European Union tariff line 1522 00 31 00: Soapstocks
Last updated
Key facts
- Tariff line
- 1522 00 31 00
- Covers
- Residues resulting from the treatment of fatty substances or animal or vegetable waxes, containing oil having the characteristics of olive oil, soapstocks
- Duty (MFN)
- 29.900 EUR DTN
- Preferential rates
- From 0% (49 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
- 1522.00
Summary
In the European Union tariff, line 1522 00 31 00 covers residues resulting from the treatment of fatty substances or animal or vegetable waxes, containing oil having the characteristics of olive oil, soapstocks. The general (MFN) duty rate is 29.900 EUR DTN. It falls under HS subheading 1522.00 in heading 15.22 (chapter 15).
What this line covers
In the European Union tariff, line 1522 00 31 00 covers residues resulting from the treatment of fatty substances or animal or vegetable waxes, containing oil having the characteristics of olive oil, soapstocks.
Its legal text is “Soapstocks”, read under “Residues resulting from the treatment of fatty substances or animal or vegetable waxes” and “Containing oil having the characteristics of olive oil”.
How it is structured
It falls under HS subheading 1522.00 in heading 15.22 (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 15.22
- Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes
- Subheading 1522.00
- Residues resulting from the treatment of fatty substances or animal or vegetable waxes
- Within the subheading
- Containing oil having the characteristics of olive oil
- Line 1522 00 31 00
- Soapstocks
Duty
The general (MFN) duty rate is 29.900 EUR DTN.
Duty-free entry applies to goods that qualify under 3 programmes: EU-Switzerland agreement: re-imported goods, 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 EEA - European Economic Area, and to goods from 44 origins.
A preferential rate of 26.160 EUR DTN applies to goods from Mercosur.
A preferential rate of 19.930 EUR DTN applies to goods from Chile.
| Preferential rate | Programme or origin |
|---|---|
| 0% | EU-Switzerland agreement: re-imported goods (1007) |
| 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% | EEA - European Economic Area (2012) |
| 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% | 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% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Liechtenstein (LI) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Mexico (MX) |
| 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% | Kosovo (XK) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 26.160 EUR DTN | Mercosur (5500) |
| 19.930 EUR DTN | Chile (CL) |
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 1522.00
- 1522 00 10 00Degras
- 1522 00 39 00Other
- 1522 00 91 00Oil foots and dregs; soapstocks
- 1522 00 99 00Other
In other countries
National tariff lines under 1522.00 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 1522 00 31 00 cover in the European Union tariff?
In the European Union tariff, line 1522 00 31 00 covers residues resulting from the treatment of fatty substances or animal or vegetable waxes, containing oil having the characteristics of olive oil, soapstocks.
What is the general (MFN) duty on 1522 00 31 00 in the European Union?
The general (MFN) duty rate is 29.900 EUR DTN.
Which preferential rates apply to 1522 00 31 00?
Duty-free entry applies to goods that qualify under 3 programmes: EU-Switzerland agreement: re-imported goods, 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 EEA - European Economic Area, 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, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 26.160 EUR DTN applies to goods from Mercosur. A preferential rate of 19.930 EUR DTN applies to goods from Chile.
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.