HS 151499 Other
Quick Answer: Vegetable fats and oils, not chemically modified, not otherwise specified under HS 151499, enter the UK at 8.00% ad valorem, while the EU has no specific MFN rate listed. In the US, this classification is generally duty-free for many trading partners, though specific rates like 9.92¢/kg or 1.3¢/kg may apply depending on the origin. This residual code captures fixed vegetable oils and fats that do not fit into more specific subheadings within Chapter 15. Importers should consult specific origin-based duty rates and consult CustomTariffs for detailed trade considerations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1514990000 | — | — | — |
| 1514991000 | — | — | — |
| 1514999000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1514991000 | — | — | — |
| 1514999000 | — | — | — |
| 1514990000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1514999010 | — | — | ["kg"] |
| 15149950 | 1.3¢/kg | Free (17 programs) | — |
| 1514995010 | — | — | ["kg"] |
| 1514995020 | — | — | ["kg"] |
| 15149990 | 6.4% | Free (17 programs) | — |
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 1514.99?
Imports of Other 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 151499 cover?
This subheading covers "Other" fixed vegetable oils and their fractions, whether or not refined, but not chemically modified, that are not specified or included in other subheadings under heading 1514. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category is a residual one for fixed vegetable oils and their fractions derived from specific oilseeds like rapeseed, colza, mustard, or turnip rape, which are not otherwise classified. For example, it would include certain specialized fractions of these oils not meeting the criteria for more specific headings.
What falls outside HS 151499?
The following products are excluded from HS 151499: fixed vegetable oils and their fractions that have been chemically modified, such as through esterification or transesterification, which would typically be classified under Chapter 29. Also excluded are oils and their fractions derived from other oilseeds not specifically mentioned in heading 1514, such as soybean oil (HS 1507) or sunflower seed oil (HS 1512). Crude oils not yet processed for use as food or industrial lubricants are also generally classified elsewhere.
What are common classification mistakes for HS 151499?
A common error is misclassifying chemically modified oils or oils derived from different oilseeds under this subheading. For instance, biodiesel, which is a chemically modified vegetable oil, is typically classified under HS 3826. Furthermore, confusion can arise with refined oils that meet specific purity or compositional standards for food use, which may have more precise classifications within heading 1514 or other headings depending on the source and processing. Adherence to General Interpretative Rule 1 (GIR 1) is crucial.
How should importers classify products under HS 151499?
The correct procedure for classifying products under HS 151499 involves a thorough examination of the product's origin, processing, and chemical composition. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, to ensure the product is not specifically listed under a more precise subheading within heading 1514 or elsewhere in Chapter 15. Verification of the oil's source (e.g., rapeseed, colza) and confirmation that it has not undergone chemical modification are paramount.
How is the duty calculated for products under HS 151499?
A shipment of 1,000 kilograms of refined rapeseed oil, declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value: 10% × $1,500 USD = $150.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 151499.90.00.
Which trade agreements reduce duties for HS 151499?
Several free trade agreements may reduce the applicable duty rate for HS 151499, including the United States-Mexico-Canada Agreement (USMCA), which can provide for "Free" entry for originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer reduced or "Free" duty rates for originating goods from certain developing countries. To claim preference under USMCA, a self-certified origin statement is typically required. For GSP, a GSP Form A is generally needed, depending on the importing country's specific requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 151499?
For HS code 151499, the Most Favored Nation (MFN) duty rate is 8.00% ad valorem. However, preferential rates are available for goods originating from certain countries. For example, goods from Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG) may be eligible for duty-free entry under specific trade agreements. Always verify the specific origin and applicable trade agreement to determine the correct preferential rate. The USITC Harmonized Tariff Schedule is the primary source for these rates.
How is the duty calculated for HS code 151499 if it's not a simple ad valorem rate?
While the MFN rate is ad valorem, some preferential rates can be based on weight. For instance, a rate of 9.92 cents per kilogram (¢/kg) or 1.3 cents per kilogram (¢/kg) might apply under certain trade agreements. To calculate the duty: multiply the net weight of the goods in kilograms by the applicable per-kilogram duty rate. For example, if importing 10,000 kg of product subject to a 9.92 ¢/kg duty, the calculation would be: 10,000 kg * $0.0992/kg = $992.00. It is crucial to confirm the exact duty basis (ad valorem or per kilogram) and rate with the relevant customs authority, such as the USITC.
What are the classification criteria for HS code 151499?
HS code 151499 covers 'Other' fixed vegetable oils and fats, whether or not refined, but not chemically modified, that are not specified or included elsewhere in heading 1514. This typically includes fixed vegetable oils and fats derived from specific oil nuts or seeds, such as palm kernel oil, babassu oil, and their fractions, when they do not meet the criteria for more specific subheadings within 1514. The key is that the oil must be 'fixed' (non-volatile) and 'vegetable' in origin, and not chemically modified. Consult the Explanatory Notes of the Harmonized System (WCO) for detailed guidance.
What documentation is typically required for importing goods under HS code 151499?
Standard import documentation for HS code 151499 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements (e.g., with Australia, Canada, Chile, South Korea, Singapore), a Certificate of Origin or a declaration of origin meeting the specific requirements of the relevant trade agreement is mandatory. Importers should also be prepared to provide product specifications or laboratory analysis if requested by customs to verify the nature of the fixed vegetable oil.
Which major trade agreements commonly provide preferential duty rates for HS code 151499?
Several trade agreements offer preferential duty rates for goods classified under HS code 151499. Prominent examples include agreements with countries like Australia (AU), Canada (CA), Chile (CL), Israel (IL), Jordan (JO), South Korea (KR), and Singapore (SG). These agreements often allow for duty-free or reduced-duty entry, provided the goods meet the rules of origin stipulated in the respective trade pacts. Importers must ensure they have the correct documentation, such as a Certificate of Origin, to substantiate their claim for preferential treatment under these agreements. Referencing the specific trade agreement details on the USITC website is essential.