Soya-bean oil and its fractions, whether or not refined, but not chemically modified

Heading 1507 covers soybean oil. Fats and oils are key raw materials in the food, cosmetics, pharmaceutical and chemical industries. They constitute a significant part of international agricultural trade. Import of these products into the EU is subject to varying duty rates from 0% to 12.8%. A phytosanitary or health certificate depending on the product is required. Products must meet EU food safety standards, including contaminant limits and quality parameters. Heading 1507 is part of Chapter 15 (fats, processed food, beverages and tobacco) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 1507 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 1507 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Import of these products into the EU is subject to varying duty rates from 0% to 12.8%. A phytosanitary or health certificate depending on the product is required. Edible fats and oils must meet EU contaminant standards (3-MCPD, glycidol, heavy metals). A health or phytosanitary certificate is required depending on the product origin (animal/plant). Vegetable oils are subject to controls for aflatoxins, pesticides and extraction solvents. Check whether the product benefits from tariff preferences under EU trade agreements. When importing goods under heading 1507 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 1507 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 1507 are subject to food safety and commercial quality controls. Required documentation includes: health certificates, quality attestations, excise documents (for alcoholic beverages and tobacco). In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 1507 covers soybean oil. Classification under this heading requires precise determination of product type, processing level and intended use. CN subheadings divide products in detail by physical and chemical characteristics. Common classification errors involve confusion with headings 1201 or 1516. Key factors: composition, raw material origin and processing method determine correct subheading assignment.