# European Union tariff line 1515 90 51 00: Solid, in immediate packings of a net content not exceeding 1 kg

> In the European Union tariff, line 1515 90 51 00 covers other oils and their fractions, crude oils, solid, in immediate packings of a net content not exceeding 1 kg. The general (MFN) duty rate is 12.8%. It falls under HS subheading 1515.90 in heading 15.15 (chapter 15).

Source: https://border.bot/countries/european-union/hs-codes/1515905100
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) / [1515.90](https://border.bot/countries/european-union/hs-codes/151590) / [1515 90 51 00](https://border.bot/countries/european-union/hs-codes/1515905100)

## Key facts

- Tariff line: 1515 90 51 00
- Covers: Other oils and their fractions, crude oils, solid, in immediate packings of a net content not exceeding 1 kg
- Duty (MFN): 12.8%
- 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: [1515.90](https://border.bot/hs-codes/151590)

## What this line covers

In the European Union tariff, line 1515 90 51 00 covers other oils and their fractions, crude oils, solid, in immediate packings of a net content not exceeding 1 kg.

Its legal text is “Solid, in immediate packings of a net content not exceeding 1 kg”, read under “Other”, “Other oils and their fractions”, “Crude oils” 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: Other oils and their fractions
- Within the subheading: Crude oils
- Within the subheading: Other
- Line 1515 90 51 00: Solid, in immediate packings of a net content not exceeding 1 kg

## Duty

The general (MFN) duty rate is 12.8%.

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 8.9% applies to goods from GSP - General arrangements.

A preferential rate of 11.2% 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)
- 8.9%: GSP - General arrangements (2020)
- 11.2%: 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 1515.90 are live on border.bot for the United States (7 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/151590): 7 lines, used by 1 other country
- [The Harmonized System text for 1515.90](https://border.bot/hs-codes/151590)

## Other lines under 1515.90

- [1515 90 11 00](https://border.bot/countries/european-union/hs-codes/1515901100) Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions
- [1515 90 21 00](https://border.bot/countries/european-union/hs-codes/1515902100) For technical or industrial uses other than the manufacture of foodstuffs for human consumption
- [1515 90 29 00](https://border.bot/countries/european-union/hs-codes/1515902900) Other
- [1515 90 31 00](https://border.bot/countries/european-union/hs-codes/1515903100) For technical or industrial uses other than the manufacture of foodstuffs for human consumption
- [1515 90 39 00](https://border.bot/countries/european-union/hs-codes/1515903900) Other
- [1515 90 40 00](https://border.bot/countries/european-union/hs-codes/1515904000) For technical or industrial uses other than the manufacture of foodstuffs for human consumption
- [1515 90 59 00](https://border.bot/countries/european-union/hs-codes/1515905900) Solid, other; fluid
- [1515 90 60 00](https://border.bot/countries/european-union/hs-codes/1515906000) For technical or industrial uses other than the manufacture of foodstuffs for human consumption
- [1515 90 91 00](https://border.bot/countries/european-union/hs-codes/1515909100) Solid, in immediate packings of a net content not exceeding 1 kg
- [1515 90 99 20](https://border.bot/countries/european-union/hs-codes/1515909920) Hazelnut oil
- [1515 90 99 99](https://border.bot/countries/european-union/hs-codes/1515909999) Other

- Previous line: [1515 90 40 00](https://border.bot/countries/european-union/hs-codes/1515904000) For technical or industrial uses other than the manufacture of foodstuffs for human consumption
- Next line: [1515 90 59 00](https://border.bot/countries/european-union/hs-codes/1515905900) Solid, other; fluid

## Frequently asked questions

### What does tariff line 1515 90 51 00 cover in the European Union tariff?

In the European Union tariff, line 1515 90 51 00 covers other oils and their fractions, crude oils, solid, in immediate packings of a net content not exceeding 1 kg.

### What is the general (MFN) duty on 1515 90 51 00 in the European Union?

The general (MFN) duty rate is 12.8%.

### Which preferential rates apply to 1515 90 51 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 8.9% applies to goods from GSP - General arrangements. A preferential rate of 11.2% 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/1515905100.json