# Customs tariff code 15: ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED…

> 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.

- Source: https://www.zolltarif-finder.de/en/customs-code/15
- Reference data as at: 2026-05-21
- Customs code: 15
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | 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 |

## Compliance regimes

- EUDR: in scope (oil palm), partial only

## Notes that govern this classification

### Kapitel 15

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

- 1501 Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503
- 1502 Fats of bovine animals, sheep or goats, other than those of heading 1503
- 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 Groundnut 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 heading 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 or oils or their fractions of heading 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 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
- 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

## 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.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/15.