# European Union tariff line 1522 00 99 00: Other

> In the European Union tariff, line 1522 00 99 00 covers residues resulting from the treatment of fatty substances or animal or vegetable waxes. The general (MFN) duty rate is 0%. It falls under HS subheading 1522.00 in heading 15.22 (chapter 15).

Source: https://border.bot/countries/european-union/hs-codes/1522009900
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) / [1522.00](https://border.bot/countries/european-union/hs-codes/152200) / [1522 00 99 00](https://border.bot/countries/european-union/hs-codes/1522009900)

## Key facts

- Tariff line: 1522 00 99 00
- Covers: Residues resulting from the treatment of fatty substances or animal or vegetable waxes
- Duty (MFN): 0%
- Preferential rates: From 0% (34 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: [1522.00](https://border.bot/hs-codes/152200)

## What this line covers

In the European Union tariff, line 1522 00 99 00 covers residues resulting from the treatment of fatty substances or animal or vegetable waxes.

Its legal text is “Other”, read under “Residues resulting from the treatment of fatty substances or animal or vegetable waxes”.

## 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
- Line 1522 00 99 00: Other

## Duty

The general (MFN) duty rate is 0%.

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 31 origins.

- 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%: 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%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Liechtenstein (LI)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Mexico (MX)
- 0%: Papua New Guinea (PG)
- 0%: Solomon Islands (SB)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: South Africa (ZA)

## 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 1522.00 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/152200): 1 line, used by 1 other country
- [The Harmonized System text for 1522.00](https://border.bot/hs-codes/152200)

## Other lines under 1522.00

- [1522 00 10 00](https://border.bot/countries/european-union/hs-codes/1522001000) Degras
- [1522 00 31 00](https://border.bot/countries/european-union/hs-codes/1522003100) Soapstocks
- [1522 00 39 00](https://border.bot/countries/european-union/hs-codes/1522003900) Other
- [1522 00 91 00](https://border.bot/countries/european-union/hs-codes/1522009100) Oil foots and dregs; soapstocks

- Previous line: [1522 00 91 00](https://border.bot/countries/european-union/hs-codes/1522009100) Oil foots and dregs; soapstocks
- Next line: [1601 00 10 11](https://border.bot/countries/european-union/hs-codes/1601001011) Waxed sausages of chicken, pork and fresh liver

## Frequently asked questions

### What does tariff line 1522 00 99 00 cover in the European Union tariff?

In the European Union tariff, line 1522 00 99 00 covers residues resulting from the treatment of fatty substances or animal or vegetable waxes.

### What is the general (MFN) duty on 1522 00 99 00 in the European Union?

The general (MFN) duty rate is 0%.

### Which preferential rates apply to 1522 00 99 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, Switzerland, Côte d'Ivoire, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Jordan, Kenya, South Korea, Lebanon, Liechtenstein, Morocco, Moldova, Mexico, Papua New Guinea, the Solomon Islands, Vietnam, Samoa and South Africa.

## 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/1522009900.json