European Union tariff line 1515 90 31 00: For technical or industrial uses other than the manufacture of foodstuffs for human consumption
Last updated
Key facts
- Tariff line
- 1515 90 31 00
- Covers
- Tobacco-seed oil and its fractions, for technical or industrial uses other than the manufacture of foodstuffs for human consumption
- Duty (MFN)
- None recorded
- Preferential rates
- From 0% (46 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
- HS subheading
- 1515.90
Summary
In the European Union tariff, line 1515 90 31 00 covers tobacco-seed oil and its fractions, for technical or industrial uses other than the manufacture of foodstuffs for human consumption. border.bot holds no general (MFN) duty rate for this line. It falls under HS subheading 1515.90 in heading 15.15 (chapter 15).
What this line covers
In the European Union tariff, line 1515 90 31 00 covers tobacco-seed oil and its fractions, for technical or industrial uses other than the manufacture of foodstuffs for human consumption.
Its legal text is “For technical or industrial uses other than the manufacture of foodstuffs for human consumption”, read under “Other”, “Tobacco-seed oil and its fractions” and “Other”.
How it is structured
It falls under HS subheading 1515.90 in heading 15.15 (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 15.15
- Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
- Subheading 1515.90
- Other
- Within the subheading
- Tobacco-seed oil and its fractions
- Within the subheading
- Other
- Line 1515 90 31 00
- For technical or industrial uses other than the manufacture of foodstuffs for human consumption
Duty
border.bot holds no general (MFN) duty rate for this line.
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 45 origins.
| Preferential rate | Programme or origin |
|---|---|
| 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% | 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) |
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.
Other lines under 1515.90
- 1515 90 11 00Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions
- 1515 90 21 00For technical or industrial uses other than the manufacture of foodstuffs for human consumption
- 1515 90 29 00Other
- 1515 90 39 00Other
- 1515 90 40 00For technical or industrial uses other than the manufacture of foodstuffs for human consumption
- 1515 90 51 00Solid, in immediate packings of a net content not exceeding 1 kg
- 1515 90 59 00Solid, other; fluid
- 1515 90 60 00For technical or industrial uses other than the manufacture of foodstuffs for human consumption
- 1515 90 91 00Solid, in immediate packings of a net content not exceeding 1 kg
- 1515 90 99 20Hazelnut oil
- 1515 90 99 99Other
In other countries
National tariff lines under 1515.90 are live on border.bot for the United States (7 lines, also used by 1 other country).
- United States7 lines, used by 1 other country
Frequently asked questions
What does tariff line 1515 90 31 00 cover in the European Union tariff?
In the European Union tariff, line 1515 90 31 00 covers tobacco-seed oil and its fractions, for technical or industrial uses other than the manufacture of foodstuffs for human consumption.
Which preferential rates apply to 1515 90 31 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, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Türkiye, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa.
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.