# European Union tariff line 1513 19 19 00: Other

> In the European Union tariff, line 1513 19 19 00 covers coconut (copra) oil and its fractions, solid fractions. The general (MFN) duty rate is 10.9%. It falls under HS subheading 1513.19 in heading 15.13 (chapter 15).

Source: https://border.bot/countries/european-union/hs-codes/1513191900
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 15](https://border.bot/countries/european-union/hs-codes/15) / [1513.19](https://border.bot/countries/european-union/hs-codes/151319) / [1513 19 19 00](https://border.bot/countries/european-union/hs-codes/1513191900)

## Key facts

- Tariff line: 1513 19 19 00
- Covers: Coconut (copra) oil and its fractions, solid fractions
- Duty (MFN): 10.9%
- Preferential rates: From 0% (50 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- 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](https://border.bot/countries/european-union)
- HS subheading: [1513.19](https://border.bot/hs-codes/151319)

## What this line covers

In the European Union tariff, line 1513 19 19 00 covers coconut (copra) oil and its fractions, solid fractions.

Its legal text is “Other”, read under “Coconut (copra) oil and its fractions” and “Solid fractions”.

## How it is structured

It falls under HS subheading 1513.19 in heading 15.13 (chapter 15). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 15: Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
- Heading 15.13: Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
- Subheading 1513.19: Coconut (copra) oil and its fractions
- Within the subheading: Solid fractions
- Line 1513 19 19 00: Other

## Duty

The general (MFN) duty rate is 10.9%.

Duty-free entry applies to goods that qualify under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, and to goods from 47 origins.

A preferential rate of 7.4% applies to goods from GSP - General arrangements.

A preferential rate of 9.5% applies to goods from Mercosur.

- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: GSP+ (incentive arrangement for sustainable development and good governance) (2027)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Andorra (AD)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 0%: Côte d'Ivoire (CI)
- 0%: Chile (CL)
- 0%: Cameroon (CM)
- 0%: Colombia (CO)
- 0%: Ecuador (EC)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Israel (IL)
- 0%: Iceland (IS)
- 0%: Jordan (JO)
- 0%: Japan (JP)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Montenegro (ME)
- 0%: North Macedonia (MK)
- 0%: Mexico (MX)
- 0%: Norway (NO)
- 0%: New Zealand (NZ)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: Türkiye (TR)
- 0%: Ukraine (UA)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: Kosovo (XK)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 7.4%: GSP - General arrangements (2020)
- 9.5%: Mercosur (5500)

## 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 1513.19 are live on border.bot for the United States (2 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/151319): 2 lines, used by 1 other country
- [The Harmonized System text for 1513.19](https://border.bot/hs-codes/151319)

## Other lines under 1513.19

- [1513 19 11 00](https://border.bot/countries/european-union/hs-codes/1513191100) In immediate packings of a net content not exceeding 1 kg
- [1513 19 30 20](https://border.bot/countries/european-union/hs-codes/1513193020) For the manufacture of: - industrial monocarboxylic fatty acids of subheading 3823 19 10, - methyl esters of fatty acids of heading 2915 or 2916, - fatty alcohols of subheadings 2905 17, 2905 19 and 3823 70 used for the manufacture of cosmetics, washing products or pharmaceutical products, - fatty alcohols of subheading 2905 16, pure or mixed, used for the manufacture of cosmetics, washing products or pharmaceutical products, - stearic acid of subheading 3823 11 00, - goods of heading 3401, or - fatty acids with high purity of heading 2915
- [1513 19 30 90](https://border.bot/countries/european-union/hs-codes/1513193090) Other
- [1513 19 91 00](https://border.bot/countries/european-union/hs-codes/1513199100) In immediate packings of a net content not exceeding 1 kg
- [1513 19 99 00](https://border.bot/countries/european-union/hs-codes/1513199900) Other

- Previous line: [1513 19 11 00](https://border.bot/countries/european-union/hs-codes/1513191100) In immediate packings of a net content not exceeding 1 kg
- Next line: [1513 19 30 20](https://border.bot/countries/european-union/hs-codes/1513193020) For the manufacture of: - industrial monocarboxylic fatty acids of subheading 3823 19 10, - methyl esters of fatty acids of heading 2915 or 2916, - fatty alcohols of subheadings 2905 17, 2905 19 and 3823 70 used for the manufacture of cosmetics, washing products or pharmaceutical products, - fatty alcohols of subheading 2905 16, pure or mixed, used for the manufacture of cosmetics, washing products or pharmaceutical products, - stearic acid of subheading 3823 11 00, - goods of heading 3401, or - fatty acids with high purity of heading 2915

## Frequently asked questions

### What does tariff line 1513 19 19 00 cover in the European Union tariff?

In the European Union tariff, line 1513 19 19 00 covers coconut (copra) oil and its fractions, solid fractions.

### What is the general (MFN) duty on 1513 19 19 00 in the European Union?

The general (MFN) duty rate is 10.9%.

### Which preferential rates apply to 1513 19 19 00?

Duty-free entry applies to goods that qualify under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Chile, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, Norway, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Türkiye, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 7.4% applies to goods from GSP - General arrangements. A preferential rate of 9.5% applies to goods from Mercosur.

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/1513191900.json