European Union tariff, chapter 15: Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Last updated
Key facts
- National lines
- 173
- Subheadings
- 53
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 15: Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Summary
The European Union tariff has 173 national lines in HS chapter 15 (animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes), under 53 subheadings in 21 headings.
Subheadings with European Union lines
The European Union tariff has 173 national lines in HS chapter 15 (animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes), under 53 subheadings in 21 headings.
15.01 Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503
15.02 Fats of bovine animals, sheep or goats, other than those of heading 1503
15.03 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
- 1503.00Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared4 lines
15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
15.05 Wool grease and fatty substances derived therefrom (including lanolin)
- 1505.00Wool grease and fatty substances derived therefrom (including lanolin)2 lines
15.06 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
- 1506.00Other animal fats and oils and their fractions, whether or not refined, but not chemically modified1 line
15.07 Soya-bean oil and its fractions, whether or not refined, but not chemically modified
15.08 Groundnut oil and its fractions, whether or not refined, but not chemically modified
15.09 Olive oil and its fractions, whether or not refined, but not chemically modified
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 1509
15.11 Palm oil and its fractions, whether or not refined, but not chemically modified
15.12 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified
- 1512.11Sunflower-seed or safflower oil and fractions thereof: Crude oil3 lines
- 1512.19Sunflower-seed or safflower oil and fractions thereof: Other3 lines
- 1512.21Cotton-seed oil and its fractions: Crude oil, whether or not gossypol has been removed2 lines
- 1512.29Cotton-seed oil and its fractions: Other2 lines
15.13 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
15.14 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified
15.15 Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
- 1515.11Linseed oil and its fractions: Crude oil1 line
- 1515.19Linseed oil and its fractions: Other2 lines
- 1515.21Maize (corn) oil and its fractions: Crude oil2 lines
- 1515.29Maize (corn) oil and its fractions: Other2 lines
- 1515.30Castor oil and its fractions2 lines
- 1515.50Sesame oil and its fractions4 lines
- 1515.60Microbial fats and oils and their fractions9 lines
- 1515.90Other12 lines
15.16 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
15.17 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 or oils or their fractions of heading 1516
15.18 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 1516; 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
- 1518.00Animal, 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 included14 lines
15.20 Glycerol, crude; glycerol waters and glycerol lyes
- 1520.00Glycerol, crude; glycerol waters and glycerol lyes1 line
15.21 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured
15.22 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes
- 1522.00Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes5 lines
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 15 are live on border.bot for the United States (114 lines, also used by 1 other country).
- United States114 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 15?
The European Union tariff has 173 national lines in HS chapter 15 (animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes), under 53 subheadings in 21 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.