European Union tariff line 1517 10 10 00: Containing, by weight, more than 10 % but not more than 15 % of milkfats
Last updated
Key facts
- Tariff line
- 1517 10 10 00
- Covers
- Margarine, excluding liquid margarine, containing, by weight, more than 10 % but not more than 15 % of milkfats
- Duty (MFN)
- 8.300 % + 28.400 EUR DTN
- Preferential rates
- From 0% (57 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
- 1517.10
Summary
In the European Union tariff, line 1517 10 10 00 covers margarine, excluding liquid margarine, containing, by weight, more than 10 % but not more than 15 % of milkfats. The general (MFN) duty rate is 8.300 % + 28.400 EUR DTN. It falls under HS subheading 1517.10 in heading 15.17 (chapter 15).
What this line covers
In the European Union tariff, line 1517 10 10 00 covers margarine, excluding liquid margarine, containing, by weight, more than 10 % but not more than 15 % of milkfats.
Its legal text is “Containing, by weight, more than 10 % but not more than 15 % of milkfats”, read under “Margarine, excluding liquid margarine”.
How it is structured
It falls under HS subheading 1517.10 in heading 15.17 (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 15.17
- Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516
- Subheading 1517.10
- Margarine, excluding liquid margarine
- Line 1517 10 10 00
- Containing, by weight, more than 10 % but not more than 15 % of milkfats
Duty
The general (MFN) duty rate is 8.300 % + 28.400 EUR DTN.
Duty-free entry applies to goods that qualify under 4 programmes, and to goods from 41 origins.
A preferential rate of 0.000 % + 26.100 EUR DTN applies to goods that qualify under EEA - European Economic Area.
A preferential rate of 4.800 % + 28.400 EUR DTN applies to goods from GSP - General arrangements.
A preferential rate of 0.000 % + 28.400 EUR DTN applies to goods from 8 origins.
A preferential rate of 7.200 % + 24.850 EUR DTN applies to goods from Mercosur.
A preferential rate of 0.000 EUR DTN applies to goods from Ecuador.
| 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% | European Economic Area - Iceland (2014) |
| 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% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Liechtenstein (LI) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Ukraine (UA) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | Kosovo (XK) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | Serbia (XS) |
| 0.000 % + 26.100 EUR DTN | EEA - European Economic Area (2012) |
| 4.800 % + 28.400 EUR DTN | GSP - General arrangements (2020) |
| 0.000 % + 28.400 EUR DTN | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0.000 % + 28.400 EUR DTN | Algeria (DZ) |
| 0.000 % + 28.400 EUR DTN | Lebanon (LB) |
| 0.000 % + 28.400 EUR DTN | Mexico (MX) |
| 0.000 % + 28.400 EUR DTN | Syria (SY) |
| 0.000 % + 28.400 EUR DTN | Tunisia (TN) |
| 0.000 % + 28.400 EUR DTN | Türkiye (TR) |
| 0.000 % + 28.400 EUR DTN | South Africa (ZA) |
| 7.200 % + 24.850 EUR DTN | Mercosur (5500) |
| 0.000 EUR DTN | Ecuador (EC) |
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 1517.10
- 1517 10 90 10Containing, by weight, not more than 10 % of milk fats
- 1517 10 90 90Other
In other countries
National tariff lines under 1517.10 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
What does tariff line 1517 10 10 00 cover in the European Union tariff?
In the European Union tariff, line 1517 10 10 00 covers margarine, excluding liquid margarine, containing, by weight, more than 10 % but not more than 15 % of milkfats.
What is the general (MFN) duty on 1517 10 10 00 in the European Union?
The general (MFN) duty rate is 8.300 % + 28.400 EUR DTN.
Which preferential rates apply to 1517 10 10 00?
Duty-free entry applies to goods that qualify under 4 programmes: 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…, the European Economic Area - Iceland, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), 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), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Ukraine, Vietnam, Samoa, Kosovo and Serbia. A preferential rate of 0.000 % + 26.100 EUR DTN applies to goods that qualify under EEA - European Economic Area. A preferential rate of 4.800 % + 28.400 EUR DTN applies to goods from GSP - General arrangements. A preferential rate of 0.000 % + 28.400 EUR DTN applies to goods from GSP+ (incentive arrangement for sustainable development and good governance), Algeria, Lebanon, Mexico, Syria, Tunisia, Türkiye and South Africa. A preferential rate of 7.200 % + 24.850 EUR DTN applies to goods from Mercosur. A preferential rate of 0.000 EUR DTN applies to goods from Ecuador.
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.