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