# European Union tariff lines under HS 1515.60 > The European Union tariff splits HS 1515.60 (microbial fats and oils and their fractions) into 9 national lines: 1515 60 11 00 (for technical or industrial uses other than the manufacture of foodstuffs for human consumption), 1515 60 51 00 (solid, in immediate packings of a net content not exceeding 1 kg), 1515 60 59 00 (solid, other; fluid), 1515 60 60 00 (for technical or industrial uses other than the manufacture of foodstuffs for human consumption) and 5 others. Source: https://border.bot/countries/european-union/hs-codes/151560 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) / [1515.60](https://border.bot/countries/european-union/hs-codes/151560) ## Key facts - HS subheading: [1515.60](https://border.bot/hs-codes/151560) - National lines: 9 - 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) - Chapter: 15: Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes ## European Union lines under 1515.60 The European Union tariff splits HS 1515.60 (microbial fats and oils and their fractions) into 9 national lines: 1515 60 11 00 (for technical or industrial uses other than the manufacture of foodstuffs for human consumption), 1515 60 51 00 (solid, in immediate packings of a net content not exceeding 1 kg), 1515 60 59 00 (solid, other; fluid), 1515 60 60 00 (for technical or industrial uses other than the manufacture of foodstuffs for human consumption) and 5 others. - [1515 60 11 00](https://border.bot/countries/european-union/hs-codes/1515601100) Microbial fats and oils and their fractions, Crude oils, For technical or industrial uses other than the manufacture of foodstuffs for human consumption - [1515 60 51 00](https://border.bot/countries/european-union/hs-codes/1515605100) Microbial fats and oils and their fractions, Crude oils, Other, Solid, in immediate packings of a net content not exceeding 1 kg. Duty (MFN): 12.8% - [1515 60 59 00](https://border.bot/countries/european-union/hs-codes/1515605900) Microbial fats and oils and their fractions, Crude oils, Other, Solid, other; fluid. Duty (MFN): 6.4% - [1515 60 60 00](https://border.bot/countries/european-union/hs-codes/1515606000) Microbial fats and oils and their fractions, Other, For technical or industrial uses other than the manufacture of foodstuffs for human consumption - [1515 60 91 10](https://border.bot/countries/european-union/hs-codes/1515609110) Microbial fats and oils and their fractions, Other, Other, Solid, in immediate packings of a net content not exceeding 1 kg, Arachidonic acid oil. Duty (MFN): 12.8% - [1515 60 91 90](https://border.bot/countries/european-union/hs-codes/1515609190) Microbial fats and oils and their fractions, Solid, in immediate packings of a net content not exceeding 1 kg, Other. Duty (MFN): 12.8% - [1515 60 99 10](https://border.bot/countries/european-union/hs-codes/1515609910) Microbial fats and oils and their fractions, Other, Other, Solid, other; fluid, Arachidonic acid oil. Duty (MFN): 9.6% - [1515 60 99 20](https://border.bot/countries/european-union/hs-codes/1515609920) Microbial fats and oils and their fractions, Other, Other, Solid, other; fluid, Microbial oil, refined or semi-refined, but not chemically modified, containing by weight in the form of triglycerides: -35 % or more but not more than 70 % of arachidonic acid -not more than 3 % by weight of docosahexaenoic acid. Duty (MFN): 9.6% - [1515 60 99 90](https://border.bot/countries/european-union/hs-codes/1515609990) Microbial fats and oils and their fractions, Solid, other; fluid, Other. Duty (MFN): 9.6% ## 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 1515.60 are live on border.bot for the United States (1 line, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/151560): 1 line, used by 1 other country - [The Harmonized System text for 1515.60](https://border.bot/hs-codes/151560) - Previous subheading: [1515.50](https://border.bot/countries/european-union/hs-codes/151550) Sesame oil and its fractions - Next subheading: [1515.90](https://border.bot/countries/european-union/hs-codes/151590) Other ## Frequently asked questions ### How many national tariff lines does the European Union tariff have under HS 1515.60? The European Union tariff splits HS 1515.60 (microbial fats and oils and their fractions) into 9 national lines: 1515 60 11 00 (for technical or industrial uses other than the manufacture of foodstuffs for human consumption), 1515 60 51 00 (solid, in immediate packings of a net content not exceeding 1 kg), 1515 60 59 00 (solid, other; fluid), 1515 60 60 00 (for technical or industrial uses other than the manufacture of foodstuffs for human consumption) and 5 others. ## 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/151560.json