HS 150920 Extra virgin olive oil
Quick Answer: Extra virgin olive oil imported under HS 150920 enters the UK at 104.00 GBP per 100 kg, the EU at 124.50 EUR per 100 kg, and the US at 17.6¢ per kg on contents and container under the MFN rate. This HS code specifically covers olive oil obtained directly from olives and solely by mechanical or other physical means, under conditions, particularly thermal conditions, that do not lead to alteration of the oil. It is important to note that the US offers preferential duty rates for certain trading partners, as indicated by its "Free" tariff lines. Importers and customs brokers should consult the specific tariff schedules for the destination country to confirm applicable rates and any potential preferential treatment. CustomTariffs aggregates this information for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1509200000 | 104.00 GBP / 100 kg | — | — |
| 1509200010 | 104.00 GBP / 100 kg | — | — |
| 1509200090 | 104.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1509200000 | 124.50 EUR / 100 kg | — | — |
| 1509200010 | 124.50 EUR / 100 kg | — | — |
| 1509200090 | 124.50 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1509209030 | — | — | ["kg"] |
| 150920 | — | — | — |
| 15092020 | 5¢/kg on contents and container | Free (17 programs) | — |
| 1509202030 | — | — | ["kg"] |
| 1509202090 | — | — | ["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 1509.20?
Imports of Extra virgin olive oil 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 Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 150920 cover?
This subheading covers "Extra virgin olive oil" as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. According to the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this classification is reserved for olive oil obtained directly from olives and solely by mechanical or other physical means, under conditions that do not lead to the alteration of the oil. It must have a free acidity, expressed as oleic acid, of not more than 0.8 grams per 100 grams and possess other characteristics, such as a peroxide value not exceeding 20 milliequivalents of active oxygen per kilogram, a color value not exceeding 9.0 (W/W) in the Lovibond scale (5 mm cell), and a sensory assessment score of at least 6.5 out of 10 for fruitiness and 5.5 for defects.
What falls outside HS 150920?
The following products are excluded from HS 150920: olive oils that do not meet the strict chemical and sensory parameters of "extra virgin," such as "virgin olive oil" (HS 150910), "other olive oil" (HS 150990), or refined olive oil. Also excluded are olive-pomace oils, which are extracted from the residue left after pressing olives, and any blended oils where olive oil is mixed with other vegetable oils. For example, a blend of olive oil and sunflower oil would be classified under HS 151800 if it is a fixed vegetable oil, fluid or solid, and their fractions, whether or not refined, but not chemically modified, or under HS 151810 if it is a fixed vegetable oil, fluid or solid, and their fractions, whether or not refined, but not chemically modified, and mixtures thereof, other than those containing essential oils with a retail value of more than 10% by weight.
What are common classification mistakes for HS 150920?
A common error is misclassifying olive oils that do not strictly adhere to the "extra virgin" definition. This can occur when importers rely solely on the product label without verifying the oil's chemical analysis against the established standards. For instance, an oil labeled "virgin olive oil" but possessing acidity below 0.8% might be incorrectly entered as "extra virgin." According to General Rule of Interpretation (GRI) 1, classification shall be determined according to the terms of the headings and any relative section or chapter notes. If the oil fails the specific chemical or sensory tests, it must be classified under a different subheading, such as HS 150910 for virgin olive oil.
How should importers classify products under HS 150920?
The correct procedure for classifying products under HS 150920 involves a multi-step verification process. Importers and customs brokers must obtain a Certificate of Analysis (CoA) from the producer or a reputable laboratory that details the oil's free acidity (maximum 0.8%), peroxide value, and sensory evaluation results. This CoA should be cross-referenced with the official definitions provided by the International Olive Council (IOC) and the importing country's tariff schedule, such as the USITC HTS or the EU TARIC. If the product meets all the stringent criteria for "extra virgin," it can be classified under HS 150920.
How is the duty calculated for products under HS 150920?
A 1-liter bottle of Italian "Monini Extra Virgin Olive Oil" declared at a customs value of $10.00 USD would attract a US Most Favored Nation (MFN) duty of $0.00. This is because the USITC Harmonized Tariff Schedule (HTS) lists a 0% MFN duty rate for HS 150920. The calculation is therefore 0% × $10.00 = $0.00. It is crucial to note that while the MFN rate is 0%, other preferential rates may apply depending on the origin of the goods and applicable trade agreements.
Which trade agreements reduce duties for HS 150920?
Several free trade agreements may reduce the applicable duty rate for HS 150920, including the United States-Mexico-Canada Agreement (USMCA), which provides for a duty of Free for qualifying goods originating from Canada and Mexico. Additionally, the EU's Generalized Scheme of Preferences (GSP) may offer reduced or Free duties for eligible developing countries. For instance, olive oil originating from Greece under the USMCA would be Free. To claim these preferential rates, importers typically require a self-certified origin statement for USMCA, or a EUR.1 movement certificate for certain other agreements, depending on the specific trade pact and origin country.
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FAQ
What are the import duty rates for Extra Virgin Olive Oil (HS 150920) into the UK, EU, and US?
Import duty rates for Extra Virgin Olive Oil (HS 150920) vary by destination. For the UK, the standard duty is 104.00 GBP per 100 kg. For the EU, the standard duty is 124.50 EUR per 100 kg. In the US, the duty rate is 17.6 cents/kg on contents and container, though preferential rates may apply under certain trade agreements. Always consult the latest official tariff schedules for the most current rates, as these can change. For example, the UK Trade Tariff, EU TARIC database, and USITC Harmonized Tariff Schedule are authoritative sources.
What specific criteria define 'Extra Virgin Olive Oil' for HS classification purposes?
For classification under HS 150920, 'Extra Virgin Olive Oil' must meet strict quality parameters defined by international standards, such as those set by the International Olive Council (IOC). Key chemical characteristics include a free acidity, expressed as oleic acid, of not more than 0.8 grams per 100 grams, and specific sensory attributes assessed through a panel test, indicating no sensory defects. Oils not meeting these stringent criteria, even if derived from olives, would be classified under different subheadings, such as 'Virgin olive oil' (HS 150910) or 'Other olive oil' (HS 150990).
Are there preferential duty rates for Extra Virgin Olive Oil (HS 150920) under trade agreements?
Yes, preferential duty rates often apply to Extra Virgin Olive Oil (HS 150920) under various trade agreements. For instance, the US tariff schedule shows 'Free' duty for imports from countries like Australia (AU), Chile (CL), and South Korea (KR) under specific trade agreements. Importers must ensure they have a valid Certificate of Origin and meet all other requirements stipulated by the relevant trade agreement to claim these preferential rates. Consulting the specific trade agreement texts and the destination country's tariff schedule is crucial for determining eligibility and required documentation.
How is the import duty for Extra Virgin Olive Oil (HS 150920) calculated in the US?
In the US, the duty for Extra Virgin Olive Oil (HS 150920) is typically calculated based on weight. The rate is 17.6 cents/kg on both the contents and the container. For example, if an importer brings in 10,000 kg of Extra Virgin Olive Oil, the total duty would be calculated as: 10,000 kg * $0.176/kg = $1,760.00. It is important to note that this is a specific rate duty. If preferential rates apply under a trade agreement, the duty could be Free or a different specific rate. Always verify the applicable rate based on the country of origin and any relevant trade agreements.
What documentation is typically required for importing Extra Virgin Olive Oil (HS 150920)?
Importing Extra Virgin Olive Oil (HS 150920) generally requires several key documents to ensure compliance with customs regulations and food safety standards. These typically include a commercial invoice, a packing list, a bill of lading or air waybill, and a Certificate of Origin if preferential duty rates are being claimed. Additionally, depending on the destination country's regulations, a Certificate of Analysis (CoA) confirming that the olive oil meets the 'Extra Virgin' quality standards (e.g., acidity, peroxide value, sensory analysis) may be required. Food safety declarations or compliance with specific labeling requirements are also common. Importers should consult the customs authority of the importing country for a definitive list of required documentation.