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Current tariff classification

Schedule 3 - Section III

Section III

Chapter 15 - Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes


 

Notes.

  1. This Chapter does not cover:
    1. Pig fat or poultry fat of 0209;
    2. Cocoa butter, fat or oil (1804.00.00);
    3. Edible preparations containing by weight more than 15% of the products of 0405 (generally Chapter 21);
    4. Greaves (2301) or residues of 2304.00.00 to 2306;
    5. Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
    6. Factice derived from oils (4002).
  2. 1509 does not apply to oils obtained from olives by solvent extraction (1510).
  3. 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
  4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in 1522.00.00.

Note 2 Operative 1/1/22

Subheading Notes.

  1. For the purposes of 1509.30.00, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33‑1981.
  2. For the purposes of 1514.11.00 and 1514.19.00, “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2% by weight.
  3. Subheading Note 1 Operative 1/1/22. Subheading Note 1 renumbered as subheading Note 2.

Additional Note.

  1. This Chapter does not cover biodiesel (which is covered in Chapter 38).
1501
Pig fat (including lard) and poultry fat, other than that of 0209 or 1503.00.00
1502
Fats of bovine animals, sheep or goats, other than those of 1503.00.00
1503
Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
1504
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
1505
Wool grease and fatty substances derived therefrom (including lanolin)
1506
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
1507
Soya-bean oil and its fractions, whether or not refined, but not chemically modified
1508
Ground-nut oil and its fractions, whether or not refined, but not chemically modified
1509
Olive oil and its fractions, whether or not refined, but not chemically modified
1510
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 1509
1511
Palm oil and its fractions, whether or not refined, but not chemically modified
1512
Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified
1513
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
1514
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified
1515
Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
1516
Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
1517
Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of 1516
1518
Animal, vegetable or microbial 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 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included
1519
No heading
1520
Glycerol, crude; glycerol waters and glycerol lyes
1521
Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured
1522
Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1501PIG FAT (INCLUDING LARD) AND POULTRY FAT, OTHER THAN THAT OF 0209 OR 1503.00.00:
1501.10.00 15 kg- LardFree View TCOs for 1501.10.00
1501.20.00 17 kg- Other pig fatFree View TCOs for 1501.20.00
1501.90.00 30 kg- OtherFree View TCOs for 1501.90.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1502FATS OF BOVINE ANIMALS, SHEEP OR GOATS, OTHER THAN THOSE OF 1503.00.00:
1502.10.00 25 kg- TallowFree View TCOs for 1502.10.00
1502.90.00 40 kg- OtherFree View TCOs for 1502.90.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1503.00.00 03 kgLARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO-OIL AND TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE PREPAREDFree View TCOs for 1503.00.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1504FATS AND OILS AND THEIR FRACTIONS, OF FISH OR MARINE MAMMALS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1504.10.00 50 kg- Fish-liver oils and their fractionsFree View TCOs for 1504.10.00
1504.20.00 06 ..- Fats and oils and their fractions, of fish, other than liver oilsFree View TCOs for 1504.20.00
1504.30.00 35 ..- Fats and oils and their fractions, of marine mammalsFree View TCOs for 1504.30.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1505.00.00 50 kgWOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM (INCLUDING LANOLIN)Free View TCOs for 1505.00.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1506.00.00 11 tOTHER ANIMAL FATS AND OILS AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIEDFree View TCOs for 1506.00.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1507SOYA-BEAN OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1507.10.00 12 t- Crude oil, whether or not degummed5%
DCS:4%
DCT:5%
View TCOs for 1507.10.00
1507.90.00 13 t- Other5%
DCS:4%
DCT:5%
View TCOs for 1507.90.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1508GROUND-NUT OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1508.10.00 14 t- Crude oil5%
DCS:4%
DCT:5%
View TCOs for 1508.10.00
1508.90.00 15 t- Other5%
DCS:4%
DCT:5%
View TCOs for 1508.90.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1509OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1509.20.00 01 t- Extra virgin olive oilFree View TCOs for 1509.20.00
1509.30.00 02 t- Virgin olive oilFree View TCOs for 1509.30.00
1509.40.00 03 t- Other virgin olive oilsFree View TCOs for 1509.40.00
1509.90.00- OtherFree View TCOs for 1509.90.00
30 t Packaged
31 t Bulk
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1510 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 1509:
1510.10.00 20 t- Crude olive pomace oilFree View TCOs for 1510.10.00
1510.90.00 90 t- OtherFree View TCOs for 1510.90.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1511PALM OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1511.10.00 19 t- Crude oilFree View TCOs for 1511.10.00
1511.90.00- OtherFree View TCOs for 1511.90.00
20 t Palm stearine
32 t Palm olein
33 t Other
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1512SUNFLOWER-SEED, SAFFLOWER OR COTTON-SEED OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1512.1- Sunflower-seed or safflower oil and fractions thereof:
1512.11.00 22 t-- Crude oil5%
DCS:4%
DCT:5%
View TCOs for 1512.11.00
1512.19.00 23 t-- Other5%
DCS:4%
DCT:5%
View TCOs for 1512.19.00
1512.2- Cotton-seed oil and its fractions:
1512.21.00 24 t-- Crude oil, whether or not gossypol has been removed5%
DCS:4%
DCT:5%
View TCOs for 1512.21.00
1512.29.00 25 t-- Other5%
DCS:4%
DCT:5%
View TCOs for 1512.29.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1513COCONUT (COPRA), PALM KERNEL OR BABASSU OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1513.1- Coconut (copra) oil and its fractions:
1513.11.00 26 t-- Crude oilFree View TCOs for 1513.11.00
1513.19.00 27 t-- OtherFree View TCOs for 1513.19.00
1513.2- Palm kernel or babassu oil and fractions thereof:
1513.21.00 35 t-- Crude oilFree View TCOs for 1513.21.00
1513.29.00 40 t-- OtherFree View TCOs for 1513.29.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1514RAPE, COLZA OR MUSTARD OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1514.1- Low erucic acid rape or colza oil and its fractions:
1514.11.00 01 t-- Crude oil5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 1514.11.00
1514.19.00 02 t-- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 1514.19.00
1514.9- Other:
1514.91.00 56 kg-- Crude oil5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 1514.91.00
1514.99.00 59 kg-- Other5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 1514.99.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1515OTHER FIXED VEGETABLE OR MICROBIAL FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:
1515.1- Linseed oil and its fractions:
1515.11.00 03 t-- Crude oil5%
DCS:4%
DCT:5%
View TCOs for 1515.11.00
1515.19.00 04 t-- Other5%
DCS:4%
DCT:5%
View TCOs for 1515.19.00
1515.2- Maize (corn) oil and its fractions:
1515.21.00 05 t-- Crude oilFree View TCOs for 1515.21.00
1515.29.00 06 t-- Other5%
DCS:4%
DCT:5%
View TCOs for 1515.29.00
1515.30.00 07 t- Castor oil and its fractionsFree View TCOs for 1515.30.00
1515.50.00 09 t- Sesame oil and its fractionsFree View TCOs for 1515.50.00
1515.60.00 20 kg- Microbial fats and oils and their fractionsFree View TCOs for 1515.60.00
1515.90.00 50 kg- OtherFree View TCOs for 1515.90.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1516ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR FRACTIONS, PARTLY OR WHOLLY HYDROGENATED, INTER-ESTERIFIED, RE-ESTERIFIED OR ELAIDINISED, WHETHER OR NOT REFINED, BUT NOT FURTHER PREPARED:
1516.10.00 70 ..- Animal fats and oils and their fractionsFree View TCOs for 1516.10.00
1516.20.00 20 kg- Vegetable fats and oils and their fractionsFree View TCOs for 1516.20.00
1516.30.00 30 kg- Microbial fats and oils and their fractionsFree View TCOs for 1516.30.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1517MARGARINE; EDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, OTHER THAN EDIBLE FATS AND OILS AND THEIR FRACTIONS OF 1516:
1517.10.00 18 kg- Margarine, excluding liquid margarine5%
DCS:4%
DCT:5%
View TCOs for 1517.10.00
1517.90.00 19 ..- Other5%
DCS:4%
DCT:5%
View TCOs for 1517.90.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1518ANIMAL, VEGETABLE OR MICROBIAL 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 1516; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED:
1518.00.10 20 t--- Epoxidised vegetable oils5%
DCS:4%
DCT:5%
View TCOs for 1518.00.10
1518.00.90 21 t--- Other
Free View TCOs for 1518.00.90
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1520.00.00 35 tGLYCEROL, CRUDE; GLYCEROL WATERS AND GLYCEROL LYESFree View TCOs for 1520.00.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1521VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES), BEESWAX, OTHER INSECT WAXES AND SPERMACETI, WHETHER OR NOT REFINED OR COLOURED:
1521.10.00 30 kg- Vegetable waxesFree View TCOs for 1521.10.00
1521.90.00 31 kg- OtherFree View TCOs for 1521.90.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1522.00.00 32 kgDEGRAS; RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXESFree View TCOs for 1522.00.00

Footnote

V.1

Operative 1/1/22
Double star iconS Operative 1/1/22

# Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

Unless otherwise indicated general rate applies for CA.

Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.

DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.

DCT denotes the rate for HK, KR, SG and TW.

If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with proposed section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.

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