CN code 150920 covers refined olive oil obtained by refining virgin olive oil that does not meet quality standards for extra virgin or virgin classification. The refining process includes neutralisation, bleaching, and deodorisation, whereby the oil loses its characteristic olive flavour and aroma. Refined olive oil is rarely sold directly to consumers – it typically serves as a blending component with virgin olive oil to create the product marketed as olive oil. Tariff classification requires differentiation from extra virgin and virgin olive oils under 150910, as well as from olive pomace oil under heading 1510. Analytical parameters such as acidity, peroxide value, and sterol profile determine correct classification.

Olive oil trade in the EU is subject to specific regulations under Regulation (EU) No 29/2012 on marketing standards for olive oil and Delegated Regulation (EU) 2022/2104. These rules define commercial categories, quality parameters, and analytical methods. Refined olive oil must meet the chemical and sensory criteria specified for this category. Imports from third countries must comply with International Olive Council (IOC) standards. Labelling must conform to Regulation (EU) No 1169/2011 and sector-specific olive oil rules, including mandatory indication of the commercial category. Adulteration of olive oil is a significant concern, and control authorities may conduct additional authenticity testing.

Importers of refined olive oil should include CN code 150920 in customs declarations and attach a certificate of analysis confirming compliance with EU quality standards. Major suppliers include Tunisia, Turkey, and Morocco, and imports from these countries may benefit from tariff preferences under association agreements or tariff rate quotas. It is advisable to check current quotas in the TARIC system, as exhaustion results in full duty rates being applied. Transport of olive oil requires appropriate conditions, including protection from light and heat. Documentation should include certificates of origin, chemical and sensory analysis certificates, and logistics documents. In 2026, particular attention should be paid to authenticity and anti-adulteration regulations.

Refined olive oil classified under CN 1509 20 is subject to a specific duty of EUR 124.5 per 100 kg. Importers must comply with EU marketing standards for olive oil established by Regulation (EU) No 29/2012. The oil must meet specific physicochemical parameters to qualify as refined olive oil. Tariff rate quotas (TRQs) may be available under certain free trade agreements, notably with Tunisia and Turkey, offering reduced duty rates.