Animal fats and oils and their fractions

CN code 151610 covers animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified, or elaidinised, whether or not refined, but not further prepared. Hydrogenation is a chemical process involving saturation of double bonds in fatty acids with hydrogen in the presence of a catalyst, increasing the hardness and melting point of the fat. Products under this heading include hydrogenated tallow, hydrogenated fish fat, and other chemically modified animal fats. Classification requires confirmation that the fat has undergone the chemical modification specified in the tariff heading. These products are used in the food, oleochemical, and technical industries.

Partial hydrogenation of fats leads to the formation of trans fatty acid isomers, which pose health risks. Regulation (EU) 2019/649 sets the maximum level of industrially produced trans fatty acids in food intended for the final consumer and food supplied for retail at 2 grams per 100 grams of fat. This restriction does not apply to naturally occurring trans fats in animal fats. Hydrogenated fats are also subject to Regulation (EC) No 1069/2009 on animal by-products if the raw material is animal waste. Labelling must indicate that the product is partly or wholly hydrogenated.

When declaring hydrogenated animal fats, CN code 151610 should be indicated with a certificate of analysis confirming the degree of hydrogenation, melting point, and fatty acid profile. Veterinary documentation is required if the raw material originates from animal by-products. Import is subject to controls at approved border control posts. In 2026, the market for hydrogenated fats is declining due to trans fat regulations and changing consumer preferences. Food manufacturers are increasingly replacing partially hydrogenated fats with alternative technological solutions. Fully hydrogenated fats, which do not contain trans acids, may continue to find industrial applications.

Hydrogenated animal fats and oils under CN 1516 10 carry a conventional duty of 10.9%. These products must comply with EU veterinary requirements and undergo border controls through the TRACES system. A veterinary health certificate from an approved third country is mandatory. Entry is permitted only through designated Border Control Posts (BCPs). Import VAT applies at the national rate upon clearance.