CN code 150790 covers refined soybean oil and its fractions, not chemically modified. This subheading includes oils that have undergone refining processes such as neutralisation, bleaching, deodorisation, and winterisation. The distinction from crude soybean oil under 150710 is based on the degree of processing – refined oil is clear, has a neutral taste and odour, and contains low levels of free fatty acids and phosphatides. Fractions of soybean oil obtained by fractional crystallisation are also classified under this code, provided they have not been chemically modified. Refined soybean oil is widely used as cooking oil, a margarine ingredient, and a raw material in the food industry. For customs classification, it is essential to confirm that the product has undergone refining beyond mere degumming.

Refined soybean oil imported into the EU is subject to the EUDR Regulation (EU) 2023/1115 on deforestation-free products. The obligation to submit a due diligence statement applies to both crude and refined oil – the importer must demonstrate that the soybeans originate from land not deforested after 31 December 2020. Regarding food safety, refined oil must comply with the contaminant standards of Regulation (EC) No 1881/2006. Product labelling for consumers is governed by Regulation (EU) No 1169/2011, which requires soy to be declared as an allergen. Refined soybean oil may also be an ingredient in organic food, which requires additional certification under Regulation (EU) 2018/848 on organic production.

When importing refined soybean oil into the EU in 2026, the customs declaration must include CN code 150790 and the EUDR statement reference number. Documentation should include a certificate of analysis confirming the quality parameters of refined oil, including acid value, colour, moisture content, and fatty acid profile. Preferential tariff rates may be available under EU trade agreements with soybean-exporting countries such as Brazil, Argentina, and the United States. For oil destined for biodiesel production, sustainability requirements under the RED III Directive apply. Soybean oil is typically transported in sea tankers or flexitank containers, which requires adherence to cleanliness and transport hygiene standards.

Refined soybean oil classified under CN code 1507 90 is subject to a conventional duty rate of 6.4% in the EU. Importers must ensure compliance with EU food safety regulations, including Regulation (EC) No 178/2002 on general food law. If the oil is genetically modified, specific labelling requirements under Regulation (EC) No 1829/2003 apply. A Binding Tariff Information (BTI) ruling can provide legal certainty on classification. Import VAT applies at the member state rate upon customs clearance.