Fixed vegetable or microbial fats and oils n.e.c. in chapter 15 (including jojoba oil) and their fractions, whether or not refined, but not chemically modified (heading 1515): importing markets

Fact sheet

Code

1515

Chapter

15 · Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Subheadings

9

What to know before exporting under heading 1515

Heading 1515 is a residual heading. It groups fixed vegetable or microbial fats and oils that have no heading of their own in chapter 15, together with their fractions. The oil can be crude or refined, but it cannot be chemically modified. A product that has been hydrogenated, interesterified or otherwise modified is classified elsewhere in the chapter.

The heading has nine subheadings, so the code that goes on the invoice has more digits than 1515. The right subheading depends on the botanical or microbial origin of the oil and on whether it is crude or refined. Classify each product at the full tariff-line level before quoting. A mistake here changes the duty and can hold up customs clearance.

The market table shows demand is spread across several regions. The United States and China are far ahead, followed by a European group: France, the Netherlands, Italy, Spain and Germany. For a company exporting from Spain, shipments to France, the Netherlands, Italy or Germany are intra-EU trade. They do not pay import duty, and the formalities are those of intra-Community supply.

Exports to the United States, China, Canada, Malaysia, Japan, South Korea, Saudi Arabia, the United Kingdom or Norway are different. They leave the EU customs territory and require an export declaration. Each destination applies its own import duty and its own rules for food, cosmetic or industrial use. The duty depends on the subheading and on any agreement between the EU and the destination. It is looked up for each product and market in Access2Markets.

The intended use of the oil matters as much as the code. The same heading can cover oil sold as a food ingredient, a cosmetic raw material or an industrial input. Each use has its own labelling, sanitary and documentary requirements in the importing country. Before choosing a market, confirm with the buyer how the oil will be used and which regulation applies to that use.

The import figures are declared by each importing country and reflect the world as a whole, not only supply from Spain. They show where demand is large. They do not show how open each market is to a Spanish supplier. To size that, compare the figures with the volumes actually bought from Spain in the same market.

Frequently asked questions