# Customs tariff code 1504.10.99.00: Other

> Customs tariff code 1504.10.99.00 covers Other. The third-country duty rate is 0 %, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/1504109900
- Reference data as at: 2026-05-21
- Customs code: 1504.10.99.00
- Third-country duty: 0 %
- Declarable: no

## Where this code sits in the tariff

- 15 ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
  - 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
    - 1504.10 Fish-liver oils and their fractions
      - 1504.10.99 Other
        - 1504.10.99.00 Other

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Third-country duty | 0 % | MFN |
| 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 |

## Binding tariff information for this code

- **HRBTIOM-2021-0064** (HR): Lososovo ulje, stabilizirano ekstraktom ružmarina i tokoferolom. Upotrebljava se kao dodatak prehrani za pse, u svrhu poboljšanja stanja kože, dlake i zglobova. Isporučuje se u plastičnim bocama od 100 ml i 500 ml.
- **GB500676862** (GB): COD LIVER OIL WITH ADDED VITAMINS IN LIQUID FORM. PACKAGED FOR RETAIL SALE IN A 170 ML GLASS BOTTLE IN A CARDBOARD BOX. INGREDIENTS INCLUDE: PURE COD LIVER OIL, VITAMINS A, D, E, OMEGA 3 FISH OIL, EPA AND DHA.

## Notes that govern this classification

### Pos. 1504

Zu Unterpositionen 1504 10 10 bis 1504 10 99: Siehe die Erläuterungen zu Position 1504 des HS, zweiter Absatz. Zu Unterpositionen 1504 10 91 bis 1504 10 99: Der Gehalt an Vitamin A der Leberöle von z. B. dem Thunfisch, Heilbutt und von zahlreichen Haien überschreitet im Allgemeinen 2 500 internationale Einheiten je Gramm. Hierher gehören auch mit Vitaminen angereicherte Öle, wenn sie ihren Charakter als Fischleberöl nicht verloren haben. Das ist z. B. der Fall bei Fischleberölen mit einem Gehalt an Vitamin A von nicht mehr als 100 000 internationalen Einheiten je Gramm.

### 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

- 1504.10.99.00.0 andere, andere

## Frequently asked questions

### What does customs tariff code 1504.10.99.00 cover?

Code 1504.10.99.00 covers Other. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 1504.10.99.00?

The third-country duty rate for 1504.10.99.00 is 0 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.

### What is the HS code for 1504.10.99.00?

The first six digits form the HS code: 150410. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 1504.10.99.00 have?

1504.10.99.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.

### Where does 1504.10.99.00 sit in the tariff?

1504.10.99.00 sits in this hierarchy: 15 ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES > 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified > 150410 Fish-liver oils and their fractions > 15041099 Other. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 1504.10.99.00?

Yes. The EBTI database holds decisions on 1504.10.99.00, for example HRBTIOM-2021-0064. A BTI shows which product characteristics the customs authority relied on.

### 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.

### Does customs tariff code 1504.10.99.00 change?

1504.10.99.00 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/1504109900.