HS 150420 Fats and oils and their fractions, of fish, other than liver oils
Quick Answer: Fats and oils and their fractions, of fish, other than liver oils, imported under HS 150420 enter the UK at 10.00%, the EU at 10.90% (or 0.00% for certain types), and the US at 1¢/kg (or free for certain types). This classification specifically covers non-liver derived animal fats and oils obtained from fish. Importers should be aware that while the US offers duty-free options, specific product characteristics and origin may influence the final duty. The EU's tariff structure also includes a 0.00% rate for certain subheadings within this code. CustomTariffs aggregates this data, highlighting the need for precise classification to ensure accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1504200000 | — | — | — |
| 1504201000 | 10.00 % | — | — |
| 1504201010 | 10.00 % | — | — |
| 1504201090 | 10.00 % | — | — |
| 1504209000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1504201000 | 10.90 % | — | — |
| 1504201090 | 10.90 % | — | — |
| 1504209000 | 0.00 % | — | — |
| 1504200000 | — | — | — |
| 1504201010 | 10.90 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1504202000 | Free | — | ["kg"] |
| 1504206020 | — | — | ["kg"] |
| 1504206040 | — | — | ["kg"] |
| 150420 | — | — | — |
| 1504204000 | 1¢/kg | 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 1504.20?
Imports of Fats and oils and their fractions, of fish, other than liver oils 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, GSP, and 14 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 to Classify This HS Code?
What products does HS 150420 cover?
This subheading covers the refined and unrefined fats, oils, and their fractions derived from fish, excluding those specifically obtained from fish livers. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses products like fish oil (excluding cod liver oil), seal oil, and whale oil, provided they are not fractions of liver oils. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that these are animal fats and oils from marine animals, processed for various industrial or nutritional applications, but distinctly separate from liver-derived oils which are classified under 150410.
What falls outside HS 150420?
The following products are excluded from HS 150420: fish liver oils, which are classified under HS 150410, and any fats or oils derived from marine mammals that are not fish, such as blubber oil from seals or whales that has not been processed into a distinct oil or fraction. Additionally, products that have undergone significant chemical modification beyond simple refining, such as hydrogenation or esterification, may fall under different headings. For instance, fully hydrogenated fish oil would likely be classified elsewhere, depending on its specific chemical structure and intended use, often under Chapter 29 or other relevant headings for processed chemical products.
What are common classification mistakes for HS 150420?
A common error is the misclassification of fish liver oils under this subheading. General Rule of Interpretation (GRI) 1 dictates that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since HS 150420 explicitly excludes liver oils, and HS 150410 specifically covers them, a careful review of the source of the fat or oil is paramount. Another mistake can occur when the product is a mixture; if the mixture contains significant proportions of non-fish derived oils or other substances, it might be classified as a preparation under Chapter 21 or Chapter 30, depending on its primary characteristic and intended use.
How should importers classify products under HS 150420?
The correct procedure for classifying products under HS 150420 involves a thorough examination of the product's origin and composition. Importers and customs brokers must ascertain whether the fat or oil is derived from fish and, critically, whether it originates from the liver. Reviewing the supplier's technical data sheets, Certificates of Analysis, and product descriptions is essential. Consulting the WCO HS Explanatory Notes and the specific national tariff schedules, such as the USITC HTS or the EU TARIC, for detailed descriptions and case law will ensure accurate classification, preventing potential delays and penalties.
How is the duty calculated for products under HS 150420?
A shipment of 10,000 kilograms of refined fish oil, not from liver, declared at a customs value of $25,000 USD, would attract a US duty of $1,250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the customs value ($25,000 USD × 0.05 = $1,250.00). This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 150420.0000. Note that specific quantities might also be subject to specific duties in some jurisdictions.
Which trade agreements reduce duties for HS 150420?
Several free trade agreements may reduce the applicable duty rate for HS 150420, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating fish oil from Canada or Mexico can enter the United States duty-free. For European Union countries, the EU-UK Trade and Cooperation Agreement can provide preferential rates, often leading to duty-free entry for originating goods. Documentation required to claim these preferences typically includes a self-certified origin statement for USMCA, and for EU/UK preferences, a EUR.1 movement certificate or an origin declaration on the invoice may be necessary, depending on the value and specific provisions.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 150420 (Fats and oils of fish, other than liver oils) into the United States?
For imports into the United States, the Most Favored Nation (MFN) duty rate for HS code 150420 is 10.90% ad valorem. However, preferential duty rates may apply under various Free Trade Agreements (FTAs) or special programs. For instance, goods originating from Canada or Mexico under the United States-Mexico-Canada Agreement (USMCA) may be eligible for duty-free entry, provided all USMCA requirements are met. Always consult the Harmonized Tariff Schedule of the United States (HTSUS) for the most current and specific rates applicable to your country of origin.
How is the import duty for HS code 150420 calculated, and can you provide an example?
The duty for HS code 150420 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For example, if you import 1,000 kilograms of fish oil (not from liver) valued at $5,000 USD, and the applicable duty rate is 10.90%, the duty calculation would be: $5,000 (value) × 10.90% (duty rate) = $545.00 USD. Some specific products or origins might have alternative units of measure for duty calculation (e.g., per kilogram), so it's crucial to verify the specific tariff provision.
What documentation is typically required when importing goods classified under HS code 150420?
When importing fats and oils of fish (other than liver oils) under HS code 150420, standard import documentation is required. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin, especially if claiming preferential duty rates under a trade agreement. Depending on the specific fish source and processing, additional documentation related to food safety, veterinary certificates, or origin verification might be requested by customs authorities (e.g., U.S. Food and Drug Administration - FDA).
Are there specific classification criteria that distinguish HS code 150420 from other related HS codes?
Yes, the primary criterion for HS code 150420 is that the fats and oils must be derived from fish, and specifically exclude liver oils. Chapter 15 of the Harmonized System covers animal or vegetable fats and oils. Heading 1504 specifically covers 'Fats and oils and their fractions, of fish or marine mammals, whether or not refined'. Subheading 150420 is designated for those derived only from fish, excluding liver oils (which fall under 150410). The source of the fish (e.g., anchovy, sardine, salmon) and whether the product is refined or unrefined are generally not determinative for this specific subheading, as long as it meets the 'fish, not liver oil' criteria.
Which major trade agreements might offer preferential duty rates for HS code 150420 imports into the EU?
The European Union (EU) has numerous Free Trade Agreements (FTAs) that could offer preferential duty rates for HS code 150420. For example, agreements with countries like Canada (CETA), Japan (JEFTA), or South Korea (EUSKFTA) may provide reduced or zero duty rates, provided the goods meet the rules of origin stipulated in each respective agreement. Importers must ensure they have the necessary proof of origin, such as an EUR.1 movement certificate or an origin declaration on the invoice, as specified by the agreement. The EU's TARIC database is the definitive source for checking specific preferential rates based on the country of origin.