Key facts
- HS subheading
- 1516.20
- National lines
- 8
- 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
- Chapter
- 15: Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Summary
The European Union tariff splits HS 1516.20 (vegetable fats and oils and their fractions) into 8 national lines: 1516 20 10 00 (hydrogenated castor oil, so called 'opal-wax'), 1516 20 91 00 (in immediate packings of a net content not exceeding 1 kg), 1516 20 95 00 (colza, linseed, rapeseed, sunflower-seed, illipe, karite, makore, touloucouna or babassu oils, for technical or industrial uses other than the manufacture of foodstuffs for human consumption), 1516 20 96 00 (groundnut, cotton-seed, soya-bean or sunflower-seed oils; other oils containing less than 50 % by weight of free fatty acids and excluding palm kernel, illipe, coconut, colza, rapeseed or copaiba oils) and 4 others.
European Union lines under 1516.20
The European Union tariff splits HS 1516.20 (vegetable fats and oils and their fractions) into 8 national lines: 1516 20 10 00 (hydrogenated castor oil, so called 'opal-wax'), 1516 20 91 00 (in immediate packings of a net content not exceeding 1 kg), 1516 20 95 00 (colza, linseed, rapeseed, sunflower-seed, illipe, karite, makore, touloucouna or babassu oils, for technical or industrial uses other than the manufacture of foodstuffs for human consumption), 1516 20 96 00 (groundnut, cotton-seed, soya-bean or sunflower-seed oils; other oils containing less than 50 % by weight of free fatty acids and excluding palm kernel, illipe, coconut, colza, rapeseed or copaiba oils) and 4 others.
- 1516 20 10 00Hydrogenated castor oil, so called 'opal-wax'Duty: 3.4%
- 1516 20 91 00In immediate packings of a net content not exceeding 1 kgDuty: 12.8%
- 1516 20 95 00Colza, linseed, rapeseed, sunflower-seed, illipe, karite, makore, touloucouna or babassu oils, for technical or industrial uses other than the manufacture of foodstuffs for human consumption
- 1516 20 96 00Groundnut, cotton-seed, soya-bean or sunflower-seed oils; other oils containing less than 50 % by weight of free fatty acids and excluding palm kernel, illipe, coconut, colza, rapeseed or copaiba oilsDuty: 9.6%
- 1516 20 98 21Consigned from CanadaDuty: 10.9%
- 1516 20 98 29OtherDuty: 10.9%
- 1516 20 98 33Blends containing by weight 20% or less of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil originDuty: 10.9%
- 1516 20 98 80OtherDuty: 10.9%
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 1516.20 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 1516.20?
The European Union tariff splits HS 1516.20 (vegetable fats and oils and their fractions) into 8 national lines: 1516 20 10 00 (hydrogenated castor oil, so called 'opal-wax'), 1516 20 91 00 (in immediate packings of a net content not exceeding 1 kg), 1516 20 95 00 (colza, linseed, rapeseed, sunflower-seed, illipe, karite, makore, touloucouna or babassu oils, for technical or industrial uses other than the manufacture of foodstuffs for human consumption), 1516 20 96 00 (groundnut, cotton-seed, soya-bean or sunflower-seed oils; other oils containing less than 50 % by weight of free fatty acids and excluding palm kernel, illipe, coconut, colza, rapeseed or copaiba oils) and 4 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.