{ "summary": "The European Union tariff splits HS 1515.90 (other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified) into 12 national lines: 1515 90 11 00 (tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions), 1515 90 21 00 (for technical or industrial uses other than the manufacture of foodstuffs for human consumption), 1515 90 29 00 (other), 1515 90 31 00 (for technical or industrial uses other than the manufacture of foodstuffs for human consumption) and 8 others.", "updatedAt": "2026-10-11", "facts": [ { "label": "HS subheading", "value": "1515.90", "source": null, "url": "https://border.bot/hs-codes/151590" }, { "label": "National lines", "value": "12", "source": null }, { "label": "Import VAT/GST in the European Union", "value": "VAT 21%", "source": "border.bot release EU:taxes #1" }, { "label": "De minimis in the European Union", "value": "Flat €3 duty up to €150; tax always charged", "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj" }, { "label": "Tariff", "value": "European Union", "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx", "url": "https://border.bot/countries/european-union" }, { "label": "Chapter", "value": "15: Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes", "source": null } ], "faq": [ { "question": "How many national tariff lines does the European Union tariff have under HS 1515.90?", "answer": "The European Union tariff splits HS 1515.90 (other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified) into 12 national lines: 1515 90 11 00 (tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions), 1515 90 21 00 (for technical or industrial uses other than the manufacture of foodstuffs for human consumption), 1515 90 29 00 (other), 1515 90 31 00 (for technical or industrial uses other than the manufacture of foodstuffs for human consumption) and 8 others." } ], "sections": [ { "id": "covers", "title": "European Union lines under 1515.90", "text": [ "The European Union tariff splits HS 1515.90 (other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified) into 12 national lines: 1515 90 11 00 (tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions), 1515 90 21 00 (for technical or industrial uses other than the manufacture of foodstuffs for human consumption), 1515 90 29 00 (other), 1515 90 31 00 (for technical or industrial uses other than the manufacture of foodstuffs for human consumption) and 8 others." ] }, { "id": "local", "title": "Import VAT and de minimis in the European Union", "text": [ "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." ] }, { "id": "other-countries", "title": "In other countries", "text": [ "National tariff lines under 1515.90 are live on border.bot for the United States (7 lines, also used by 1 other country)." ] }, { "id": "sources", "title": "Sources and updates", "text": [ "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. 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