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European Union (CN) · Section III

151219908-digit

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified (other)

HS 15121990 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified (other) — sits in Chapter 15 (Animal, vegetable, or microbial fats and oils). Soybean oil, palm oil, olive oil, animal fats, margarine, and prepared waxes. EU importers pay MFN duty plus import VAT at the border; origin-specific trade remedies (anti-dumping, countervailing, safeguards, US Section 301) can stack on top when applicable. Classification disputes are decided by the Section III — Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes legal notes shown below — these are legally binding interpretation rules, not advisory text. The duty table renders live rates from authoritative tariff sources (EU TARIC, HMRC XI, USITC HTS); cross-country rows compare treatment under five tariff schedules.

Section III — Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes · Chapter 15 — ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Legally-binding interpretation rules from the EU Combined Nomenclature (Regulation (EU) 2023/2364). These notes decide classification disputes — read before challenging an HS code assignment.

Chapter 15 notes
1. This chapter does not cover: - a. pig fat or poultry fat of heading [0209](/headings/0209); - b. cocoa butter, fat and oil (heading [1804](/headings/1804)); - c. edible preparations containing by weight more than 15% of the products of heading [0405](/headings/0405) (generally Chapter [21](/chapters/21)); - d. greaves (heading [2301](/headings/2301)) and residues of heading [2304](/headings/2304) to [2306](/headings/2306); - e. fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or - f. factice derived from oils (heading [4002](/headings/4002)). 2. Heading [1509](/headings/1509) does not apply to oils obtained from olives by solvent extraction (heading [1510](/headings/1510)). 3. Heading [1518](/headings/1518) does not cover fats or oils or their fractions merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions. 4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading [1522](/headings/1522). ### Subheading notes 1. For the purposes of subheading [1509 30](/subheadings/1509300000-80), virgin olive oil has a free acidity expressed as oleic acid not exceeding 2,0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981. 2. For the purposes of subheadings [1514 11](/subheadings/1514110000-80) and [1514 19](/subheadings/1514190000-80), the expression ‘low-erucic-acid rape or colza oil’ means the fixed oil which has an erucic acid content of less than 2% by weight. ### Additional notes 1. For the purposes of subheadings [1507 10](/subheadings/1507100000-80), [1508 10](/subheadings/1508100000-80), [1510 10 00](/commodities/1510100000), [1511 10](/subheadings/1511100000-80), [1512 11](/subheadings/1512110000-80), [1512 21](/subheadings/1512210000-80), [1513 11](/subheadings/1513110000-80), [1513 21](/subheadings/1513210000-80), [1514 11](/subheadings/1514110000-80), [1514 91](/subheadings/1514910000-80), [1515 11](/commodities/1515110000), [1515 21](/subheadings/1515210000-80), [1515 50 11](/commodities/1515501100), [1515 50 19](/commodities/1515501900), [1515 90 21](/commodities/1515902100), [1515 90 29](/commodities/1515902900), [1515 90 40](/commodities/1515904000) to [1515 90 59](/commodities/1515905900) and [1518 00 31](/commodities/1518003100): - • (a) fixed vegetable oils, fluid or solid, obtained by pressure, are to be considered as ‘crude’ if they have undergone no other processing than: - decantation within the normal time limits, - centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any absorption filtering process or any other physical or chemical process); - (b) fixed vegetable oils, fluid or solid, obtained by extraction are to continue to be considered as ‘crude’ when they cannot be distinguished, by their colour, odour or taste, nor by recognised special analytical properties, from vegetable oils and fats obtained by pressure; - (c) the expression ‘crude oils’ is to be taken to extend to degummed soya-bean oil and to cotton-seed oil from which the gossypol has been removed. 2. A. Headings [1509](/headings/1509) and [1510](/headings/1510) cover only oils derived solely from the treatment of olives and having the characteristics, with regard to the content of fatty acids and sterols, which are referred to in Annex I to Commission Delegated Regulation (EU) 2022/2104. Their presence can be determined using methods no. 6 (COI/T.20/Doc. No. 33 (Determination of fatty acid methyl esters by gas chromatography)) and no. 8 (COI/T.20/Doc. No. 26 (Determination of the composition and content of sterols, triterpenic dialcohols and aliphatic alcohols by capillary gas chromatography)) set out in Annex I to Commission Implementing Regulation (EU) 2022/2105. Headings [1509](/headings/1509) and [1510](/headings/1510) do not cover chemically altered olive oil (in particular re-esterified olive oil) and mixtures of olive oil with other oils. The presence of re-esterified olive oil is ascertained using the method no. 3 (COI/T.20/Doc. No 23 (Determination of the percentage of 2-glyceryl monopalmitate)) set out in Annex I to Implementing Regulation (EU) 2022/2105. B. Subheadings [1509 20 00](/subheadings/1509200000-80), [1509 30 00](/subheadings/1509300000-80) and [1509 40 00](/commodities/1509400000) cover only the olive oils defined in points 1, 2 and 3 below, obtained solely by mechanical or other physical means under conditions which do not lead to the modification of the oil, and which have not undergone any treatment other than washing, decantation, centrifugation or filtration. Olive oils obtained using solvents, chemical or biochemical reagents, or re-esterification processes, as well as any mixtures with oils of other kinds, are excluded from these subheadings. 1. For the purposes of subheading [1509 20 00](/subheadings/1509200000-80), ‘extra virgin olive oil’ means olive oil having the characteristics of olive oils of category 1 as set out in Annex I to Delegated Regulation (EU) 2022/2104. 2. Subheading [1509 30 00](/subheadings/1509300000-80) covers virgin olive oils having the characteristics of olive oils of category 2 as set out in Annex I to Delegated Regulation (EU) 2022/2104. 3. For the purposes of subheading [1509 40 00](/commodities/1509400000), ‘virgin olive oils’ means olive oils having the characteristics of olive oils of category 3 as set out in Annex I to Delegated Regulation (EU) 2022/2104. C. Subheading [1509 90 00](/subheadings/1509900000-80) covers olive oil obtained by the treatment of olive oils of subheading [1509 20 00](/subheadings/1509200000-80), [1509 30 00](/subheadings/1509300000-80), and [1509 40 00](/commodities/1509400000), whether or not blended with extra virgin olive oil or virgin olive oil, and having the characteristics of olive oils of categories 4 and 5 as set out in Annex I to Delegated Regulation (EU) 2022/2104. D. For the purposes of subheading [1510 00 00](/commodities/1510000000), ‘crude olive pomace oil’ means oils with the characteristics of olive oils of category 6 as set out in Annex I to Delegated Regulation (EU) 2022/2104. E. Subheading [1510 90 00](/commodities/1510900000) covers oils obtained by the treatment of oils of subheading [1510 10 00](/commodities/1510100000), whether or not blended with extra virgin olive oil or virgin olive oil, and oils not having the characteristics of the oils referred to in points B, C and D of this additional chapter note. Oils of this subheading must have the characteristics of the olive oils of categories 7 and 8 as set out in Annex I to Delegated Regulation (EU) 2022/2104. 3. Subheadings [1522 00 31](/commodities/1522003100) and [1522 00 39](/commodities/1522003900) do not cover: - (a) residues resulting from the treatment of fatty substances containing oil having an iodine index, determined in accordance with the ISO 3961 method, lower than 70 or higher than 100; - (b) residues resulting from the treatment of fatty substances containing oil having an iodine index higher than 70 or lower than 100, of which the peak area representing the retention volume of apparent betasitosterol (2), determined in accordance with method no. 8 (COI/T.20/Doc. No 26 (Determination of the composition and content of sterols, triterpenic dialcohols and aliphatic alcohols by capillary gas chromatography)) set out in Annex I to Implementing Regulation (EU) 2022/2105, is less than 93,0 % of the total sterol peak areas. 4. The analytical methods for the determination of the characteristics of the products referred to above are those laid down in the Annexes to ImplementingCommission Regulation (EU) 2022/2105. 5. Food preparations made from products of Chapter [15](/chapters/15) presented in measured doses, such as capsules, tablets, pastilles and pills, intended for use as food supplements, are excluded from this Chapter. The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines the dosage, the way in which it is absorbed and the place where it is supposed to become active. Such food preparations are to be classified under heading [2106](/headings/2106) insofar as they are not specified or included elsewhere.

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How 151219 is treated in other markets

Same 6-digit international HS base, looked up in each authority's published schedule. Click any country to switch the page to that schedule's view.

AuthorityCode publishedMFN dutyVAT / GST
European Union (CN)viewing15121921%
International (HS 2022)151219
United States (HTS)151219001.7¢/kg + 3.4%0%
United Kingdom15121920%
Israel151219Free

inherited from 1512

18%

Rates compiled from USITC, EU Commission TARIC, HMRC, and Israeli Tax Authority public datasets. Verify with the official tariff before declaring.

Landed cost estimate · European Union (CN)

EUR basis
  • CIF customs valuedeclared€1,000.00
  • + DutyNo duty rate available€0.00
  • + Import VAT21% of (CIF + duty)€210.00
  • Total landed cost · European Union (CN)€1,210.00
  • ·Duty rate not yet ingested for this jurisdiction. Showing VAT only on the CIF basis.

Estimate excludes brokerage fees, freight, insurance, and last-mile delivery. For a binding total, get a quote from a licensed customs broker.

Sibling codes under 151219

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