{
  "url": "https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-15",
  "json_url": "https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-15.json",
  "legislation": "eur/1994/3115",
  "legislation_title": "Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1994-3115",
  "path": "annex/I/chapter/15",
  "kind": "chapter",
  "number": "15",
  "heading": "ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES",
  "text": "CN code\nDescription\nRate of duty\nautonomous (%) or levy (AGR)\nconventional (%)\nSupplementary unit\n150100\nLard; other pig fat and poultry fat, rendered, whether or not pressed or solvent-extracted\nLard and other pig fat\n15010011\nFor industrial uses other than the manufacture of foodstuffs for human consumption\n4 (AGR)\n3\n—\n15010019\nOther\n20 (AGR)\n—\n—\n15010090\nPoultry fat\n18 (AGR)\n18\n—\n150200\nFats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent-extracted\n15020010\nFor industrial uses other than the manufacture of foodstuffs for human consumption\n2\nFree\n—\n15020090\nOther\n10\n5\n—\n150300\nLard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared\nLard stearin and oleostearin\n15030011\nFor industrial uses\nFree\nFree\n—\n15030019\nOther\n8\n8\n—\n15030030\nTallow oil for industrial uses other than the manufacture of foodstuffs for human consumption\n12\n4\n—\n15030090\nOther\n12\n10\n—\n1504\nFats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified\n150410\nFish-liver oils and their fractions\n15041010\nOf a vitamin A content not exceeding 2 500 IU/g\n6\n6\n—\nOther\n15041091\nOf halibut\nFree\n—\n15041099\nOther\nFree\n—\n150420\nFats and oils and their fractions, of fish, other than liver oils\n15042010\nSolid fractions\n17\n—\n—\n15042090\nOther\nFree\nFree\n—\n150430\nFats and oils and their fractions, of marine mammals\nSolid fractions\n15043011\nWhale oil and sperm oil\n17\n—\n—\n15043019\nOther\n17\n—\n—\n15043090\nOther\n2\nFree\n—\n1505\nWool grease and fatty substances derived therefrom (including lanolin)\n15051000\nWool grease, crude\n6\n5\n—\n15059000\nOther\n10\n4\n—\n15060000\nOther animal fats and oils and their fractions, whether or not refined, but not chemically modified\n4\n2\n—\n1507\nSoya-bean oil and its fractions, whether or not refined, but not chemically modified\n150710\nCrude oil, whether or not de-gummed\n15071010\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n5\n—\n—\n15071090\nOther\n10\n10\n—\n150790\nOther\n15079010\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n8\n—\n—\n15079090\nOther\n15\n15\n—\n1508\nGround-nut oil and its fractions, whether or not refined, but not chemically modified\n150810\nCrude oil\n15081010\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n5\n5\n—\n15081090\nOther\n10\n10\n—\n150890\nOther\n15089010\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n8\n—\n—\n15089090\nOther\n15\n15\n—\n1509\nOlive oil and its fractions, whether or not refined, but not chemically modified\n150910\nVirgin\n15091010\nLampante virgin olive oil\n20 (AGR)\n—\n—\n15091090\nOther\n20 (AGR)\n—\n—\n15099000\nOther\n20 (AGR)\n—\n—\n151000\nOther oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading No 1509\n15100010\nCrude oils\n20 (AGR)\n—\n—\n15100090\nOther\n20 (AGR)\n—\n—\n1511\nPalm oil and its fractions, whether or not refined, but not chemically modified\n151110\nCrude oil\n15111010\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n5\n4\n—\n15111090\nOther\n9\n6\n—\n151190\nOther\nSolid fractions\n15119011\nIn immediate packings of a net content of 1 kg or less\n20\n—\n—\n15119019\nOther\n17\n—\n—\nOther\n15119091\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n8\n—\n—\n15119099\nOther\n14\n14\n—\n1512\nSunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified\nSunflower-seed or safflower oil and fractions thereof\n151211\nCrude oil\n15121110\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n5\n—\nOther\n15121191\nSunflower-seed oil\n10\n10\n—\n15121199\nSafflower oil\n10\n—\n—\n151219\nOther\n15121910\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n8\n—\nOther\n15121991\nSunflower-seed oil\n15\n15\n—\n15121999\nSafflower oil\n15\n—\nCotton-seed oil and its fractions\n151221\nCrude oil, whether or not gossypol has been removed\n15122110\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n5\n—\n—\n15122190\nOther\n10\n10\n—\n151229\nOther\n15122910\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n8\n—\n—\n15122990\nOther\n15\n15\n—\n1513\nCoconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified\nCoconut (copra) oil and its fractions\n151311\nCrude oil\n15131110\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n4\n5\n—\nOther\n15131191\nIn immediate packings of a net content of 1 kg or less\n20\n—\n—\n15131199\nOther\n10\n10\n—\n151319\nOther\nSolid fractions\n15131911\nIn immediate packings of a net content of 1 kg or less\n20\n—\n—\n15131919\nOther\n17\n—\n—\nOther\n15131930\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n8\n—\n—\nOther\n15131991\nIn immediate packings of a net content of 1 kg or less\n20\n—\n—\n15131999\nOther\n15\n—\n—\nPalm kernel or babassu oil and fractions thereof\n151321\nCrude oil\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n15132111\nPalm kernel oil\n5\n—\n—\n15132119\nBabassu oil\n5\n5\n—\nOther\n15132130\nIn immediate packings of a net content of 1 kg or less\n20\n—\n—\n15132190\nOther\n10\n—\n—\n151329\nOther\nSolid fractions\n15132911\nIn immediate packings of a net content of 1 kg or less\n20\n—\n—\n15132919\nOther\n17\n—\n—\nOther\n15132930\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n8\n—\nOther\n15132950\nIn immediate packings of a net content of 1 kg or less\n20\n—\n—\nOther\n15132991\nPalm kernel oil\n15\n—\n—\n15132999\nBabassu oil\n15\n—\n1514\nRape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified\n151410\nCrude oil\n15141010\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n5\n—\n15141090\nOther\n10\n10\n—\n151490\nOther\n15149010\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n8\n—\n15149090\nOther\n15\n—\n1515\nOther fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified\nLinseed oil and its fractions\n15151100\nCrude oil\n5\n5\n—\n151519\nOther\n15151910\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n8\n8\n—\n15151990\nOther\n15\n—\nMaize (corn) oil and its fractions\n151521\nCrude oil\n15152110\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n5\n—\n—\n15152190\nOther\n10\n—\n—\n151529\nOther\n15152910\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n8\n—\n—\n15152990\nOther\n15\n—\n151530\nCastor oil and its fractions\n15153010\nFor the production of aminoundecanoic acid for use in the manufacture of synthetic textile fibres or of artificial plastic materials\nFree\nFree\n—\n15153090\nOther\n8\n8\n—\n15154000\nTung oil and its fractions\n3\n3\n—\n151550\nSesame oil and its fractions\nCrude oil\n15155011\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n5\n—\n—\n15155019\nOther\n10\n—\n—\nOther\n15155091\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n8\n—\n—\n15155099\nOther\n15\n—\n151560\nJojoba oil and its fractions\n15156010\nRaw oil\nFree\nFree\n—\n15156090\nOther\n8\n4\n—\n151590\nOther\n15159010\nOiticica oils; myrtle wax and Japan wax; their fractions\n3\n—\nTobacco-seed oil and its fractions\nCrude oil\n15159021\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n5\nFree\n—\n15159029\nOther\n10\n—\n—\nOther\n15159031\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n8\nFree\n—\n15159039\nOther\n15\n—\nOther oils and their fractions\nCrude oils\n15159040\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n5\n—\nOther\n15159051\nSolid, in immediate packings of a net content of 1 kg or less\n20\n—\n—\n15159059\nSolid, other; fluid\n10\n—\n—\nOther\n15159060\nFor technical or industrial uses other than the manufacture of foodstuffs for human consumption\n8\n—\nOther\n15159091\nSolid, in immediate packings of a net content of 1 kg or less\n20\n—\n—\n15159099\nSolid, other; fluid\n15\n—\n1516\nAnimal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared\n151610\nAnimal fats and oils and their fractions\n15161010\nIn immediate packings of a net content of 1 kg or less\n20\n—\n—\n15161090\nOther\n17\n—\n151620\nVegetable fats and oils and their fractions\n15162010\nHydrogenated castor oil, so called ‘opal-wax’\n12\n5,3\n—\nOther\n15162091\nIn immediate packings of a net content of 1 kg or less\n20\n—\n—\nOther\n15162095\nColza, linseed, rape seed, sunflower seed, illipe, karite, makore, touloucouna or babassu oils, for technical or industrial uses other than the manufacture of foodstuffs for human consumption\n17\n—\nOther\n15162096\nGround-nut, cotton seed, soya beans or sunflower seed oils; other oils containing less than 50 % by weight of free fatty acids and excluding palm kernel, illipe, coconut, colza, rape seed or copaiba oils\n17\n—\n15162098\nOther\n17\n—\n1517\nMargarine; edible mixtures or preparations of animal or vegetable 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 No 1516\n151710\nMargarine, excluding liquid margarine\n15171010\nContaining more than 10 % but not more than 15 % by weight of milk fats\n20,8 + MOB\n13 + MOB\n—\n15171090\nOther\n25\n25\n—\n151790\nOther\n15179010\nContaining more than 10 % but not more than 15 % by weight of milk fats\n20,8 + MOB\n13 + MOB\n—\nOther\n15179091\nFixed vegetable oils, fluid, mixed\n15\n15\n—\n15179093\nEdible mixtures or preparations of a kind used as mould release preparations\n10\n4,6\n—\n15179099\nOther\n25\n25\n—\n151800\nAnimal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading No 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included\n15180010\nLinoxyn\n20\n12\n—\nFixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manufacture of foodstuffs for human consumption\n15180031\nCrude\n5\n5\n—\n15180039\nOther\n8\n8\n—\nOther\n15180091\nAnimal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurized, blown, polymerized by heat in vaccum or in inert gas or otherwise chemically modified, excluding those of heading No 1516\n15\n12\n—\nOther\n15180095\nInedible mixtures or preparations of animal or of animal and vegetable fats and oils and their fractions\n2\n12\n—\n15180099\nOther\n15\n12\n—\n1519\nIndustrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols\nIndustrial monocarboxylic fatty acids; acid oils from refining\n15191100\nStearic acid\n12\n8\n—\n15191200\nOleic acid\n10\n7\n—\n15191300\nTall oil fatty acids\n8\n4,5\n—\n151919\nOther\n15191910\nDistilled fatty acids\n8\n4,5\n—\n15191930\nFatty acid distillate\n8\n4,5\n—\n15191990\nOther\n8\n4,5\n—\n15192000\nIndustrial fatty alcohols\n13\n6\n—\n1520\nGlycerol (glycerine), whether or not pure; glycerol waters and glycerol lyes\n15201000\nGlycerol (glycerine), crude; glycerol waters and glycerol lyes\n3\n1,5\n—\n15209000\nOther, including synthetic glycerol\n10\n6\n—\n1521\nVegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured\n152110\nVegetable waxes\n15211010\nRaw\nFree\nFree\n—\n15211090\nOther\n3\n4\n—\n152190\nOther\n15219010\nSpermaceti, whether or not refined or coloured\nFree\n3,5\n—\nBeeswax and other insect waxes, whether or not refined or coloured\n15219091\nRaw\nFree\nFree\n—\n15219099\nOther\n2,5\n5\n—\n152200\nDegras; residues resulting from the treatment of fatty substances or animal or vegetable waxes\n15220010\nDegras\n9\n6\n—\nResidues resulting from the treatment of fatty substances or animal or vegetable waxes\nContaining oil having the characteristics of olive oil\n15220031\nSoapstocks\n7 (AGR)\n—\n—\n15220039\nOther\n2 (AGR)\n—\n—\nOther\n15220091\nOil foots and dregs; soapstocks\n7\n5\n—\n15220099\nOther\n2\n2\n—",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Entry under this subheading is subject to conditions laid down in the relevant Community provisions."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "In certain conditions, the collection of a compensatory amount is provided for in addition to customs duty."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "See Annex 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1994/3115/annex/I/chapter/15",
    "retrieved_at": "2026-11-01T14:59:54.248029+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}