# Customs tariff code 1507.90.90.00: Other, andere

> Customs tariff code 1507.90.90.00 covers Other, andere. The third-country duty rate is Cond:  B cert: Y-155 (01):50.000 % ; B (01):9.600 %, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/1507909000
- Reference data as at: 2026-05-21
- Customs code: 1507.90.90.00
- Third-country duty: Cond:  B cert: Y-155 (01):50.000 % ; B (01):9.600 %
- 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
  - 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified
    - 1507.90 Other
      - 1507.90.90 Other
        - 1507.90.90.00 Other, andere

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Third-country duty | Cond:  B cert: Y-155 (01):50.000 % ; B (01):9.600 % | 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 |

## Compliance regimes

- EUDR: in scope (soya)

## Binding tariff information for this code

- **ESBTIESBTI2023SOL1393** (ES): Aceite de soja refinado y desodorizado en condiciones higiénicas controladas. Procede de semillas de soja (SEZ, Glycine, Soja Hispida, Dolichos soja L.) de buena calidad con un mínimo de imperfecciones. Se presenta en envases de 1 litro. Concebido para uso alimentario
- **GB503206403** (GB): NATURAL VEGETABLE OIL OBTAINED FROM SOYA BEAN. NATURAL VITAMIN E. 1000 IU/GM. D-ALPHA TOCOPHEROL. REFINED. INTENDED FOR USE IN THE MANUFACTURE OF FOODSTUFFS FOR HUMAN CONSUMPTION. PACKED IN METAL DRUMS AT 200KG.
- **CZ13-0352-2006** (CZ): Sójový olej s máslovým aroma ve spreji. Obal: sprej s bílým plastovým víčkem opatřený etiketou. Vzhled: pěna žluté barvy s máslovým aroma. Deklarovaný účel použití: na vymazávání pánví.

## Notes that govern this classification

### Pos. 1507

Zu Unterpositionen 1507 9010 und 1507 9090: Hierher gehört z. B. raffiniertes Sojaöl.

### 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

- 1507.90.90.00.1 genießbar
- 1507.90.90.00.9 anderes

## Frequently asked questions

### What does customs tariff code 1507.90.90.00 cover?

Code 1507.90.90.00 covers Other, andere. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 1507.90.90.00?

The third-country duty rate for 1507.90.90.00 is Cond:  B cert: Y-155 (01):50.000 % ; B (01):9.600 %. 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 1507.90.90.00?

The first six digits form the HS code: 150790. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 1507.90.90.00 have?

1507.90.90.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.

### Where does 1507.90.90.00 sit in the tariff?

1507.90.90.00 sits in this hierarchy: 15 ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES > 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified > 150790 Other > 15079090 Other. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 1507.90.90.00?

Yes. The EBTI database holds decisions on 1507.90.90.00, for example ESBTIESBTI2023SOL1393. 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.

### Is 1507.90.90.00 in scope of the EUDR?

Yes. 1507.90.90.00 appears in Annex I of the EU deforestation regulation (commodity soya). A due diligence statement and geolocation data for the plots of production are required.

### Does customs tariff code 1507.90.90.00 change?

1507.90.90.00 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/1507909000.