HS 150410 Fish-liver oils and their fractions
Quick Answer: Fish-liver oils and their fractions imported under HS 150410 enter the UK at rates up to 2.00%, the EU at rates up to 3.80%, and the US at rates up to 2.5%. This classification covers oils derived from the livers of fish, including cod-liver oil and halibut-liver oil, and any fractions obtained from these oils through physical or chemical processes. These products are often used in pharmaceuticals, dietary supplements, and animal feed. Importers should consult specific national tariff schedules for precise duty rates, as preferential trade agreements may apply. CustomTariffs aggregates this data, highlighting the need for careful classification and duty assessment to ensure compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1504100000 | — | — | — |
| 1504101000 | 2.00 % | — | — |
| 1504109100 | 0.00 % | — | — |
| 1504109900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1504100000 | — | — | — |
| 1504101000 | 3.80 % | — | — |
| 1504109100 | 0.00 % | — | — |
| 1504109900 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 150410 | — | — | — |
| 1504102000 | Free | — | ["kg"] |
| 1504104000 | 2.5% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 1504.10?
Imports of Fish-liver oils and their fractions may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 150410 cover?
This subheading covers fish-liver oils and their fractions, as defined by the World Customs Organization's Harmonized System (WCO HS) Nomenclature. This includes oils derived directly from the livers of fish, such as cod liver oil, shark liver oil, and halibut liver oil, as well as any refined or separated portions (fractions) of these oils that retain their characteristic properties. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key is the origin from fish livers and the nature of the product as an oil or its fractions.
What falls outside HS 150410?
The following products are excluded from HS 150410: fish oils not derived from livers (e.g., sardine oil, anchovy oil, which fall under HS 150420), and other animal fats and oils not from fish livers. For instance, whale oil (HS 150430) or vegetable oils (Chapter 15, various headings) are distinctly classified elsewhere. Additionally, products where fish-liver oil is merely an ingredient in a compound preparation, such as pharmaceuticals or cosmetics, would be classified according to the primary constituent or function of the final product, not under this specific subheading.
What are common classification mistakes for HS 150410?
A common error is misclassifying blended fish oils or fish-liver oils that have undergone significant processing beyond simple fractionation. According to General Rule of Interpretation (GRI) 3(b), if goods are mixtures or composite goods, they are often classified by the material or component that gives them their essential character. Importers may mistakenly classify a complex pharmaceutical preparation containing fish-liver oil under HS 150410, when it should be classified under Chapter 30 (Pharmaceutical Products) based on its intended use and formulation.
How should importers classify products under HS 150410?
The correct procedure for classifying products under HS 150410 involves a thorough examination of the product's origin and composition. Importers and customs brokers must first confirm that the oil is derived specifically from fish livers. Next, they should determine if the product is the crude oil or a fraction thereof. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the explanatory notes for Heading 1504 is crucial for accurate classification. If in doubt, a binding ruling from customs authorities should be sought.
How is the duty calculated for products under HS 150410?
A shipment of 1,000 kilograms of refined cod liver oil, declared at a customs value of $15,000 USD, would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($15,000 USD × 10% = $1,500.00). This rate is published in the USITC Harmonized Tariff Schedule (HTS) for subheading 150410.00.00. Note that specific fractions might have different rates.
Which trade agreements reduce duties for HS 150410?
Several free trade agreements may reduce the applicable duty rate for HS 150410, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible products from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing jurisdiction's requirements.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the import duty rates for HS code 150410 (Fish-liver oils and their fractions)?
Import duty rates for HS code 150410 vary by country. For example, the United States applies a Most Favored Nation (MFN) duty rate of 2.00% ad valorem. The European Union, under the TARIC system, often has a 0.00% duty rate for this classification, though specific fractions or preparations might have different rates. The United Kingdom's Trade Tariff also typically shows a 0.00% duty rate. It is crucial to consult the specific tariff schedule of the importing country at the time of import, as rates can change and preferential agreements may offer further reductions or duty-free entry.
How are fish-liver oils and their fractions classified under HS code 150410?
HS code 150410 specifically covers 'Fish-liver oils and their fractions'. This includes oils derived directly from the livers of fish, such as cod liver oil, shark liver oil, and halibut liver oil. Fractions refer to specific components of these oils that have been separated through physical or chemical processes, but still retain their primary character as fish-liver oil derivatives. The key criterion for classification is the origin of the oil (from fish livers) and its nature as an oil or a fraction thereof. Products that are significantly processed beyond simple extraction and fractionation, or are mixed with other substances to create distinct preparations, may fall under different HS codes.
What documentation is typically required for importing fish-liver oils under HS 150410?
When importing fish-liver oils and their fractions (HS 150410), standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations and the intended use of the product, specific certifications may be necessary. These can include a certificate of origin, health certificates or sanitary permits to ensure the product meets food safety or pharmaceutical standards, and potentially a certificate of analysis detailing the oil's composition and purity. Importers should verify specific requirements with the customs authorities of the destination country.
Do trade agreements, such as USMCA or EU Free Trade Agreements, affect the duty rates for HS 150410?
Yes, trade agreements can significantly impact duty rates for HS code 150410. For instance, under the United States-Mexico-Canada Agreement (USMCA), goods originating from Canada or Mexico may benefit from preferential duty rates, often 0.00%, provided they meet the agreement's rules of origin. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with various countries, which can reduce or eliminate duties on originating goods classified under 150410. To claim preferential treatment, importers must possess a valid certificate of origin or declaration as stipulated by the specific trade agreement.
How is the import duty for HS 150410 calculated? Provide an example.
The import duty for HS 150410 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if a shipment of fish-liver oil is valued at $10,000 USD and the applicable MFN duty rate in the importing country is 2.00%, the duty calculation would be: $10,000 (Value) × 2.00% (Duty Rate) = $200.00 (Import Duty). In some cases, duties might also be based on weight or volume (specific duty), or a combination of both (compound duty), though ad valorem is most common for this HS code. Always confirm the specific duty calculation method and rate with the destination country's customs tariff.