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Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16 (heading 1517): importing markets

HS heading 1517 covers margarine and edible mixtures or preparations of fats and oils that are not classified under heading 1516. In 2024, China declared…

Published on 11 November 2026Updated on 11 November 2026

HS heading 1517 covers margarine and edible mixtures or preparations of fats and oils that are not classified under heading 1516. In 2024, China declared the highest imports in the table, at about USD 1.35 billion, followed by Germany and France. For a company exporting from Spain, several of the main buyers are EU markets.

Source: UN ComtradeData for 2024Verified on 11 November 2026

Fact sheet

Code
1517
Chapter
15 · Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Subheadings
2

Main importing markets

USD · 2024
CountryImports (USD)
China1,351,035,435
Germany574,346,607
France541,225,873
Netherlands363,140,965
Poland359,483,908
United Kingdom332,799,117
United States327,897,756
Brazil227,044,456
Belgium187,411,698
Canada180,345,887
Ireland174,399,737
South Korea153,125,705
Spain150,100,810
Sweden132,202,961
Italy130,413,923

Imports declared by each country from the world. Countries report with a delay: the period is the latest with consolidated data.

Source: UN ComtradeData for 2024Verified on 11 November 2026

What to know before exporting under heading 1517

Heading 1517 belongs to Chapter 15 and has two subheadings. It groups margarine and edible mixtures or preparations of fats and oils, or of their fractions, other than the edible fats and oils of heading 1516. Classification therefore depends on how the product is made and what it contains, not on its commercial name.

Before quoting, confirm the exact subheading of your product. Duties, import checks and statistics are applied at subheading level or at a more detailed national level. Two products that look alike on the shelf can fall under different codes if their composition differs.

The market table shows imports declared by each country from the world in 2024, not purchases from Spain. It indicates where demand is large, but it does not show how much of it is open to a Spanish supplier. To see Spain's own position in a market, compare these figures with the export data for the same code in UN Comtrade or Eurostat.

Several of the largest importers in the table are EU member states: Germany, France, the Netherlands, Poland, Belgium, Ireland, Sweden, Italy and Spain itself. For a company exporting from Spain, shipments to these countries move within the EU single market, so the customs duty questions that apply to non-EU destinations do not arise in the same way. Invoicing, VAT treatment and product labelling rules still need to be checked for each destination.

For destinations outside the EU, such as China, the United Kingdom, the United States, Brazil, Canada or South Korea, the duty depends on the subheading and on the agreement in force between the EU and that country. It is consulted for your exact code in Access2Markets, which also lists import requirements and formalities by product and destination.

Food products such as margarine usually face destination rules on labelling, composition and sanitary conditions. These vary by country and are set by each importing authority, so ask your buyer or check the official source for that market before producing a labelled batch.

Frequently asked questions

What does HS heading 1517 cover?

Heading 1517 covers margarine and edible mixtures or preparations of animal, vegetable or microbial fats or oils, or of fractions of different fats or oils of Chapter 15. It excludes the edible fats and oils and their fractions that fall under heading 1516. The heading has two subheadings.

Which countries import the most under heading 1517?

In the 2024 UN Comtrade data shown on this page, China reported the highest imports, at about USD 1.35 billion. Germany (about USD 574 million) and France (about USD 541 million) follow. The figures are each country's imports from the world, not from Spain.

How do I find the duty for exporting margarine from Spain to a non-EU country?

The duty depends on the exact subheading and on the trade agreement in force between the EU and the destination. Enter your code and the destination country in Access2Markets, the European Commission's tool, to see the applicable duty, rules of origin and import formalities.

Do I pay customs duties when selling this product to Germany or France from Spain?

No customs duties apply to goods moving between EU member states, because they circulate within the single market. VAT treatment, invoicing and the intra-EU declarations that apply to the sale still need to be handled correctly. The AEAT publishes the rules for Spanish exporters.

Why might my product be classified outside heading 1517?

Classification depends on composition and processing. A fat or oil that is only hydrogenated or otherwise treated, without being a mixture or preparation, may fall under heading 1516 instead. If in doubt, check the Explanatory Notes to the Harmonized System or request a binding tariff information decision from customs.

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