HS 151620 Vegetable fats and oils and their fractions
Quick Answer: Vegetable fats and oils and their fractions imported under HS 151620 enter the US at rates ranging from Free to 12.5% MFN, the EU at 3.40% ad valorem, and the UK with rates up to 12.00%. This HS code covers refined or unrefined vegetable fats and oils, and their fractions, whether or not hydrogenated, inter-esterified, re-esterified, or elaidinized, but not chemically modified. This includes products like hydrogenated soybean oil or palm oil fractions used in food manufacturing and other industrial applications. Importers should consult specific country tariff schedules for precise rates applicable to their product and origin, as rates can vary significantly. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1516209829 | 10.90 % | — | — |
| 1516200000 | — | — | — |
| 1516201000 | 2.00 % | — | — |
| 1516209100 | 12.00 % | — | — |
| 1516209500 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1516201000 | 3.40 % | — | — |
| 1516200000 | — | — | — |
| 1516209800 | — | — | — |
| 1516209821 | — | — | — |
| 1516209829 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1516201000 | 7.7% | Free (17 programs) | ["kg"] |
| 151620 | — | — | — |
| 1516209100 | 8.8¢/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 1516.20?
Imports of Vegetable fats and oils and their 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 151620 cover?
This subheading covers vegetable fats and oils and their fractions, whether or not refined, but not chemically modified. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and the USITC Harmonized Tariff Schedule (HTS), this includes products like palm oil, soybean oil, and rapeseed oil, as well as their specific fractions such as palm stearin or palm kernel olein, provided they remain in their natural state or are merely physically separated without chemical alteration. The EU TARIC system also aligns with this definition, encompassing a wide array of processed but not chemically modified vegetable oils and fats.
What falls outside HS 151620?
The following products are excluded from HS 151620: vegetable fats and oils that have been chemically modified, such as through hydrogenation or interesterification, which are classified under other headings. Also excluded are products where the vegetable fat or oil is a minor component of a mixture, such as in certain food preparations or cosmetics, which would be classified according to their primary constituent or function. For instance, margarine, a mixture of fats and oils, is typically classified under heading 2106, not 1516.
What are common classification mistakes for HS 151620?
A common error is misclassifying chemically modified vegetable fats and oils under this subheading. For example, hydrogenated soybean oil, which has undergone a chemical change to become solid at room temperature, should be classified elsewhere, typically under heading 1517 if it is part of a margarine or shortening. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial to avoid such errors.
How should importers classify products under HS 151620?
The correct procedure for classifying products under HS 151620 involves a thorough examination of the product's composition and processing. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC database, and review the Explanatory Notes of the WCO. Key considerations include whether the fat or oil is of vegetable origin, if it has been refined or fractionated, and crucially, if any chemical modification has occurred, which would necessitate classification under a different heading.
How is the duty calculated for products under HS 151620?
A shipment of 10,000 kilograms of refined soybean oil declared at a customs value of $15,000 USD would attract a US duty of $450.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value ($15,000 USD × 0.03 = $450.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 1516.20.90, which covers other vegetable oils and their fractions.
Which trade agreements reduce duties for HS 151620?
Several free trade agreements may reduce the applicable duty rate for HS 151620, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free entry for qualifying goods originating from Canada or Mexico. The EU's Generalized Scheme of Preferences (GSP) may also offer preferential rates, often Free, for originating 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 agreement and importing jurisdiction's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 151620 (Vegetable fats and oils and their fractions)?
Import duty rates for HS code 151620 vary significantly by country and trade agreement. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often 3.4% ad valorem. However, preferential rates under trade agreements can be lower or even free. For instance, rates can range from Free (under agreements with Australia (AU), Canada (CA), Mexico (MX), South Korea (KR), Singapore (SG), and others) to as high as 12.5% ad valorem, depending on the origin country and specific trade pact. Always consult the relevant country's tariff database (e.g., USITC for the US, EU TARIC for the EU, UK Trade Tariff for the UK) for the most accurate and up-to-date rates applicable to your specific import.
How is the import duty for HS 151620 calculated? Can you provide an example?
Import duty for HS code 151620 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if a shipment of refined soybean oil (classified under 151620) has a customs value of $10,000 USD and the applicable MFN duty rate is 3.4%, the import duty would be $10,000 * 0.034 = $340 USD. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties depending on the product and its processing. Always verify the calculation basis with the importing country's customs authority.
What are the key classification criteria for HS code 151620?
HS code 151620 covers "Vegetable fats and oils and their fractions, whether or not refined, but not chemically modified." This means the product must be derived from plants and be in a state of fat or oil, or a fraction thereof. 'Fractions' refers to specific components obtained by physical processes like fractionation (e.g., separating liquid and solid portions of an oil). The key distinction is that these fats and oils must not have undergone chemical modification, such as hydrogenation or esterification, which would place them in different HS codes (e.g., 1516.10 for animal fats and oils, or Chapter 15 headings for chemically modified oils).
What documentation is typically required for importing goods under HS code 151620?
Standard import documentation for HS code 151620 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the specific type of vegetable fat or oil, additional documents may be required. These can include a certificate of origin to claim preferential duty rates, a phytosanitary certificate to ensure compliance with plant health regulations, and potentially a laboratory analysis certificate to confirm the product's composition and compliance with food safety standards. Importers and customs brokers should verify specific requirements with the importing country's customs agency and relevant ministries (e.g., agriculture, health).
Which common trade agreements offer preferential duty rates for HS code 151620?
Several trade agreements provide preferential duty rates, often including duty-free entry, for goods classified under HS code 151620. Examples include the United States-Mexico-Canada Agreement (USMCA), which generally provides preferential treatment for goods originating in these North American countries. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers reduced or eliminated duties for member countries. The European Union's network of Free Trade Agreements (FTAs) with countries like Canada, Japan, and South Korea often includes favorable rates for these products. The World Trade Organization (WTO) also lists some tariff concessions. Importers should consult the specific trade agreement texts and the importing country's tariff database to confirm eligibility and applicable rates based on the origin of the goods.