Vegetable fats and oils and their fractions

CN code 151620 covers vegetable 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 of vegetable oils is a chemical process where unsaturated fatty acid bonds are saturated with hydrogen in the presence of a nickel catalyst. Products include hydrogenated palm oil, soybean oil, rapeseed oil, and other chemically modified vegetable oils. Full hydrogenation produces hard fats with high melting points, while partial hydrogenation yields semi-solid fats. Inter-esterification rearranges fatty acids between glycerol molecules, modifying the physical properties of fat without creating trans acids.

Partially hydrogenated vegetable oils are the main source of industrially produced trans fatty acid isomers, linked to cardiovascular disease risk. Regulation (EU) 2019/649 limits industrial trans fatty acid content to 2 grams per 100 grams of fat in food intended for the final consumer. EU food manufacturers increasingly use inter-esterification as an alternative to partial hydrogenation, as this process does not generate trans fatty acids. Import of hydrogenated vegetable oils requires documentation confirming compliance with trans fat limits. Labelling must indicate the type of chemical modification. Hydrogenated oils for biodiesel production are subject to different requirements than food-grade oils.

Importers of hydrogenated vegetable oils should indicate CN code 151620 in customs declarations with a certificate of analysis confirming product parameters including degree of hydrogenation, melting point, fatty acid profile, and trans acid content. Major exporters include Malaysia and Indonesia for hydrogenated palm oil, and South American countries for hydrogenated soybean oil. Hydrogenated palm oil imports are subject to EUDR deforestation requirements. Solid fats are transported in cartons, drums, or big bag containers. In 2026, the hydrogenated fat market is evolving toward inter-esterified products that meet trans fat regulatory requirements.

Hydrogenated vegetable oils under CN 1516 20 carry a conventional duty of 5.1%. Since 2021, EU Regulation 2019/649 limits industrial trans fats to 2 g per 100 g of fat in food. Importers must provide documentation confirming compliance with this limit. These oils are used in margarine, confectionery and bakery production. A BTI ruling can clarify classification for partially hydrogenated products.