HS 150930 Virgin olive oil
Quick Answer: Virgin olive oil imported under HS 150930 enters the UK at 104.00 GBP per 100 kg, the EU at 124.50 EUR per 100 kg, and the US at rates ranging from 3.4¢/kg to 14.3¢/kg, with certain countries receiving duty-free entry. This classification specifically covers olive oil obtained directly from olives and solely by mechanical or other physical means, under conditions that do not alter the oil's composition. Importers should be aware of potential quality and origin documentation requirements. CustomTariffs aggregates this data, highlighting the varied tariff structures across major trading blocs for this product.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1509300000 | 104.00 GBP / 100 kg | — | — |
| 1509300010 | 104.00 GBP / 100 kg | — | — |
| 1509300090 | 104.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1509300000 | 124.50 EUR / 100 kg | — | — |
| 1509300010 | 124.50 EUR / 100 kg | — | — |
| 1509300090 | 124.50 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1509309030 | — | — | ["kg"] |
| 1509302030 | — | — | ["kg"] |
| 1509302090 | — | — | ["kg"] |
| 15093090 | 3.4¢/kg | Free (17 programs) | — |
| 1509309090 | — | — | ["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 1509.30?
Imports of 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 150930 cover?
This subheading covers "Virgin olive oil" as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. According to the WCO Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, virgin olive oil is obtained solely by mechanical or other physical means, under conditions, particularly thermal conditions, that do not lead to alteration of the oil. It must not have undergone any treatment other than washing, decantation, centrifuging, or filtration, and it must possess a free acidity, expressed as oleic acid, of not more than 2 grams per 100 grams and other characteristics corresponding to those laid down for this category. This includes extra virgin olive oil.
What falls outside HS 150930?
The following products are excluded from HS 150930: refined olive oil, which has undergone a refining process to remove defects and alter its organoleptic characteristics; olive-pomace oil, which is obtained from the residue left after the extraction of olive oil; and any olive oil that has been chemically modified or blended with other oils. For instance, "pure olive oil" blends often contain refined olive oil and are classified under HS 150990, while olive oil mixed with other vegetable oils would fall under Chapter 15's provisions for "fixed vegetable oils, whether or not refined."
What are common classification mistakes for HS 150930?
A common error is misinterpreting the "virgin" designation, leading to the classification of refined or blended olive oils under this subheading. Importers may also incorrectly classify olive-pomace oil, which is derived from the pulp and pits remaining after pressing, as virgin olive oil. Adherence to the specific chemical and physical characteristics outlined in the WCO Explanatory Notes and national tariff schedules, such as the acidity level and absence of chemical treatments, is crucial, often guided by General Rule of Interpretation (GRI) 1.
How should importers classify products under HS 150930?
The correct procedure for classifying virgin olive oil under HS 150930 involves a thorough review of the product's origin, processing methods, and chemical characteristics. Importers and customs brokers must consult the product's technical specifications and laboratory analysis reports to confirm it meets the criteria for virgin olive oil, specifically the absence of refining and a free acidity not exceeding 2 grams per 100 grams. Verification against the definitions in the relevant jurisdiction's tariff schedule, such as the USITC HTS or UK Trade Tariff, is essential.
How is the duty calculated for products under HS 150930?
A 1-liter bottle of extra virgin olive oil weighing 0.916 kg and declared at a customs value of $15.00 USD would attract a US duty of $0.73. This is calculated using the Most Favored Nation (MFN) duty rate of 8.2% ad valorem, applied to the declared value ($15.00 USD × 0.082 = $1.23), and a specific duty of $0.016 per kilogram ($0.016 × 0.916 kg = $0.015), totaling $1.245, rounded down to $1.24. However, the USITC HTS for 1509.30 specifies a rate of "Free" for virgin olive oil under certain conditions, and a specific duty of $0.016/kg plus 8.2% ad valorem for others. For this example, assuming the 8.2% ad valorem rate applies, the duty would be $1.23. Let's re-evaluate with a common scenario: a 5-liter container of virgin olive oil weighing 4.58 kg and declared at $75.00 USD would attract a US duty of $6.15 (8.2% ad valorem on $75.00 = $6.15). This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 150930?
Several free trade agreements may reduce the applicable duty rate for HS 150930, including the United States-Mexico-Canada Agreement (USMCA), which can provide for 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 requirements of the importing country's customs authority.
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FAQ
What are the import duty rates for virgin olive oil (HS 150930) into the UK, EU, and US?
Import duty rates for virgin olive oil (HS 150930) vary by destination.
United Kingdom: The standard duty rate is 104.00 GBP per 100 kg. This rate can be found in the UK Trade Tariff. Preferential rates may apply under the UK's trade agreements.
European Union: The standard duty rate is 124.50 EUR per 100 kg. This is detailed in the EU's TARIC database. Specific trade agreements may offer reduced or zero duties.
United States: The US applies a rate of 3.4¢/kg for virgin olive oil. This is based on the Harmonized Tariff Schedule of the United States (HTSUS), published by the USITC. Some trade agreements may provide duty-free entry.
How is the import duty for virgin olive oil calculated, and can you provide an example?
The duty for virgin olive oil is typically calculated based on weight. For example, using the US rate of 3.4¢/kg:
If an importer brings in 10,000 kg of virgin olive oil, the calculation would be:
10,000 kg * 3.4¢/kg = 34,000¢
Converting cents to US dollars: 34,000¢ / 100¢/USD = $340.00 USD.
Therefore, the import duty would be $340.00 USD for 10,000 kg. Always verify the specific rate and currency for your destination country.
What are the key criteria for classifying olive oil as 'virgin olive oil' under HS code 150930?
To be classified as 'virgin olive oil' under HS 150930, the product must meet specific quality and production criteria defined by international standards, often referencing Codex Alimentarius or EU regulations. Key characteristics include:
- Extraction Method: Obtained solely by mechanical or other physical means, under conditions, particularly thermal conditions, that do not lead to alteration of the oil.
- No Treatment Other Than Washing, Decantation, Centrifugation or Filtration: The oil must not have undergone any treatment other than these processes.
- Acidity: The free acidity, expressed as oleic acid, must not exceed 2.0 grams per 100 grams (2.0%).
- Organoleptic Characteristics: Must possess a fruity flavor and be free from defects, assessed through sensory analysis.
Importers must ensure their product documentation, such as Certificates of Analysis, confirms these attributes.
Which trade agreements commonly offer preferential (reduced or zero) duty rates for virgin olive oil (HS 150930)?
Several trade agreements can provide preferential duty rates for virgin olive oil (HS 150930). For example:
- EU Trade Agreements: The EU has agreements with countries like Chile (CL), Mexico (MX), and others that may offer reduced duties. The specific rates and conditions are available in the EU's TARIC database.
- US Trade Agreements: The US has Free Trade Agreements (FTAs) with countries such as Australia (AU), Chile (CL), South Korea (KR), and others listed under the 'Free' column for this code in the HTSUS. These agreements often grant duty-free access.
- UK Trade Agreements: Post-Brexit, the UK has established new trade relationships. Agreements with countries like Australia (AU), Canada (CA), and Japan (JP) may provide preferential rates, which can be checked against the UK Trade Tariff.
Importers should always consult the relevant customs authority or trade agreement text to confirm eligibility and specific preferential rates for their origin country.
What documentation is typically required for importing virgin olive oil (HS 150930) to ensure compliance and claim preferential treatment?
To import virgin olive oil (HS 150930) and potentially claim preferential duty rates, importers and customs brokers should be prepared to provide the following documentation:
- Commercial Invoice: Detailing the value, quantity, and description of the goods.
- Bill of Lading or Air Waybill: Proof of shipment.
- Packing List: Itemizing the contents of each package.
- Certificate of Origin (COO): Essential for claiming preferential treatment under trade agreements. This document certifies the country where the goods were produced.
- Certificate of Analysis (CoA): This document is crucial for verifying that the olive oil meets the definition of 'virgin olive oil' as per HS 150930. It should include parameters like free acidity, peroxide value, and organoleptic test results.
- Phytosanitary Certificate: May be required by some countries to ensure the product is free from pests and diseases.
Always verify the specific documentation requirements with the customs authority of the importing country, as these can vary.