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| - 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 (複数の税率) |
| 1513.21.90 | - - - Other | kg/liter | 10.5% | 7% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1513.29.12 | - - - - Solid fractions of unrefined babassu oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1513.29.13 | - - - - Other, of unrefined palm kernel oil (palm kernel olein) | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1513.29.14 | - - - - Other, of unrefined babassu oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| - - - Other: | |||||
| 1513.29.91 | - - - - Solid fractions of palm kernel oil | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1513.29.92 | - - - - Solid fractions of babassu oil | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1513.29.94 | - - - - Palm kernel olein, refined, bleached and deodorised (RBD) | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1513.29.95 | - - - - Palm kernel oil, refined, bleached and deodorised (RBD) | kg/liter | 52.5% | 35% | 8 / 10 (複数の税率) |
| 1513.29.96 | - - - - Other, palm kernel oil | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1513.29.97 | - - - - Other, of babassu oil | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1514.19 | - - Other: | ||||
| 1514.19.10 | - - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1514.19.20 | - - - Refined | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1514.19.90 | - - - Other | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| - Other: | |||||
| 1514.91.00 | - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1514.99 | - - Other: | ||||
| 1514.99.10 | - - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1514.99.90 | - - - Other | kg/liter | 30% | 20% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1515.19.00 | - - Other | kg/liter | 22.5% | 15% | 8 / 10 (複数の税率) |
| - Maize (corn) oil and its fractions: | |||||
| 1515.21.00 | - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1515.29 | - - Other: | ||||
| - - - Fractions of unrefined oil: | |||||
| 1515.29.11 | - - - - Solid fractions | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1515.29.19 | - - - - Other | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| - - - Other: | |||||
| 1515.29.91 | - - - - Solid fractions | kg/liter | 30% | 20% | 8 / 10 (複数の税率) |
| 1515.29.99 | - - - - Other | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1515.30 | - Castor oil and its fractions: | ||||
| 1515.30.10 | - - Crude oil | kg/liter | 10.5% | 7% | 8 / 10 (複数の税率) |
| 1515.30.90 | - - Other | kg/liter | 22.5% | 15% | 8 / 10 (複数の税率) |
| 1515.50 | - Sesame oil and its fractions: | ||||
| 1515.50.10 | - - Crude oil | kg/liter | 10.5% | 7% | 8 / 10 (複数の税率) |
| 1515.50.20 | - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1515.50.90 | - - Other | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1515.60.00 | - Microbial fats and oils and their fractions | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1515.90 | - Other: | ||||
| - - Illipe nut oil: | |||||
| 1515.90.11 | - - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1515.90.12 | - - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1515.90.19 | - - - Other | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| - - Tung oil: | |||||
| 1515.90.21 | - - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1515.90.22 | - - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1515.90.29 | - - - Other | kg/liter | 15% | 10% | 8 / 10 (複数の税率) |
| - - Jojoba oil: | |||||
| 1515.90.31 | - - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1515.90.32 | - - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1515.90.39 | - - - Other | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| - - Other: | |||||
| 1515.90.91 | - - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1515.90.92 | - - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1515.90.99 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1516.10.90 | - - Other | kg/liter | 33% | 22% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1516.20.12 | - - - Of maize | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1516.20.14 | - - - Of coconuts | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1516.20.17 | - - - Of ground-nuts | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1516.20.18 | - - - Of linseed | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1516.20.19 | - - - Other | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| - - Re-esterified, of oil palm: | |||||
| 1516.20.21 | - - - Of the fruit of the oil palm, crude | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1516.20.22 | - - - Of the fruit of the oil palm, other than crude | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1516.20.23 | - - - Of palm kernels, crude | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1516.20.24 | - - - Of palm kernels, refined, bleached and deodorised (RBD) | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1516.20.25 | - - - Of palm kernel olein, crude | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1516.20.26 | - - - Of palm kernel olein, refined, bleached and deodorised (RBD) | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1516.20.29 | - - - Other | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| - - Hydrogenated, in flakes: | |||||
| 1516.20.31 | - - - Of ground-nuts; of coconuts; of soya beans | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1516.20.32 | - - - Of linseed | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1516.20.33 | - - - Of olives | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1516.20.34 | - - - Of fruit of the oil palm | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1516.20.35 | - - - Of palm kernels | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1516.20.39 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| - - Hydrogenated, in other forms: | |||||
| 1516.20.41 | - - - Of castor seeds (Opal wax) | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1516.20.42 | - - - Of coconuts | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1516.20.43 | - - - Of ground-nuts | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1516.20.44 | - - - Of linseed | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1516.20.45 | - - - Of olives | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1516.20.46 | - - - Of fruit of the oil palm | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1516.20.47 | - - - Of palm kernels | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1516.20.48 | - - - Of soya beans | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1516.20.49 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| - - Inter-esterified: | |||||
| 1516.20.51 | - - - Of linseed | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1516.20.52 | - - - Of olives | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1516.20.53 | - - - Of soya beans | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1516.20.54 | - - - Of ground-nuts, of oil palm or coconuts | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1516.20.59 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| - - Elaidinised, palm stearin with an iodine value not exceeding 48: | |||||
| 1516.20.61 | - - - Crude | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1516.20.62 | - - - Refined, bleached and deodorised (RBD) | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1516.20.69 | - - - Other | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| - - Elaidinised, other: | |||||
| 1516.20.91 | - - - Palm stearin, with an iodine value exceeding 48 | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1516.20.92 | - - - Of linseed | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1516.20.93 | - - - Of olives | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1516.20.94 | - - - Of soya beans | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1516.20.96 | - - - Refined, bleached and deodorised (RBD) palm kernel stearin | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1516.20.98 | - - - Of ground-nuts, of oil palm or of coconuts | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1516.20.99 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1516.30.00 | - Microbial fats and oils and their fractions | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1517.10.90 | - - Other | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1517.90 | - Other: | ||||
| 1517.90.10 | - - Imitation ghee | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1517.90.20 | - - Liquid margarine | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1517.90.30 | - - Of a kind used as mould release preparations | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| - - Imitation lard; shortening: | |||||
| 1517.90.43 | - - - Shortening | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1517.90.44 | - - - Imitation lard | kg/liter | 37.5% | 25% | 8 / 10 (複数の税率) |
| 1517.90.50 | - - Other solid mixtures or preparations of vegetable fats or oils or of their fractions | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| - - 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 (複数の税率) |
| 1517.90.62 | - - - In which crude palm oil predominates | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1517.90.64 | - - - In which other palm oil predominates, in packings of a net weight exceeding 25 kg | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1517.90.65 | - - - In which palm kernel oil predominates | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1517.90.66 | - - - In which palm kernel olein predominates | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1517.90.67 | - - - In which either soya-bean oil or coconut oil predominates | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1517.90.68 | - - - In which illipe nut oil predominates | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1517.90.69 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1517.90.80 | - - Of mixtures or preparations of animal fats or oils or of their fractions | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 1517.90.90 | - - Other | kg/liter | 45% | 30% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1518.00.14 | - - Ground-nut, soya-bean, palm or coconut oil | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1518.00.15 | - - Linseed oil and its fractions | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1518.00.16 | - - Olive oil and its fractions | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1518.00.19 | - - Other | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| - 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 (複数の税率) |
| 1518.00.33 | - - Of linseed | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1518.00.34 | - - Of olives | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1518.00.35 | - - Of ground-nuts | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1518.00.36 | - - Of soya beans or coconuts | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1518.00.37 | - - Of cotton seeds | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1518.00.38 | - - Of the fruit of the oil palm or of palm kernels, other | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1518.00.39 | - - Other | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1518.00.90 | - Other | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1520 | Glycerol, crude; glycerol waters and glycerol lyes. | ||||
| 1520.00.10 | - Crude glycerol | kg/liter | 4.5% | 3% | 8 / 10 (複数の税率) |
| 1520.00.90 | - Other | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1521.90 | - Other: | ||||
| 1521.90.10 | - - Beeswax and other insect waxes | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 1521.90.20 | - - Spermaceti | kg | 4.5% | 3% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1522.00.90 | - Other | kg/liter | 4.5% | 3% | 8 / 10 (複数の税率) |