Date as on: 26.01. 2009
- 118 -
Customs and Excise Tariff (0001)
SECTION III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR
CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS;
ANIMAL OR VEGETABLE WAXES
CHAPTER 15
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR
CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS;
ANIMAL OR VEGETABLE WAXES
ANNOTA
TION
NOTES:
1.
This Chapter does not cover the following:
(a) Pig fat or poultry fat of heading No. 02.09;
(b) Cocoa butter, fat or oil (heading No. 18.04);
(c) Edible preparations containing by mass more than 15per cent of the products of heading No.04.05 (generally Chapter 21);
(d) Greaves (heading No. 23.01) and residues of headings Nos. 23.04 to 23.06;
(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated
oils or other goods of Section VI.
A/S.0001
(f) Factice derived from oils (heading No. 40.02).
2.
Heading No. 15.09 does not apply to oils obtained from olives by solvent extraction (heading No. 15.10).
3.
Heading No. 15.18 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.
A/S.0001
4.
Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading No. 15.22.
Date as on: 28.02. 2012
HEAD
ING
15.01
15.02
15.03
SUBHEADING
- 119 C
D
STATI
S
TICAL
UNIT
RATES OF DUTY
General
EU
SADC
ANNOTA
TION
EFTA
1501.00
1 Pig fat (including lard) and poultry
fat(excluding that of heading No.02.09 or
15.03) :
1501.10
6 - Lard
kg
free
free
free
free
A/S. 0038
1501.20
0 - Other pig fat
kg
free
free
free
free
A/S. 0038
1501.90
2 - Other
kg
free
free
free
free
A/S. 0038
1502.00
5 Fats of bovine animals, sheep or goats
(excluding those of heading No.15.03 :
1502.10
3 - Tallow
kg
free
free
free
free
A/S. 0038
1502.90
6 - Other
kg
free
free
free
free
A/S. 0038
1503.00
9 Lard stearin, lard oil, oleostearin, oleo-oil and
tallow oil, not emulsified or mixed or otherwise
prepared.
kg
10%
free
free
10%
A/S. 0038
15.04
A/S. 0038
A/S. 0038
Fats and oils and their fractions, of fish or
marine mammals, whether or not refined, but
not chemically modified :
1504.10
7 - Fish-liver oils and their fractions
kg
free
free
free
free
A/S.0001
1504.20
1 - Fats and oils and their fractions of
fish (excluding liver oils)
kg
free
free
free
free
A/S.0001
1504.30
6 - Fats and oils and their fractions, of marine
mammals
kg
free
free
free
free
A/S.0001
15.05
15.06
ARTICLE DESCRIPTION
Customs and Excise Tariff (0038)
Wool grease and fatty substances derived
therefrom (including lanolin) :
1505.00.10
3 - Wool grease, crude
kg
free
free
free
free
A/S.0001
1505.00.90
7 - Other
kg
10%
free
free
10%
A/S.0001
kg
free
free
free
free
A/S.0001
kg
10%
free
free
10%
A/S. 0038
1506.00
Other animal fats and oils and their fractions,
whether or not refined, but not chemically
modified :
. 15
8
.90
5 - Other
15.07
- Neat's-foot oil
Soya-bean oil and its fractions, whether or not
refined, but not chemically modified :
1507.10
8 - Crude oil, whether or not degummed
kg
10%
free
free
10%
A/S.0001
1507.90
4 - Other
kg
10%
free
free
10%
A/S.0001
kg
9,8%
free
free
9,8%
A/S.0001
15.08
Ground-nut oil and its fractions, whether or
not refined, but not chemically modified :
1508.10
1 - Crude oil
1508.90
- Other :
.10
5 - - Marketed and supplied for use in the process
of cooking food
.90
3 - - Other
A/S.0025
kg
9,8%
free
free
9,8%
A/S.0025
9,8%
free
free
9,8%
A/S.0025
Date as on: 28.02. 2012
HEAD
ING
SUBHEADING
- 120 C
D
15.09
15.10
ARTICLE DESCRIPTION
STATIS
TICAL
UNIT
Customs and Excise Tariff (0038)
RATES OF DUTY
ANNOTA
TION
General
EU
SADC
EFTA
Olive oil and its fractions, whether or not
refined, but not chemically modified :
1509.10
5 - Virgin
kg
10%
free
free
10%
A/S. 0038
1509.90
1 - Other
kg
10%
6,3%
free
10%
A/S.0001
1510.00
0 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.15.09.
kg
10%
free
free
10%
A/S.0001
15.11
Palm oil and its fractions, whether or not
refined, but not chemically modified :
1511.10
9 - Crude oil
kg
10%
free
free
10%
A/S.0001
1511.90
5 - Other
kg
10%
free
free
10%
A/S.0001
kg
10%
free
free
10%
A/S.0001
15.12
Sunflower-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
9
1512.19
- - Crude oil
- - Other :
A/S.0025
.10
7 - - - Marketed and supplied for use in the process
of cooking food
kg
10%
free
free
10%
A/S. 0038
.90
5 - - - Other
kg
10%
free
free
10%
A/S. 0038
kg
10%
free
free
10%
A/S.0001
1512.2
- Cotton-seed oil and its fractions :
1512.21
3
1512.29
- - Crude oil, whether or not gossypol has been
removed
- - Other :
A/S.0025
.10
1 - - - Marketed and supplied for use in the process
of cooking food
kg
10%
free
free
10%
A/S.0025
.90
6 - - - Other
kg
10%
free
free
10%
A/S.0025
15.13
Coconut (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
2 - - Crude oil
kg
free
free
free
free
A/S.0001
1513.19
3 - - Other
kg
free
free
free
free
A/S.0001
kg
free
free
free
free
A/S.0001
kg
free
free
free
free
A/S.0001
1513.2
- Palm kernel or babassu oil and fractions thereof:
1513.21
7
- - Crude oil :
1513.29
8 - - Other
Date as on: 28.02. 2012
HEAD
ING
SUBHEADING
15.14
- 121 C
D
ARTICLE DESCRIPTION
STATIS
TICAL
UNIT
Customs and Excise Tariff (0038)
RATES OF DUTY
General
EU
SADC
ANNOTA
TION
EFTA
Rape, colza or mustard oil and fractions
thereof, whether or not refined, but not
chemically modified :
1514.1
A/S.0001
- Low erucic acid rape or colza oil and its
fractions :
1514.11
6 - - Crude oil
1514.19
- - Other :
kg
10%
free
free
10%
A/S.0001
.10
4 - - - In containers holding 205 li or less
kg
10%
free
free
10%
A/S. 0038
.90
2 - - - Other
kg
10%
free
free
10%
A/S. 0038
kg
10%
free
free
10%
A/S.0001
1514.9
- Other :
1514.91
2 - - Crude oil
1514.99
- - Other :
.10
0 - - - In containers holding 250 li or less
kg
10%
free
free
10%
A/S. 0038
.90
9 - - - Other
kg
10%
free
free
10%
A/S. 0038
15.15
Other fixed vegetable 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
0 - - Crude oil
kg
10%
free
free
10%
A/S.0001
1515.19
0 - - Other
kg
10%
free
free
10%
A/S.0001
kg
10%
free
free
10%
A/S.0001
1515.2
- Maize (corn) oil and its fractions :
1515.21
4 - - Crude oil
1515.29
- - Other :
.10
2 - - - Marketed and supplied for use in the process
of cooking food, in containers holding 205 li or
less
kg
10%
free
free
10%
A/S. 0038
.20
6 - - - In containers holding 205 li or less
kg
10%
free
free
10%
A/S. 0038
.90
0 - - - Other
kg
10%
free
free
10%
A/S.0001
1515.30
2 - Castor oil and its fractions
kg
10%
free
free
10%
A/S.0001
1515.40
7 Deleted with effect from 04.06.2007
1515.50
A/S.0001
- Sesame oil and its fractions :
A/S.0025
.10
9 - - Marketed and supplied for use in the process
of cooking food
kg
10%
free
free
10%
A/S.0025
.90
7 - - Other
kg
10%
free
free
10%
A/S.0025
6 - Jojoba oil and its fractions
kg
10%
free
free
10%
A/S.0001
1515.60
1515.90
- Other :
A/S.0025
.10
7 - - Marketed and supplied for use in the process
of cooking food
kg
10%
free
free
10%
A/S.0025
.90
5 - - Other
kg
10%
free
free
10%
A/S.0025
Date as on: 28.02. 2012
HEAD
ING
SUBHEADING
15.16
ARTICLE DESCRIPTION
STATIS
TICAL
UNIT
RATES OF DUTY
ANNOTA
TION
General
EU
SADC
EFTA
- Animal fats and oils and their fractions :
.10
4 - - Obtained entirely from fish or marine
mammals
kg
10%
free
free
10%
A/S.0001
.90
2 - - Other
kg
10%
free
free
10%
A/S.0001
1516.20
- Vegetable fats and oils and their fractions :
.10
9 - - Castor oil
kg
free
free
free
free
A/S.0001
.90
7 - - Other
kg
10%
free
free
10%
A/S.0001
15.17
Margarine; edible mixtures or preparations of
animal or vegetable fats or oils or of fractions
of different fats or oils of this chapter
(excluding edible fats or oils or their fractions
of heading no. 15.16):
1517.10
- Margarine, (excluding liquid margarine) :
.10
8 - - Containing more than 10 per cent but not
more than 15 per cent by mass of milk fats
kg
10%
free
free
3,8%
A/S. 0038
.90
6 - - Other
kg
10%
free
free
10%
A/S. 0038
1517.90
15.20
C
D
Customs and Excise Tariff (0038)
Animal or vegetable 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
15.18
- 122 -
- Other :
.10
4 - - Containing more than 10 per cent but not
more than 15 per cent by mass of milk fats
kg
10%
free
free
3,8%
A/S. 0038
.20
1 - - Edible mixtures or preparations of a kind used
as mould release preparations
kg
10%
free
free
3,8%
A/S. 0038
.90
2 - - Other
kg
10%
free
free
10%
A/S.0001
1518.00
9 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 no.
15.16); 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 :
.10
7 - Linoxyn
kg
10%
free
free
3,8%
A/S. 0038
.90
5 - Other
kg
10%
free
free
10%
A/S.0001
3 Glycerol, crude; glycerol waters and lyes
kg
free
free
free
free
A/S.0001
1520.00
15.21
Vegetable waxes (excluding tri-glycerides),
beeswax, other insect waxes and spermaceti,
whether or not refined or coloured :
1521.10
1521.90
- Vegetable waxes :
.10
9 - - Carnauba wax
free
free
free
free
A/S.0001
.90
7 - - Other
10%
free
free
free
A/S.0001
8 - Other
10%
free
free
free
A/S.0001
Date as on: 28.02. 2012
HEAD
ING
15.22
SUBHEADING
1522.00
- 123 C
D
ARTICLE DESCRIPTION
0 Degras; residues resulting from the treatment
of fatty substances or animal or vegetable
waxes.
STATIS
TICAL
UNIT
kg
Customs and Excise Tariff (0038)
RATES OF DUTY
ANNOTA
TION
General
EU
SADC
EFTA
10%
free
free
5%
A/S. 0038