# European Union tariff lines under HS 1518.00 > The European Union tariff splits HS 1518.00 (animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included) into 14 national lines: 1518 00 10 00 (linoxyn), 1518 00 31 00 (crude), 1518 00 39 00 (other), 1518 00 91 21 (consigned from Canada) and 10 others. Source: https://border.bot/countries/european-union/hs-codes/151800 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) / [1518.00](https://border.bot/countries/european-union/hs-codes/151800) ## Key facts - HS subheading: [1518.00](https://border.bot/hs-codes/151800) - National lines: 14 - 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) - Chapter: 15: Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes ## European Union lines under 1518.00 The European Union tariff splits HS 1518.00 (animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included) into 14 national lines: 1518 00 10 00 (linoxyn), 1518 00 31 00 (crude), 1518 00 39 00 (other), 1518 00 91 21 (consigned from Canada) and 10 others. - [1518 00 10 00](https://border.bot/countries/european-union/hs-codes/1518001000) Linoxyn. Duty (MFN): 7.7% - [1518 00 31 00](https://border.bot/countries/european-union/hs-codes/1518003100) Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manufacture of foodstuffs for human consumption, Crude - [1518 00 39 00](https://border.bot/countries/european-union/hs-codes/1518003900) Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manufacture of foodstuffs for human consumption, Other - [1518 00 91 21](https://border.bot/countries/european-union/hs-codes/1518009121) Other, Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516, Blends containing by weight more than 20% of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, Consigned from Canada. Duty (MFN): 7.7% - [1518 00 91 29](https://border.bot/countries/european-union/hs-codes/1518009129) Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516, Blends containing by weight more than 20% of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, Other. Duty (MFN): 7.7% - [1518 00 91 33](https://border.bot/countries/european-union/hs-codes/1518009133) Other, Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516, 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. Duty (MFN): 7.7% - [1518 00 91 80](https://border.bot/countries/european-union/hs-codes/1518009180) Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516, Other. Duty (MFN): 7.7% - [1518 00 95 21](https://border.bot/countries/european-union/hs-codes/1518009521) Other, Other, Inedible mixtures or preparations of animal fats and oils and their fractions, or of animal and vegetable fats and oils and their fractions, or of animal and microbial fats and oils and their fractions, or of animal, vegetable and microbial fats and oils and their fractions, 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. Duty (MFN): 2% - [1518 00 95 33](https://border.bot/countries/european-union/hs-codes/1518009533) Other, Other, Inedible mixtures or preparations of animal fats and oils and their fractions, or of animal and vegetable fats and oils and their fractions, or of animal and microbial fats and oils and their fractions, or of animal, vegetable and microbial fats and oils and their fractions, Blends containing by weight more than 20% of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin. Duty (MFN): 2% - [1518 00 95 90](https://border.bot/countries/european-union/hs-codes/1518009590) Inedible mixtures or preparations of animal fats and oils and their fractions, or of animal and vegetable fats and oils and their fractions, or of animal and microbial fats and oils and their fractions, or of animal, vegetable and microbial fats and oils and their fractions, Other. Duty (MFN): 2% - [1518 00 99 21](https://border.bot/countries/european-union/hs-codes/1518009921) Other, Other, Other, Blends containing by weight more than 20% of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, Consigned from Canada. Duty (MFN): 7.7% - [1518 00 99 29](https://border.bot/countries/european-union/hs-codes/1518009929) Blends containing by weight more than 20% of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, Other. Duty (MFN): 7.7% - [1518 00 99 33](https://border.bot/countries/european-union/hs-codes/1518009933) Other, Other, Other, 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. Duty (MFN): 7.7% - [1518 00 99 90](https://border.bot/countries/european-union/hs-codes/1518009990) Other. Duty (MFN): 7.7% ## 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 1518.00 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/151800): 2 lines, used by 1 other country - [The Harmonized System text for 1518.00](https://border.bot/hs-codes/151800) - Previous subheading: [1517.90](https://border.bot/countries/european-union/hs-codes/151790) Other - Next subheading: [1520.00](https://border.bot/countries/european-union/hs-codes/152000) Glycerol, crude; glycerol waters and glycerol lyes ## Frequently asked questions ### How many national tariff lines does the European Union tariff have under HS 1518.00? The European Union tariff splits HS 1518.00 (animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included) into 14 national lines: 1518 00 10 00 (linoxyn), 1518 00 31 00 (crude), 1518 00 39 00 (other), 1518 00 91 21 (consigned from Canada) and 10 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. 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/151800.json