# Commission Regulation (EC) No 1359/95 of 13 June 1995 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and repealing Regulation (EEC) No 802/80, Chapter 15: ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Extent: E+W+S+N.I.

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
150100
Lard; other pig fat and poultry fat, rendered, whether or not pressed or solvent-extracted
Lard and other pig fat
15010011
For industrial uses other than the manufacture of foodstuffs for human consumption
3
2,5
—
15010019
Other
26,8 Ecu/100 kg/net
25,2 Ecu/100 kg/net
—
15010090
Poultry fat
18
16,9
—
150200
Fats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent-extracted
15020010
For industrial uses other than the manufacture of foodstuffs for human consumption
2
Free
—
15020090
Other
10
4,7
—
150300
Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
Lard stearin and oleostearin
15030011
For industrial uses
Free
Free
—
15030019
Other
8
7,5
—
15030030
Tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption
12
3,3
—
15030090
Other
12
9,4
—
1504
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
150410
Fish-liver oils and their fractions
15041010
Of a vitamin A content not exceeding 2 500 IU/g
6
5,6
—
Other
15041091
Of halibut
Free
Free
—
15041099
Other
Free
5,6
—
150420
Fats and oils and their fractions, of fish, other than liver oils
15042010
Solid fractions
17
16
—
15042090
Other
Free
Free
—
150430
Fats and oils and their fractions, of marine mammals
Solid fractions
15043011
Whale oil and sperm oil
17
16
—
15043019
Other
17
16
—
15043090
Other
2
Free
—
1505
Wool grease and fatty substances derived therefrom (including lanolin)
15051000
Wool grease, crude
6
4,7
—
15059000
Other
10
3,3
—
15060000
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
4
1,7
—
1507
Soya-bean oil and its fractions, whether or not refined, but not chemically modified
150710
Crude oil, whether or not de-gummed
15071010
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
5
4,7
—
15071090
Other
10
9,4
—
150790
Other
15079010
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
15079090
Other
15
14,1
—
1508
Ground-nut oil and its fractions, whether or not refined, but not chemically modified
150810
Crude oil
15081010
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
5
4,7
—
15081090
Other
10
9,4
—
150890
Other
15089010
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
15089090
Other
15
14,1
—
1509
Olive oil and its fractions, whether or not refined, but not chemically modified
150910
Virgin
15091010
Lampante virgin olive oil
153,2 Ecu/100 kg/net
148,1 Ecu/100 kg/net
—
15091090
Other
155,6 Ecu/100 kg/net
150,4 Ecu/100 kg/net
—
15099000
Other
168,2 Ecu/100 kg/net
162,6 Ecu/100 kg/net
—
151000
Other 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
15100010
Crude oils
5
3,3
—
15100090
Other
9
5,6
—
1511
Palm oil and its fractions, whether or not refined, but not chemically modified
151110
Crude oil
15111010
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
5
3,3
—
15111090
Other
9
5,6
—
151190
Other
Solid fractions
15119011
In immediate packings of a net content of 1 kg or less
20
18,8
—
15119019
Other
17
16
—
Other
15119091
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
15119099
Other
14
13,2
—
1512
Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified
Sunflower-seed or safflower oil and fractions thereof
151211
Crude oil
15121110
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
5
4,7
—
Other
15121191
Sunflower-seed oil
10
9,4
—
15121199
Safflower oil
10
9,4
—
151219
Other
15121910
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
Other
15121991
Sunflower-seed oil
15
14,1
—
15121999
Safflower oil
15
14,1
—
Cotton-seed oil and its fractions
151221
Crude oil, whether or not gossypol has been removed
15122110
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
5
4,7
—
15122190
Other
10
9,4
—
151229
Other
15122910
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7, 5
—
15122990
Other
15
14,1
—
1513
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
Coconut (copra) oil and its fractions
151311
Crude oil
15131110
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
4
4,6
—
Other
15131191
In immediate packings of a net content of 1 kg or less
20
18,8
—
15131199
Other
10
9,4
—
151319
Other
Solid fractions
15131911
In immediate packings of a net content of 1 kg or less
20
18,8
—
15131919
Other
17
16
—
Other
15131930
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
Other
15131991
In immediate packings of a net content of 1 kg or less
20
18,8
—
15131999
Other
15
14,1
—
Palm kernel or babassu oil and fractions thereof
151321
Crude oil
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
15132111
Palm kernel oil
5
4,7
—
15132119
Babassu oil
5
4,7
—
Other
15132130
In immediate packings of a net content of 1 kg or less
20
18,8
—
15132190
Other
10
9,4
—
151329
Other
Solid fractions
15132911
In immediate packings of a net content of 1 kg or less
20
18,8
—
15132919
Other
17
16
—
Other
15132930
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
Other
15132950
In immediate packings of a net content of 1 kg or less
20
18,8
—
Other
15132991
Palm kernel oil
15
14,1
—
15132999
Babassu oil
15
14,1
—
1514
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified
151410
Crude oil
15141010
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
5
4,7
—
15141090
Other
10
9,4
—
151490
Other
15149010
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
15149090
Other
15
14,1
—
1515
Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
Linseed oil and its fractions
15151100
Crude oil
5
4,7
—
151519
Other
15151910
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
15151990
Other
15
14,1
—
Maize (corn) oil and its fractions
151521
Crude oil
15152110
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
5
4,7
—
15152190
Other
10
9,4
—
151529
Other
15152910
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
15152990
Other
15
14,1
—
151530
Castor oil and its fractions
15153010
For the production of aminoundecanoic acid for use in the manufacture of synthetic textile fibres or of artificial plastic materials
Free
Free
—
15153090
Other
8
7,5
—
15154000
Tung oil and its fractions
3
2,5
—
151550
Sesame oil and its fractions
Crude oil
15155011
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
5
4,7
—
15155019
Other
10
9,4
—
Other
15155091
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
15155099
Other
15
14,1
—
151560
Jojoba oil and its fractions
15156010
Raw oil
Free
Free
—
15156090
Other
8
3,3
—
151590
Other
15159010
Oiticica oils; myrtle wax and Japan wax; their fractions
3
2,5
—
Tobacco-seed oil and its fractions
Crude oil
15159021
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
5
Free
—
15159029
Other
10
9,4
—
Other
15159031
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
Free
—
15159039
Other
15
14,1
—
Other oils and their fractions
Crude oils
15159040
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
5
4,7
—
Other
15159051
Solid, in immediate packings of a net content of 1 kg or less
20
18,8
—
15159059
Solid, other; fluid
10
9,4
—
Other
15159060
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
8
7,5
—
Other
15159091
Solid, in immediate packings of a net content of 1 kg or less
20
18,8
—
15159099
Solid, other; fluid
15
14,1
—
1516
Animal 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
151610
Animal fats and oils and their fractions
15161010
In immediate packings of a net content of 1 kg or less
20
18,8
—
15161090
Other
17
16
—
151620
Vegetable fats and oils and their fractions
15162010
Hydrogenated castor oil, so called ‘opal-wax’
12
5
—
Other
15162091
In immediate packings of a net content of 1 kg or less
20
18,8
—
Other
15162095
Colza, 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
17
7,5
—
Other
15162096
Ground-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
17
14,1
—
15162098
Other
17
16
—
1517
Margarine; 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
151710
Margarine, excluding liquid margarine
15171010
Containing more than 10 % but not more than 15 % by weight of milk fats
13 + 44,4 Ecu/100 kg/net
12,2 + 41,7 Ecu/100 kg/net
—
15171090
Other
25
23,5
—
151790
Other
15179010
Containing more than 10 % but not more than 15 % by weight of milk fats
13 + 44,4 Ecu/100 kg/net
12,2 + 41,7 Ecu/100 kg/net
—
Other
15179091
Fixed vegetable oils, fluid, mixed
15
14,1
—
15179093
Edible mixtures or preparations of a kind used as mould release preparations
10
4,3
—
15179099
Other
25
23,5
—
151800
Animal 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
15180010
Linoxyn
20
11,3
—
Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manufacture of foodstuffs for human consumption
15180031
Crude
5
4,7
—
15180039
Other
8
7,5
—
Other
15180091
Animal 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
15
11,3
—
Other
15180095
Inedible mixtures or preparations of animal or of animal and vegetable fats and oils and their fractions
12
2
—
15180099
Other
15
11,3
—
1519
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols
Industrial monocarboxylic fatty acids; acid oils from refining
15191100
Stearic acid
12
7,5
—
15191200
Oleic acid
10
6,6
—
15191300
Tall oil fatty acids
8
4,2
—
151919
Other
15191910
Distilled fatty acids
8
4,2
—
15191930
Fatty acid distillate
8
4,2
—
15191990
Other
8
4,2
—
15192000
Industrial fatty alcohols
13
5,6
—
1520
Glycerol (glycerine), whether or not pure; glycerol waters and glycerol lyes
15201000
Glycerol (glycerine), crude; glycerol waters and glycerol lyes
3
1,3
—
15209000
Other, including synthetic glycerol
10
5
—
1521
Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured
152110
Vegetable waxes
15211010
Raw
Free
Free
—
15211090
Other
3
3,3
—
152190
Other
15219010
Spermaceti, whether or not refined or coloured
Free
2,9
—
Beeswax and other insect waxes, whether or not refined or coloured
15219091
Raw
Free
Free
—
15219099
Other
2,5
4,6
—
152200
Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes
15220010
Degras
9
5,6
—
Residues resulting from the treatment of fatty substances or animal or vegetable waxes
Containing oil having the characteristics of olive oil
15220031
Soapstocks
37,4 Ecu/100 kg/net
36,2 Ecu/100 kg/net
—
15220039
Other
59,8 Ecu/100 kg/net
57,8 Ecu/100 kg/net
—
Other
15220091
Oil foots and dregs; soapstocks
7
4,7
—
15220099
Other
2
1,7
—

---
Source: https://www.legislation.gov.uk/eur/1995/1359/annex/I/chapter/15 (the official version)
Page: https://openlegislation.uk/eu-regulation-1995-1359/annex-I/chapter-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

