Division Extract from the Harmonized System Explanatory Notes
United Kingdom
‘Heading 1516 covers animal and vegetable fats and oils, which have undergone a specific chemical transformation of a kind mentioned below, but have not been further prepared.
The heading also covers similarly treated fractions of animal or vegetable fats and oils.
Hydrogenation, which is effected by bringing the products into contact with pure hydrogen at a suitable temperature and pressure in the presence of a catalyst (usually finely divided nickel), raises the melting points of fats and increases the consistency of oils by transforming unsaturated glycerides (e.g. of oleic, linoleic, etc. acids) into saturated glycerides of higher melting points (e.g. of palmitic, stearic, etc. acids).
Heading 1518 covers inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of the Chapter, not elsewhere specified or included.
This part covers, inter alia, used deep-frying oil containing, for example, rape oil, soya-bean oil and a small quantity of animal fat, for use in the preparation of animal feeds.
The heading also includes hydrogenated, inter-esterified, re‐esterified or elaidinised fats and oils or their fractions, where modification involves more than one fat or oil.’
| CN code | Description | Qualification and explanation |
|---|---|---|
| (1) | (2) | (3) |
| 1501 | Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503 | All |
| 1502 | Fats of bovine animals, sheep or goats, other than those of heading 1503 | All |
| 1503 00 | Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared | All |
| 1504 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified | All, fish oils and oils from fishery products and marine mammals. Miscellaneous edible preparations are covered in general under heading 1517 or Chapter 21. |
| 1505 00 | Wool grease and fatty substances derived therefrom (including lanolin) | All, wool grease imported as rendered fat as set out in Annex XIV to Regulation (EU) No 142/2011, or lanolin imported as intermediate product. |
| 1506 00 00 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | All Unsplit fats or oils, and also their initial fractions produced by a method set out in point 1 of Chapter XI of Annex XIII to Regulation (EU) No 142/2011. |
| 1516 10 | Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared | All: animal fats and oils. For official controls fat derivatives include first stage products derived from animal fats and oils when in their pure state produced by a method set out in point 1 of Chapter XI of Annex XIII to Regulation (EU) No 142/2011. |
| ex 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 1516 | Products of animal origin only. |
| ex 1518 00 91 | Animal or vegetable 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 | Animal origin only. Fat derivatives produced by a method set out in point 1 of Chapter XI of Annex XIII to Regulation (EU) No 142/2011. Specific requirements are set out in Row 17 (rendered fats) and Row 18 (fat derivatives) of Table 2 in Section 1 of Chapter II of Annex XIV to Regulation (EU) No 142/2011. |
| ex 1518 00 95 | Inedible mixtures or preparations of animal or of animal and vegetable fats and oils and their fractions | Only fats and oil preparations, rendered fats and derivates derived from animals; including used cooking oil, intended to be used within the scope of Regulation (EC) No 1069/2009. Fat derivatives produced by a method set out in point 1 of Chapter XI of Annex XIII to Regulation (EU) No 142/2011. |
| ex 1518 00 99 | Other | Only if containing fat from animal origin. |
| ex 1520 00 00 | Glycerol, crude; glycerol waters and glycerol lyes | Animal origin only. |
| 1521 90 91 | Raw beeswax and other insect waxes | All, covers waxes in natural combs, raw beeswax for apiculture or technical purposes. Article 25(1)(c) of Regulation (EU) No 142/2011 prohibits the importation into and transit through the Union of beeswax in the form of honeycomb. Specific requirements for apiculture by-products are set out in Row 10 of Table 2 in Section 1 of Chapter II of Annex XIV to Regulation (EU) No 142/2011. |
| 1521 90 99 | Beeswax and other insect waxes, whether or not refined or coloured, other than raw | All, covers waxes, processed or refined, whether or not bleached or coloured, for apiculture or technical purposes. Specific requirements for apiculture by-products are set out in Row 10 of Table 2 in Section 1 of Chapter II of Annex XIV to Regulation (EU) No 142/2011. Apiculture by-products other than beeswaxes shall be submitted for official controls under CN code 0511 99 85‘Other’. |
| ex 1522 00 | Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes | Animal origin only. Specific requirements are set out in Row 18 (fat derivatives) of Table 2 in Section 1 of Chapter II of Annex XIV to Regulation (EU) No 142/2011. |