# European Union tariff line 1516 20 91 00: In immediate packings of a net content not exceeding 1 kg

> In the European Union tariff, line 1516 20 91 00 covers vegetable fats and oils and their fractions, in immediate packings of a net content not exceeding 1 kg. The general (MFN) duty rate is 12.8%. It falls under HS subheading 1516.20 in heading 15.16 (chapter 15).

Source: https://border.bot/countries/european-union/hs-codes/1516209100
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) / [1516.20](https://border.bot/countries/european-union/hs-codes/151620) / [1516 20 91 00](https://border.bot/countries/european-union/hs-codes/1516209100)

## Key facts

- Tariff line: 1516 20 91 00
- Covers: Vegetable fats and oils and their fractions, 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: [1516.20](https://border.bot/hs-codes/151620)

## What this line covers

In the European Union tariff, line 1516 20 91 00 covers vegetable fats and oils and their fractions, in immediate packings of a net content not exceeding 1 kg.

Its legal text is “In immediate packings of a net content not exceeding 1 kg”, read under “Vegetable fats and oils and their fractions” and “Other”.

## How it is structured

It falls under HS subheading 1516.20 in heading 15.16 (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 15.16: Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
- Subheading 1516.20: Vegetable fats and oils and their fractions
- Within the subheading: Other
- Line 1516 20 91 00: 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 1516.20 are live on border.bot for the United States (2 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/151620): 2 lines, used by 1 other country
- [The Harmonized System text for 1516.20](https://border.bot/hs-codes/151620)

## Other lines under 1516.20

- [1516 20 10 00](https://border.bot/countries/european-union/hs-codes/1516201000) Hydrogenated castor oil, so called 'opal-wax'
- [1516 20 95 00](https://border.bot/countries/european-union/hs-codes/1516209500) 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](https://border.bot/countries/european-union/hs-codes/1516209600) 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
- [1516 20 98 21](https://border.bot/countries/european-union/hs-codes/1516209821) Consigned from Canada
- [1516 20 98 29](https://border.bot/countries/european-union/hs-codes/1516209829) Other
- [1516 20 98 33](https://border.bot/countries/european-union/hs-codes/1516209833) Blends 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 origin
- [1516 20 98 80](https://border.bot/countries/european-union/hs-codes/1516209880) Other

- Previous line: [1516 20 10 00](https://border.bot/countries/european-union/hs-codes/1516201000) Hydrogenated castor oil, so called 'opal-wax'
- Next line: [1516 20 95 00](https://border.bot/countries/european-union/hs-codes/1516209500) 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

## Frequently asked questions

### What does tariff line 1516 20 91 00 cover in the European Union tariff?

In the European Union tariff, line 1516 20 91 00 covers vegetable fats and oils and their fractions, in immediate packings of a net content not exceeding 1 kg.

### What is the general (MFN) duty on 1516 20 91 00 in the European Union?

The general (MFN) duty rate is 12.8%.

### Which preferential rates apply to 1516 20 91 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/1516209100.json