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Tolltariffen

C H A P T E R   1 5



Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes


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 appropiate 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 Note.
1. For the purpose of subeheadings 15.14.1110 to 15.14.1990, 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.
 
 

Import- and export-regulations Number Item Rate in pct. or in kr pr. kg Quantity References
Ordinary Trade agreements

N 15.01

Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03.

 
.1000
-  
Lard
8,64 CO,G+,GSP,PE, kg
 
SACU: 7,77
 
.2000
-  
Other pig fat
8,64 CO,G+,GSP,PE, kg
 
SACU: 7,77
 
.9000
-  
Other
8,64 CO,G+,GSP,PE, kg
 
SACU: 7,77
 

N 15.02

Fats of bovine animals, sheep or goats, other than those of heading 15.03.

 
-  
Tallow :
.1010
- -  
For feed purpose
3,91 G+,GSP,SACU: 3,51 kg
.1090
- -  
Other
0 kg
-  
Other :
.9010
- -  
For feed purpose
3,91 G+,GSP,SACU: 3,51 kg
.9090
- -  
Other
0 kg

15.03

 

 
N .0000
 
Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.
0 kg

N

15.04

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.

 
-  
Fish-liver oils and their fractions :
.1011
- -  
For feed purpose, including veterinary oil
3,91 AL,BA,CA,CL,CO, kg
 
CR,EFTA,EG,EØS,
FO,G+,GE,GCC,GL,
GSP,HK,IL,JO,KR,
LB,MA,ME,MK,
MX,PA,PE,PH,PS,
RS,SACU,SG,TN,
TR,UA: 0
 
- -  
Other :
.1020
- - -  
Solid fractions
0 kg
- - -  
Other :
.1091
- - - -  
Medicinal oil
0 kg
.1093
- - - -  
Industrial oil and mixed oils
0 kg
.1099
- - - -  
Other fish-liver oils
0 kg
-  
Fats and oils and their fractions, of fish, other than liver oils :
.2011
- -  
For feed purpose
3,91 AL,BA,CA,CL,CO, kg
 
CR,EFTA,EG,EØS,
FO,G+,GCC,GE,GL,
GSP,HK,IL,JO,KR,
LB,MA,ME,MK,
MX,PA,PE,PH,PS,
RS,SACU,SG,TN,
TR,UA: 0
 
- -  
Other :
.2021
- - -  
Shark oil
0 kg
.2031
- - -  
Herring oil and other fish oils
0 kg
- - -  
Other :
.2040
- - - -  
Solid fractions
0 kg
.2099
- - - -  
Other
0 kg
-  
Fats and oils and their fractions, of marine mammals :
.3011
- -  
For feed purpose
3,91 AL,BA,CA,CL,CO, kg
 
CR,EFTA,EG,EØS,
FO,G+,GCC,GE,GL,
GSP,HK,IL,JO,KR,
LB,MA,ME,MK,
MX,PA,PE,PH,PS,
RS,SACU,SG,TN,
TR,UA: 0
 
.3021
- -  
Fats for other purposes
0 kg
- -  
Oils for other purposes :
.3030
- - -  
Sperm oil
0 kg
.3099
- - -  
Other
0 kg

15.05

 

 
.0000
 
Wool grease and fatty substances derived therefrom (including lanolin).
0 kg

15.06

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.

 
.0011
-  
For feed purpose
3,91 CO,G+,GSP,PE, kg
 
SACU: 3,51
 
-  
Other :
.0021
- -  
Bone fat, bone oil and neat`s-foot oil
0 kg
- -  
Other :
.0030
- - -  
Solid fractions
5,1 % CO,EFTA,EU,G+, kg
 
GE,GSP,PE,
SACU: 0
 
.0099
- - -  
Other
0 kg

N

15.07

Soya-bean oil and its fractions, whether or not refined, but not chemically modified.

 
-  
Crude oil, whether or not degummed :
.1010
- -  
For feed purpose
4,88 CO,G+,GSP,PE, kg
 
SACU: 4,39
 
.1090
- -  
Other
0 kg
-  
Other :
.9010
- -  
For feed purpose
4,88 CO,G+,GSP,PE, kg
 
SACU: 4,39
 
.9090
- -  
Other
14,4 % CO,GSP,PE,SACU, kg
 
UA: 7,2 %
BA,EFTA,EU,G+,
GE,PH: 0
 

N 15.08

Ground-nut oil and its fractions, whether or not refined, but not chemically modified.

 
-  
Crude oil :
.1010
- -  
For feed purpose
4,88 CO,G+,GSP,PE, kg
 
SACU: 4,39
 
.1090
- -  
Other
0 kg
-  
Other :
.9010
- -  

For feed purpose

4,88 CO,G+,GSP,PE, kg
 
SACU: 4,39
 
.9090
- -  
Other
14,4 % CO,EFTA,EU,G+, kg
 
GE,GSP,HK,PE,
SACU: 0
 

N 15.09

Olive oil and its fractions, whether or not refined, but not chemically modified.

 
-  
Virgin :
.1010
- -  

For feed purpose

4,88 IL,JO,PS,TN,TR: 4,87 kg
 
CO,G+,GSP,PE,
SACU: 4,39
 
.1090
- -  
Other
0 kg
-  
Other :
.9010
- -  

For feed purpose

4,88 IL,JO,PS,TN,TR: 4,87 kg
 
CO,G+,GSP,PE,
SACU: 4,39
 
.9090
- -  
Other
0 kg

N 15.10

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.

 
.0010
-  
For feed purpose
4,88 CO,G+,GSP,PE, kg
 
SACU: 4,39
 
.0090
-  
Other
0 kg

N 15.11

Palm oil and its fractions, whether or not refined, but not chemically modified.

 
-  
Crude oil :
.1010
- -  
For feed purpose
4,88 CO,CR,G+,GSP,PA, kg
 
PE,SACU: 4,39
 
.1090
- -  
Other
0 kg
-  
Other :
.9011
- -  
For feed purpose
4,88 CO,CR,G+,GSP,PA, kg
 
PE,SACU: 4,39
 
- -  
Other :
.9020
- - -  
Solid fractions
14,4 % CO,CR,EFTA,EU, kg
 
G+,GE,GSP,PA,
PE,SACU: 0
 
.9099
- - -  
Other
0 kg

N

15.12

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 :
- -  
Crude oil :
.1110
- - -  
For feed purpose
4,88 UA: 4,40 kg
 
CO,G+,GSP,PE,
SACU: 4,39
 
.1190
- - -  
Other
0 kg
- -  
Other :
.1910
- - -  
For feed purpose
4,88 UA: 4,40 kg
 
CO,G+,GSP,PE,
SACU: 4,39
 
.1990
- - -  
Other
14,4 % CO,GSP,PE, kg
 
SACU: 7,2 %
RS: 7 %
BA,EFTA,EU,G+,
GE,MX,UA: 0
 
-  
Cotton-seed oil and its fractions :
- -  
Crude oil, whether or not gossypol has been removed :
.2110
- - -  
For feed purpose
4,88 CO,G+,GSP,PE, kg
 
SACU: 4,39
 
.2190
- - -  
Other
0 kg
- -  
Other :
.2911
- - -  
For feed purpose
4,88 CO,G+,GSP,PE, kg
 
SACU: 4,39
 
- - -  
Other :
.2920
- - - -  
Solid fractions
14,4 % CO,GSP,PE, kg
 
SACU: 7,2%
EFTA,EU,G+,GE,
UA: 0
 
.2999
- - - -  
Other
12,7 % MX: 10 % kg
 
CO,GSP,PE,
SACU: 6,3 %
EFTA,EU,G+,GE,
UA: 0
 

N 15.13

Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.

 
-  
Coconut (copra) oil and its fractions :
- -  
Crude oil :
.1110
- - -  
For feed purpose
4,88 CO,CR,G+,GSP,PA, kg
 
PE,PH,SACU: 4,39
 
.1190
- - -  
Other
0 kg
- -  
Other :
.1911
- - -  
For feed purpose
4,88 CO,CR,G+,GSP,PA, kg
 
PE,SACU: 4,39
 
- - -  
Other :
.1920
- - - -  
Solid fractions
14,4 % UA: 7,2 % kg
 
CO,CR,EFTA,EU,
G+,GE,GSP,PA,PE,
PH,SACU: 0
 
.1999
- - - -  
Other
12,7 % UA: 7,2 % kg
 
CO,CR,EFTA,EU,
G+,GE,GSP,PA,PE,
PH,SACU: 0
 
-  
Palm kernel or babassu oil and fractions thereof :
- -  
Crude oil :
.2110
- - -  
For feed purpose
4,88 CO,CR,G+,GSP,PA, kg
 
PE,SACU: 4,39
 
.2190
- - -  
Other
0 kg
- -  
Other :
.2911
- - -  
For feed purpose
4,88 CO,CR,G+,GSP,PA, kg
 
PE,SACU: 4,39
 
- - -  
Other :
.2920
- - - -  
Solid fractions
14,4 % UA: 7,2 % kg
 
CO,CR,EFTA,EU,
G+,GE,GSP,PA,PE,
SACU: 0
 
.2999
- - - -  
Other
12,7 % UA: 7,2 % kg
 
CO,CR,EFTA,EU,
G+,GE,GSP,PA,PE,
SACU: 0
 

N 15.14

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 :
- -  
Crude oil :
.1110
- - -  
For feed purpose
4,88 CO,G+,GSP,PE, kg
 
SACU: 4,39
 
.1190
- - -  
Other
0 kg
- -  
Other :
.1910
- - -  
For feed purpose
4,88 CO,G+,GSP,PE, kg
 
SACU: 4,39
 
.1990
- - -  
Other
14,4 % BA,CO,EFTA,EU, kg
 
G+,GE,GSP,PE,
SACU,UA: 0
 
-  
Other :
- -  
Crude oil :
.9110
- - -  
For feed purpose
4,88 CO,G+,GSP,PE, kg
 
SACU: 4,39
 
.9190
- - -  
Other
0 kg
- -  
Other :
.9910
- - -  
For feed purpose
4,88 CO,G+,GSP,PE, kg
 
SACU: 4,39
 
.9990
- - -  
Other
14,4 % CO,GSP,PE, kg
 
SACU: 7,2 %
EFTA,EU,G+,GE: 0
 

N 15.15

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.

 
-  
Linseed oil and its fractions :
- -  
Crude oil :
.1110
- - -  
For feed purpose
4,88 CO,G+,GSP,PE, kg
 
SACU: 4,39
 
.1190
- - -  
Other
0 kg
- -  
Other :
.1910
- - -  
For feed purpose
4,88 CO,G+,GSP,PE, kg
 
SACU: 4,39
 
.1990
- - -  
Other
14,4 % CO,GSP,PE, kg
 
SACU: 7,2 %
BA,EFTA,EU,G+,
GE,: 0
 
-  
Maize (corn) oil and its fractions :
- -  
Crude oil :
.2110
- - -  

For feed purpose

4,88 CO,G+,GSP,PE, kg
 
SACU: 4,39
 
.2190
- - -  
Other
0 kg
- -  
Other :
.2910
- - -  

For feed purpose

4,88 CO,G+,GSP,PE, kg
 
SACU: 4,39
 
.2990
- - -  
Other
14,4 % CO,GSP,PE, kg
 
SACU 7,2 %
BA,EFTA,EU,G+,
GE: 0
 
-  
Castor oil and its fractions :
.3010
- -  

For feed purpose

4,88 CO,G+,GSP,PE, kg
 
SACU: 4,39
 
.3090
- -  
Other
0 kg
-  
Sesame oil and its fractions :
.5011
- -  

For feed purpose

4,88 CO,G+,GSP,PE, kg
 
SACU: 4,39
 
- -  
Other :
.5020
- - -  
Crude oil
0 kg
.5099
- - -  
Other
14,4 % CO,GSP,PE, kg
 
SACU: 7,2 %
BA,EFTA,EU,G+,
GE,HK: 0
 
-  
Other :
.9011
- -  
For feed purpose
4,88 G+,GSP,PE, kg
 
SACU: 4,39
 
.9021
- -  
Cashew nutshell oil, wood oils (including tung oil and its fractions) or oiticica oil, not for feed purpose
0 kg
.9032
- -  
Jojoba oil and its fractions, not for feed purpose
0 kg
- -  
Other :
.9070
- - -  
Crude oil
0 kg
- - -  
Other :
.9080
- - - -  
Solid fractions
14,4 % BA,CO,EFTA,EU, kg
 
G+,GE,GSP,PE,PH,
SACU: 0
 
.9099
- - - -  
Other
12,7 % BA,EFTA,EU,GE: 0 kg

N

15.16

Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.

 
-  
Animal fats and oils and their fractions :
- -   For feed purpose:
.1012
- - -  
Extracted entirely from fish or marine mammals
3,91 G+,GSP: 3,52 kg
 
AL,BA,CA,CL,CO,
CR,EFTA,EG,EØS,
FO,GCC,GE,HK,IL,
JO,KR,LB,MA,ME,
MK,MX,PA,PE,PH,
PS,RS,SACU,SG,
TN,TR,UA: 0
 
.1019
- - -  
Other
3,91 FO: 3,77 kg
 
CO,G+,GSP,PE,
SACU: 3,52
 
- -  
Other :
.1020
- - -  
Extracted entirely from fish or marine mammals
0 kg
.1099
- - -  
Other
5,1 % CO,EFTA,EU,G+, kg
 
GE,GSP,PE,SACU: 0
 
-  
Vegetable fats and oils and their fractions :
.2011
- -  

For feed purpose

3,91 CO,G+,GSP,PE,PH, kg
 
SACU: 3,51
 
- -  
Other :
.2020
- - -  
Hydrogenated castor oil
0 kg
.2099
- - -  
Other
14,4 % GCC,KR: 11,5 % kg
 
CO,EFTA,EU,G+,
GE,GSP,PE,SACU: 0
 

N 15.17

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16.

 
-  
Margarine, excluding liquid margarine :
.1010
- -  
For feed purpose
3,91 CO,G+,GSP,PE, kg
 
SACU: 3,51
 
- -  
Other :
.1020
- - -  
Animal 
21,2 % PH: 15 % kg

TNS 026

 

CO,G+,GSP,PE,

SACU: 10,6 %

 
.1030
- - -  
Vegetable 
21,2 % CO,G+,GSP,PE, kg

TNS 026

 

SACU: 10,6 %

 
-  
Other :
.9011
- -  
For feed purpose
3,91 CO,G+,GSP,PE, kg
 
SACU: 3,51
 
- -  
Other :
.9021
- - -  
Edible liquid mixtures of vegetable oils
12,7 % CO,GSP,PE, kg
 
SACU: 6,3 %
EFTA,EU,G+,GE: 0
 
.9030
- - -  
Liquid margarine 
25,5 % CO,G+,GSP,PE, kg

TNS 027

 

SACU: 12,7 %

 
.9040
- - -  
Edible liquid mixtures of animal and vegetable oils consisting essentially of vegetable oils
12,7 % CO,G+,GSP,PE, kg

TNS 028

 

SACU: 6,3 %

 
- - -  
Other :
.9091
- - - -  
Containing more than 10 % but not more than 15 % by weight of milk fats
0 kg
.9097
- - - -  
Edible mixtures or preparations of a kind used as mould release preparations n.e.s.i
0 kg
.9098
- - - -  
Other
0 kg

15.18

Animal or vegetable 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 or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included. 

 
.0011
-  
For feed purpose
3,91 CO,G+,GSP,PE, kg
 
SACU: 3,52
 
-  
Other :
.0021
- -  
Tung oil and other similar wood oils; oiticica oil
0 kg
.0031
- -  
Siccative oils
0 kg
.0041
- -  
Linseed oil, boiled
0 kg
.0051
- -  
Linoxyn
12,7 % AL,BA,CA,CL,CO, kg
 
CR,EFTA,EG,EØS,
G+,GCC,GE,GSP,
HK,IL,JO,KR,LB,
ME,MK,PA,PE,PH,
RS,SACU,SG,TN,
TR,UA: 0
 
.0099
- -  
Other
12,7 % CO,GSP,PE, kg
 
SACU: 6,3 %
EFTA,EU,G+,GE: 0
 

15.19

Deleted. (ref. HS96)

 

15.20

Glycerol, crude; glycerol waters and glycerol lyes.

 
.0010
-  
For feed purpose
3,91 AL,BA,CA,CL,CR, kg
 
EFTA,EG,EØS,
GCC,GE,HK,KR,ME,
MK,PA,PH,RS,
SACU,SG,TN,
UA: 3,79
CO,G+,GSP,PE: 3,51
 
.0090
-  
Other
0 kg

15.21

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.

 
.1000
-  
Vegetable waxes
0 kg
.9000
-  
Other
0 kg

15.22

Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.

 
.0011
-  
For feed purpose
3,91 AL,BA,CA,CL,CR, kg
 
EFTA,EG,EØS,
GCC,GE,HK,KR,
ME,MK,PA,PH,RS,
SACU,SG,TN,
UA: 3,79
CO,PE: 3,52
G+,GSP: 3,51
 
-  
Other :
.0020
- -  
Degras
0 kg
.0099
- -  
Other
0 kg