| Tarrif Number |
Description |
Duty |
Method |
Tax Base |
Rate |
Unit |
Bracket Range |
Trade Agreements |
Trade Regulations |
Preferential Rates |
| 1501.00 |
Pig fat (including lard) and poultry fat, other than that of heading No. 02.09 or 15.03. |
Customs |
|
Value |
5% |
|
|
 |
 |
 |
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1502.00 |
Fats of bovine animals, sheep or goats, other than those of heading No. 15.03. |
|
|
|
|
|
|
|
|
|
| 1502.00.10 |
---Unrefined, unfit for immediate consumption, in containers of a net weight of 50 kg or more (322) |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1502.00.20 |
---Fats of bovine animals unrefined “Beef Tallow”, unfit for immediate consumption, imported in bulk or in containers of a net weight of 100 kg or more (322) |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1502.00.90 |
---Other |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1503.00 |
Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared. |
|
|
|
|
|
|
|
|
|
| 1503.00.10 |
---Unrefined, unfit for immediate consumption, in containers of a net weight of 50 kg or more (322) |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1503.00.90 |
---Other |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 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 |
Customs |
|
Value |
0% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1504.20 |
-Fats and oils and their fractions, of fish, other than liver oils |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1504.30 |
-Fats and oils and their fractions, of marine mammals |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1505.00 |
Wool grease and fatty substances derived therefrom (including lanolin). |
Customs |
|
Value |
0% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1506.00 |
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.(322) |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1507 |
Soya-bean oil and its fractions, whether or not refined, but not chemically modified. |
|
|
|
|
|
|
|
|
|
| 1507.10 |
-Crude oil, whether or not degummed |
Customs |
|
Value |
0% |
|
|
|
|
|
| 1507.90 |
-Other |
Customs |
|
Value |
0% |
|
|
|
|
|
| 1508 |
Ground-nut oil and its fractions, whether or not refined, but not chemically modified. |
|
|
|
|
|
|
|
|
|
| 1508.10 |
-Crude oil (322) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 1508.90 |
-Other (322) |
Customs |
|
Value |
15% |
|
|
|
|
|
| 1509 |
Olive oil and its fractions, whether or not refined, but not chemically modified. |
|
|
|
|
|
|
|
|
|
| 1509.10 |
-Virgin |
Customs |
|
Value |
70% |
Liter |
|
|
|
|
|
|
Customs |
MIN |
Liter |
6000 LL |
|
|
|
|
|
| 1509.90 |
-Other |
Customs |
|
Value |
70% |
Liter |
|
|
|
|
|
|
Customs |
MIN |
Liter |
6000 LL |
|
|
|
|
|
| 1510.00 |
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. |
Customs |
|
Value |
15% |
|
|
|
|
|
| 1511 |
Palm oil and its fractions, whether or not refined, but not chemically modified. |
|
|
|
|
|
|
|
|
|
| 1511.10 |
-Crude oil |
Customs |
|
Value |
0% |
|
|
|
|
|
| 1511.90 |
-Other |
Customs |
|
Value |
0% |
|
|
|
|
|
| 1512 |
Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. |
|
|
|
|
|
|
|
|
|
| 1512.10 |
-Sunflower-seed or safflower oil and fractions thereof : |
|
|
|
|
|
|
|
|
|
| 1512.11 |
--Crude oil |
Customs |
|
Value |
0% |
|
|
|
|
|
| 1512.19 |
--Other |
Customs |
|
Value |
0% |
|
|
|
|
|
| 1512.20 |
-Cotton-seed oil and its fractions : |
|
|
|
|
|
|
|
|
|
| 1512.21 |
--Crude oil, whether or not gossypol has been removed (322) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 1512.29 |
--Other (322) |
Customs |
|
Value |
15% |
|
|
|
|
|
| 1513 |
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. |
|
|
|
|
|
|
|
|
|
| 1513.10 |
-Coconut (copra) oil and its fractions : |
|
|
|
|
|
|
|
|
|
| 1513.11 |
--Crude oil |
Customs |
|
Value |
0% |
|
|
|
|
|
| 1513.19 |
--Other |
Customs |
|
Value |
0% |
|
|
|
|
|
| 1513.20 |
-Palm kernel or babassu oil and fractions thereof : |
|
|
|
|
|
|
|
|
|
| 1513.21 |
--Crude oil (322) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 1513.29 |
--Other (322-323) |
Customs |
|
Value |
15% |
|
|
|
|
|
| 1514 |
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. |
|
|
|
|
|
|
|
|
|
| 1514.10 |
-Low erucic acid rape or colza oil and its fractions: |
|
|
|
|
|
|
|
|
|
| 1514.11 |
--Crude oil (322) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 1514.19 |
--Other |
Customs |
|
Value |
0% |
|
|
|
|
|
| 1514.90 |
-Other : |
|
|
|
|
|
|
|
|
|
| 1514.91 |
--Crude oil (322) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 1514.99 |
--Other (322) |
Customs |
|
Value |
15% |
|
|
|
|
|
| 1515 |
Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. |
|
|
|
|
|
|
|
|
|
| 1515.10 |
-Linseed oil and its fractions : |
|
|
|
|
|
|
|
|
|
| 1515.11 |
--Crude oil (322) |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1515.19 |
--Other (322) |
Customs |
|
Value |
15% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1515.20 |
-Maize (corn) oil and its fractions : |
|
|
|
|
|
|
|
|
|
| 1515.21 |
--Crude oil |
Customs |
|
Value |
0% |
|
|
|
|
|
| 1515.29 |
--Other |
Customs |
|
Value |
0% |
|
|
|
|
|
| 1515.30 |
-Castor oil and its fractions (322-323) |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1515.50 |
-Sesame oil and its fractions |
Customs |
|
Value |
0% |
|
|
|
|
|
| 1515.90 |
-Other : |
|
|
|
|
|
|
|
|
|
| 1515.90.10 |
--- Bay oil and jojoba oil and its fractions |
Customs |
|
Value |
0% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1515.90.20 |
---Tung oil and its fractions (322-323) |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1515.90.90 |
---Other (322) |
Customs |
|
Value |
15% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1516 |
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 |
-Animal fats and oils and their fractions (322) |
Customs |
|
Value |
15% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1516.20.10 |
--- Hydrogenated castor oil (322) |
Customs |
|
Value |
15% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1516.20.20 |
--- Hydrogenated castor oil (Opal Wax) (322) |
Customs |
|
Value |
15% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1516.20.90 |
---Other (322) |
Customs |
|
Value |
15% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1517 |
Margarine; edible mixtures or preparations of animal or vegetable 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 No. 15.16. |
|
|
|
|
|
|
|
|
|
| 1517.10 |
-Margarine, excluding liquid margarine (322) |
Customs |
|
Value |
15% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1517.90 |
-Other (322) |
Customs |
|
Value |
15% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1518.00 |
Ground-nut oil and its fabrications, whether or not refined, but not chemically modified. |
|
|
|
|
|
|
|
|
|
| 1518.00.10 |
---Epoxidized oils |
Customs |
|
Value |
0% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1518.00.90 |
---Other (322-323) |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1520.00 |
Glycerol, crude; glycerol waters and glycerol lyes. |
Customs |
|
Value |
0% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1521 |
Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured. |
|
|
|
|
|
|
|
|
|
| 1521.10 |
-Vegetable waxes(322) |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1521.90 |
-Other |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1522.00 |
Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes. |
Customs |
|
Value |
0% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
 |
