SECTION III · 류 15
Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
통합 세율표 BT2026의 품목표와 2026년 세율. 원본
류의 주 (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 코드 | 설명 | 단위 | 일반 수입세 | 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 (여러 세율) |
| 1501.20.00 | - Other pig fat | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 1501.90.00 | - Other | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 1502 | Fats of bovine animals, sheep or goats, other than those of heading 15.03 | ||||
| 1502.10.00 | - Tallow | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 1502.90 | - Other: | ||||
| 1502.90.10 | - - Edible | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 1502.90.90 | - - Other | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1503.00.90 | - Other | kg | 22.5% | 15% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1504.10.90 | - - Other | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1504.20.90 | - - Other | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 1504.30.00 | - Fats and oils and their fractions, of marine mammals | kg | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1505 | Wool grease and fatty substances derived therefrom (including lanolin) | ||||
| 1505.00.10 | - Lanolin | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 1505.00.90 | - Other | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 1506.00.00 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1507.90 | - Other: | ||||
| 1507.90.10 | - - Fractions of unrefined soya-bean oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1507.90.20 | - - Refined, bleached and deodorised (RBD) soya-bean oil | kg/liter | 22.5% | 15% | 8 / 10 (여러 세율) |
| 1507.90.90 | - - Other | kg/liter | 22.5% | 15% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1508.90.00 | - Other | kg/liter | 30% | 20% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1509.20.90 | - - Other | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1509.30.00 | - Virgin olive oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1509.40.00 | - Other virgin olive oils | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1509.90.19 | - - - Other | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| - - Other: | |||||
| 1509.90.91 | - - - In packings of a net weight not exceeding 30 kg | kg/liter | 30% | 20% | 8 / 10 (여러 세율) |
| 1509.90.99 | - - - Other | kg/liter | 30% | 20% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1510.90 | - Other: | ||||
| 1510.90.10 | - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1510.90.20 | - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1510.90.90 | - - Other | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1511.90 | - Other: | ||||
| 1511.90.20 | - - Refined oil | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| - - 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 (여러 세율) |
| 1511.90.32 | - - - - Other | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| - - - Liquid fractions: | |||||
| 1511.90.36 | - - - - In packing of a net weight not exceeding 25 kg | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1511.90.37 | - - - - Other, with iodine value 55 or more, but less than 60 | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1511.90.39 | - - - - Other | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| - - Fractions of unrefined oil: | |||||
| 1511.90.41 | - - - Solid fractions | kg/liter | 10.5% | 7% | 8 / 10 (여러 세율) |
| 1511.90.42 | - - - Other, with packing of a net weight not exceeding 25 kg | kg/liter | 10.5% | 7% | 8 / 10 (여러 세율) |
| 1511.90.49 | - - - Other | kg/liter | 10.5% | 7% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1512.19 | - - Other: | ||||
| 1512.19.10 | - - - Fractions of unrefined sunflower-seed oil or safflower oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1512.19.20 | - - - Refined | kg/liter | 22.5% | 15% | 8 / 10 (여러 세율) |
| 1512.19.90 | - - - Other | kg/liter | 22.5% | 15% | 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 1512.29 | - - Other: | ||||
| 1512.29.10 | - - - Fractions of unrefined cotton-seed oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1512.29.90 | - - - Other | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1513.11.90 | - - - Other | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1513.19 | - - Other: | ||||
| 1513.19.10 | - - - Fractions of unrefined coconut oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1513.19.90 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 1513.21.90 | - - - Other | kg/liter | 10.5% | 7% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1513.29.12 | - - - - Solid fractions of unrefined babassu oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1513.29.13 | - - - - Other, of unrefined palm kernel oil (palm kernel olein) | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1513.29.14 | - - - - Other, of unrefined babassu oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| - - - Other: | |||||
| 1513.29.91 | - - - - Solid fractions of palm kernel oil | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1513.29.92 | - - - - Solid fractions of babassu oil | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1513.29.94 | - - - - Palm kernel olein, refined, bleached and deodorised (RBD) | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1513.29.95 | - - - - Palm kernel oil, refined, bleached and deodorised (RBD) | kg/liter | 52.5% | 35% | 8 / 10 (여러 세율) |
| 1513.29.96 | - - - - Other, palm kernel oil | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1513.29.97 | - - - - Other, of babassu oil | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1514.19 | - - Other: | ||||
| 1514.19.10 | - - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1514.19.20 | - - - Refined | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1514.19.90 | - - - Other | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| - Other: | |||||
| 1514.91.00 | - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1514.99 | - - Other: | ||||
| 1514.99.10 | - - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1514.99.90 | - - - Other | kg/liter | 30% | 20% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1515.19.00 | - - Other | kg/liter | 22.5% | 15% | 8 / 10 (여러 세율) |
| - Maize (corn) oil and its fractions: | |||||
| 1515.21.00 | - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1515.29 | - - Other: | ||||
| - - - Fractions of unrefined oil: | |||||
| 1515.29.11 | - - - - Solid fractions | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1515.29.19 | - - - - Other | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| - - - Other: | |||||
| 1515.29.91 | - - - - Solid fractions | kg/liter | 30% | 20% | 8 / 10 (여러 세율) |
| 1515.29.99 | - - - - Other | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1515.30 | - Castor oil and its fractions: | ||||
| 1515.30.10 | - - Crude oil | kg/liter | 10.5% | 7% | 8 / 10 (여러 세율) |
| 1515.30.90 | - - Other | kg/liter | 22.5% | 15% | 8 / 10 (여러 세율) |
| 1515.50 | - Sesame oil and its fractions: | ||||
| 1515.50.10 | - - Crude oil | kg/liter | 10.5% | 7% | 8 / 10 (여러 세율) |
| 1515.50.20 | - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1515.50.90 | - - Other | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1515.60.00 | - Microbial fats and oils and their fractions | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1515.90 | - Other: | ||||
| - - Illipe nut oil: | |||||
| 1515.90.11 | - - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1515.90.12 | - - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1515.90.19 | - - - Other | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| - - Tung oil: | |||||
| 1515.90.21 | - - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1515.90.22 | - - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1515.90.29 | - - - Other | kg/liter | 15% | 10% | 8 / 10 (여러 세율) |
| - - Jojoba oil: | |||||
| 1515.90.31 | - - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1515.90.32 | - - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1515.90.39 | - - - Other | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| - - Other: | |||||
| 1515.90.91 | - - - Crude oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1515.90.92 | - - - Fractions of unrefined oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1515.90.99 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1516.10.90 | - - Other | kg/liter | 33% | 22% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1516.20.12 | - - - Of maize | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1516.20.14 | - - - Of coconuts | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1516.20.17 | - - - Of ground-nuts | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1516.20.18 | - - - Of linseed | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1516.20.19 | - - - Other | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| - - Re-esterified, of oil palm: | |||||
| 1516.20.21 | - - - Of the fruit of the oil palm, crude | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1516.20.22 | - - - Of the fruit of the oil palm, other than crude | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1516.20.23 | - - - Of palm kernels, crude | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1516.20.24 | - - - Of palm kernels, refined, bleached and deodorised (RBD) | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1516.20.25 | - - - Of palm kernel olein, crude | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1516.20.26 | - - - Of palm kernel olein, refined, bleached and deodorised (RBD) | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1516.20.29 | - - - Other | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| - - Hydrogenated, in flakes: | |||||
| 1516.20.31 | - - - Of ground-nuts; of coconuts; of soya beans | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1516.20.32 | - - - Of linseed | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1516.20.33 | - - - Of olives | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1516.20.34 | - - - Of fruit of the oil palm | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1516.20.35 | - - - Of palm kernels | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1516.20.39 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| - - Hydrogenated, in other forms: | |||||
| 1516.20.41 | - - - Of castor seeds (Opal wax) | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1516.20.42 | - - - Of coconuts | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1516.20.43 | - - - Of ground-nuts | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1516.20.44 | - - - Of linseed | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1516.20.45 | - - - Of olives | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1516.20.46 | - - - Of fruit of the oil palm | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1516.20.47 | - - - Of palm kernels | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1516.20.48 | - - - Of soya beans | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1516.20.49 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| - - Inter-esterified: | |||||
| 1516.20.51 | - - - Of linseed | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1516.20.52 | - - - Of olives | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1516.20.53 | - - - Of soya beans | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1516.20.54 | - - - Of ground-nuts, of oil palm or coconuts | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1516.20.59 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| - - Elaidinised, palm stearin with an iodine value not exceeding 48: | |||||
| 1516.20.61 | - - - Crude | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1516.20.62 | - - - Refined, bleached and deodorised (RBD) | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1516.20.69 | - - - Other | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| - - Elaidinised, other: | |||||
| 1516.20.91 | - - - Palm stearin, with an iodine value exceeding 48 | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1516.20.92 | - - - Of linseed | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1516.20.93 | - - - Of olives | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1516.20.94 | - - - Of soya beans | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1516.20.96 | - - - Refined, bleached and deodorised (RBD) palm kernel stearin | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1516.20.98 | - - - Of ground-nuts, of oil palm or of coconuts | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1516.20.99 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1516.30.00 | - Microbial fats and oils and their fractions | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1517.10.90 | - - Other | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1517.90 | - Other: | ||||
| 1517.90.10 | - - Imitation ghee | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1517.90.20 | - - Liquid margarine | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1517.90.30 | - - Of a kind used as mould release preparations | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| - - Imitation lard; shortening: | |||||
| 1517.90.43 | - - - Shortening | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1517.90.44 | - - - Imitation lard | kg/liter | 37.5% | 25% | 8 / 10 (여러 세율) |
| 1517.90.50 | - - Other solid mixtures or preparations of vegetable fats or oils or of their fractions | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| - - 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 (여러 세율) |
| 1517.90.62 | - - - In which crude palm oil predominates | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1517.90.64 | - - - In which other palm oil predominates, in packings of a net weight exceeding 25 kg | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1517.90.65 | - - - In which palm kernel oil predominates | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1517.90.66 | - - - In which palm kernel olein predominates | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1517.90.67 | - - - In which either soya-bean oil or coconut oil predominates | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1517.90.68 | - - - In which illipe nut oil predominates | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1517.90.69 | - - - Other | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1517.90.80 | - - Of mixtures or preparations of animal fats or oils or of their fractions | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 1517.90.90 | - - Other | kg/liter | 45% | 30% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1518.00.14 | - - Ground-nut, soya-bean, palm or coconut oil | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1518.00.15 | - - Linseed oil and its fractions | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1518.00.16 | - - Olive oil and its fractions | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1518.00.19 | - - Other | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| - 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 (여러 세율) |
| 1518.00.33 | - - Of linseed | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1518.00.34 | - - Of olives | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1518.00.35 | - - Of ground-nuts | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1518.00.36 | - - Of soya beans or coconuts | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1518.00.37 | - - Of cotton seeds | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1518.00.38 | - - Of the fruit of the oil palm or of palm kernels, other | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1518.00.39 | - - Other | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1518.00.90 | - Other | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1520 | Glycerol, crude; glycerol waters and glycerol lyes. | ||||
| 1520.00.10 | - Crude glycerol | kg/liter | 4.5% | 3% | 8 / 10 (여러 세율) |
| 1520.00.90 | - Other | kg/liter | 7.5% | 5% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1521.90 | - Other: | ||||
| 1521.90.10 | - - Beeswax and other insect waxes | kg | 7.5% | 5% | 8 / 10 (여러 세율) |
| 1521.90.20 | - - Spermaceti | kg | 4.5% | 3% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 1522.00.90 | - Other | kg/liter | 4.5% | 3% | 8 / 10 (여러 세율) |