ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Chapter 15 of the EU Customs Tariff covers fats and oils of animal or vegetable origin and their cleavage products, prepared edible fats, as well as animal or vegetable waxes. Among animal fats classified here are: lard and other pig fat, poultry fat, beef and sheep tallow, fish fats and oils and those from marine mammals, as well as lanolin (wool grease). Vegetable oils encompass an extremely broad range of products: olive oil (virgin and refined), palm oil, soybean oil, sunflower oil, rapeseed oil, coconut oil, groundnut oil, maize oil, sesame oil, linseed oil, and many others. The chapter also covers margarine and other edible mixtures of fats, vegetable waxes (carnauba, candelilla) and animal waxes (beeswax), crude glycerol, and degras. Vegetable oils represent one of the most significant categories in international trade — the EU imports vast quantities of palm oil, soybean oil, and coconut oil. Imports are subject to standard food safety controls, including testing for dioxins, PAHs, and process contaminants (3-MCPD esters). Palm oil is subject to additional sustainability requirements. Essential oils are classified in Chapter 33, and mineral oils in Chapter 27.

Duty rates on fats and oils vary depending on the type of product and the degree of processing. Virgin olive oil is subject to a duty of EUR 1 240/tonne, refined olive oil — EUR 1 341/tonne. Crude palm oil — 0%, refined — 3.8%. Crude soybean oil — 3.2%, refined — 9.6%. Crude sunflower oil — 3.2%, refined — 9.6%. Crude rapeseed oil — 3.2%. Crude coconut oil — 2.5%. Margarine — from 16%. Beeswax — 0%. Lard — EUR 12.8/100 kg. It is worth noting that crude oils generally carry lower duty rates than refined oils, which is intended to support the EU refining industry. The EU administers tariff rate quotas on olive oil from Mediterranean basin countries.

Classification in Chapter 15 requires determining the origin of the fat (animal, vegetable, or mixed), the type of oil, and the degree of refining (crude or refined). Crude and refined oils have different CN codes and different duty rates. The fatty acid composition is of key importance, as it determines the classification of the oil. Mixtures of oils are classified according to the predominant component or under heading 1517. Margarine and other edible fat mixtures have separate headings. Palm oil and its fractions (palm stearin, palm olein) have different codes. Olive oil is divided into several categories (extra virgin, virgin, refined) with different duty rates. Biodiesel derived from vegetable oils is classified in Chapter 38, not in Chapter 15.