HS 151521 Maize (corn) oil and its fractions
Quick Answer: Maize (corn) oil and its fractions imported under HS 151521 enter the UK at 6.00%, the US at 3.4% (MFN) with numerous preferential rates including Free, and the EU with varying rates. This HS code specifically covers crude, refined, or semi-refined maize (corn) oil, as well as fractions of maize oil, such as liquid or solid portions obtained through physical or chemical processes. Importers should be aware of potential preferential trade agreements that may reduce or eliminate duties in certain jurisdictions. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates based on origin and destination.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1515210000 | — | — | — |
| 1515211000 | — | — | — |
| 1515219000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1515210000 | — | — | — |
| 1515219000 | — | — | — |
| 1515211000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1515210000 | 3.4% | 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 1515.21?
Imports of Maize (corn) oil and its 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 151521 cover?
This subheading covers maize (corn) oil and its fractions, as defined by the World Customs Organization's Harmonized System Nomenclature. This includes crude maize oil, refined maize oil, and any fractions obtained from maize oil, such as stearin or olein, provided they retain the essential character of maize oil. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this classification applies to oils derived specifically from the germ of maize, excluding other parts of the corn plant.
What falls outside HS 151521?
The following products are excluded from HS 151521: oils derived from other grains, such as soybean oil (HS 1507) or sunflower seed oil (HS 1512); animal fats and oils (Chapter 15, other headings); and chemically modified maize oil that has undergone significant processing to alter its chemical structure, potentially falling under Chapter 29. Additionally, mixtures of maize oil with other oils where maize oil is not the predominant component by weight or value may be classified elsewhere based on the principal constituent.
What are common classification mistakes for HS 151521?
A common error is misclassifying blended oils where maize oil is present but not the sole or principal oil. According to General Rule of Interpretation (GRI) 3, mixtures are often classified by the component that gives them their essential character. Importers may also incorrectly classify crude maize oil intended for further refining under a finished product code, or vice versa. Ensuring the oil's origin is solely from maize is critical, as contamination or blending with other vegetable oils can lead to misclassification.
How should importers classify products under HS 151521?
The correct procedure for classifying maize oil and its fractions under HS 151521 involves a thorough review of the product's origin and processing. Importers and customs brokers must verify that the oil is derived exclusively from maize (corn) and examine any fractions or blends to ensure they meet the subheading's scope. Consulting the official tariff schedule of the importing country, such as the USITC HTS or EU TARIC, and reviewing the Explanatory Notes to the Harmonized System are essential steps.
How is the duty calculated for products under HS 151521?
A shipment of 10,000 kilograms of refined maize 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 10.0% ad valorem, applied to the declared customs value ($15,000 USD × 10.0% = $1,500.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, effective as of the latest revision.
Which trade agreements reduce duties for HS 151521?
Several free trade agreements may reduce the applicable duty rate for HS 151521. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating maize oil from Canada or Mexico can enter the US duty-free. Similarly, preferential rates may apply under the Generalized System of Preferences (GSP) for qualifying 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 jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the primary classification criteria for HS code 151521, covering maize (corn) oil and its fractions?
HS code 151521 specifically covers "Maize (corn) oil and its fractions". The key classification criterion is that the oil must be derived from maize (corn). This includes crude maize oil, refined maize oil, and any fractions obtained from maize oil, provided they meet the definition of fixed vegetable oils. It excludes maize germ itself or other parts of the maize plant not processed into oil.
What is the typical Most Favored Nation (MFN) duty rate for HS 151521, and how do preferential rates apply?
The Most Favored Nation (MFN) duty rate for HS code 151521 can vary by importing country. For example, under the US Harmonized Tariff Schedule, the MFN rate is often around 3.4% ad valorem. However, many countries offer preferential duty rates under Free Trade Agreements (FTAs) or other trade programs. For instance, the provided sample rates indicate that under certain agreements (e.g., A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG), the duty rate can be Free. Importers must verify the specific duty rate applicable to their country of origin and the destination country's tariff schedule.
How is the import duty for HS 151521 calculated, and can you provide a numerical example?
The import duty for HS code 151521 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 3.4% ad valorem and a shipment of maize oil has a customs value of $10,000 USD, the duty would be calculated as: Duty = Customs Value × Duty Rate. In this case, Duty = $10,000 × 0.034 = $340 USD. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties, so it's crucial to consult the specific tariff schedule.
What documentation is typically required when importing maize (corn) oil under HS code 151521?
When importing maize (corn) oil under HS code 151521, standard import documentation usually includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, additional documents may be required. These could include a certificate of origin (especially if claiming preferential duty rates), a phytosanitary certificate to ensure the product meets agricultural and health standards, and potentially a laboratory analysis certificate confirming the composition and purity of the oil. Importers and customs brokers should always verify the specific documentation requirements with the customs authorities of the destination country.
Which common trade agreements often provide preferential or free entry for maize (corn) oil (HS 151521)?
Maize (corn) oil (HS 151521) often benefits from preferential or free entry under various trade agreements. Based on the sample rates provided, agreements involving countries like Australia (AU), Chile (CL), South Korea (KR), Singapore (SG), and others listed (A+, BH, CO, D, E, IL, JO, MA, OM, P, PA, PE, S) frequently grant duty-free access. Importers should consult the specific terms of agreements such as the US-Korea Free Trade Agreement (KORUS FTA), the US-Chile Free Trade Agreement, or similar bilateral and regional trade pacts to determine eligibility and required proof of origin.