Customs tariff code 15: ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED…
Reference data as at 21 May 2026
Customs tariff code 15 covers ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.
15 is a chapter in the EU customs tariff. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.
This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.
- Customs code
- 15
- Third-country duty
- See subdivision
- Declarable
- No
- Binding rulings
- 0
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| San Marino | 0 % | Customs Union Duty |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| Egypt | 0 % | Tariff preference |
| Andorra | 0 % | Tariff preference |
| Korea, Republic of (South Korea) | 0 % | Tariff preference |
| Kenya | 0 % | Tariff preference |
| Georgia | 0 % | Tariff preference |
| Morocco | 0 % | Tariff preference |
| Ivory Coast | 0 % | Tariff preference |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Compliance regimes on this code
Beyond the duty rate, these EU regimes attach to this code. Each verdict follows from the code alone; the goods themselves can still fall outside a regime.
Derived from TARIC and the published EU regulations. It is a starting point for a screening, not a compliance assessment of your goods.
Binding tariff information for this code
The EBTI database currently holds no valid binding tariff information for this code. Comparable cases are found through the parent heading.
Notes that govern this classification
Official excerpts are reproduced in their original language.
1. Zu Kapitel 15 gehören nicht: a) Schweinespeck und Schweinefett und Geflügelfett der Position 0209 (RV E1501A00); b) Kakaobutter, Kakaofett und Kakaoöl (Position 1804) (RV E1501B00); c) Lebensmittelzubereitungen mit einem Gehalt an Erzeugnissen der Position 0405 von mehr als 15 GHT (im Allgemeinen Kapitel 21) (RV E1501C00); d) Grieben (Position 2301) und Rückstände der Positionen 2304 bis 2306 (RV E1501D00); e) Fettsäuren, zubereitete Wachse, pharmazeutische Erzeugnisse, Anstrichfarben, Lacke, Seifen, zubereitete Riech-, Körperpflege- und Schönheitsmittel, sulfonierte Öle und andere Waren des Abschnitts VI (RV E1501E00); f) Faktis für von Ölen abgeleiteten Kautschuk (Position 4002) (RV E1501F00). 2. Zu Position 1509 gehört nicht Öl, das aus Oliven mit Hilfe von Lösemitteln gewonnen worden ist (Position 1510) (RV E1502000). 3. …
Subdivisions of this code
- 1501Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503
- 1502Fats of bovine animals, sheep or goats, other than those of heading 1503
- 1503Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
- 1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
- 1505Wool grease and fatty substances derived therefrom (including lanolin)
- 1506Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
- 1507Soya-bean oil and its fractions, whether or not refined, but not chemically modified
- 1508Groundnut oil and its fractions, whether or not refined, but not chemically modified
- 1509Olive oil and its fractions, whether or not refined, but not chemically modified
- 1510Other 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 1509
- 1511Palm oil and its fractions, whether or not refined, but not chemically modified
- 1512Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified
- 1513Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
- 1514Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified
- 1515Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
- 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
- 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 or oils or their fractions of heading 1516
- 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 heading 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
- 1520Glycerol, crude; glycerol waters and glycerol lyes
- 1521Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured
- 1522Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes
Frequently asked questions
What does customs tariff code 15 cover?
Code 15 covers ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 15?
TARIC holds no third-country rate of its own for 15. The rate follows from the declarable commodity code beneath it.
How many digits does 15 have?
15 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.
Is there binding tariff information for 15?
The EBTI database currently holds no valid decisions on 15. Comparable cases are found through the parent heading instead.
What happens if the customs tariff code is wrong?
An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.
Is 15 in scope of the EUDR?
Yes. 15 appears in Annex I of the EU deforestation regulation (commodity oil palm). The Annex entry is narrower than the code, so only part of it is in scope. A due diligence statement and geolocation data for the plots of production are required.
Does customs tariff code 15 change?
15 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.