EU Combined Nomenclature · CN code · HS 1502.90
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export control - Waste | All third countries | Regulation 1157/24 | 21 May 2026 |
TARIC data as of 25 October 2026
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria 20% 
Belgium 6% reduced rate 
Bulgaria 20% 
Croatia 25% 
Cyprus 5% reduced rate 
Czechia 12% reduced rate 
Denmark 25% 
Estonia 24% 
Finland 13.5% reduced rate 
France 5.5% reduced rate 
Germany 7% reduced rate 
Greece 24% 
Hungary 27% 
Ireland 23% 
Italy 22% 
Latvia 21% 
Lithuania 21% 
Luxembourg 17% 
Malta 0% reduced rate 
Netherlands 9% reduced rate 
Poland 5% reduced rate 
Portugal 23% 
Romania 11% reduced rate 
Slovakia 19% reduced rate 
Slovenia 22% 
Spain 10% reduced rate 
Sweden 25% TEDB · 25 October 2026
Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj)).
| Country | Value | Share | Change |
|---|---|---|---|
 United Kingdom | €8.5m | 89.4% | +24.4% |
 Serbia | €746k | 7.9% | -23.8% |
 Ukraine | €157k | 1.7% | -50.4% |
 Iceland | €36k | 0.4% | — |
 Switzerland | €36k | 0.4% | +43% |
 Australia | €23k | 0.2% | -38.6% |
 Canada | €4k | 0% | — |
 United States | €297 | 0% | -13.9% |
1502.90 Fats of bovine animals, sheep or goats, other than those: other
UK 2% Third-country duty 3 tariff lines 
Türkiye Free – 4% Third-country duty 3 tariff lines · average 2.7% USA specific or compound duty General (MFN) 1 tariff line Canada Free Third-country duty 1 tariff line 
Mexico 10% Third-country duty 1 tariff line 
Brazil 5.4% Third-country duty 1 tariff line 
Argentina 5.4% Third-country duty 4 tariff lines 
Peru Free – 6% Third-country duty 4 tariff lines · average 3% 
New Zealand Free Third-country duty 4 tariff lines 
Japan Free Third-country duty 2 tariff lines 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 2 tariff lines Switzerland Free Third-country duty 5 tariff lines · 2× specific or compound duty 
Norway Free Third-country duty 2 tariff lines · 1× specific or compound duty 
North Macedonia Free Third-country duty 2 tariff lines 
Nigeria 10% Third-country duty 1 tariff line The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
See the HS Explanatory Note to heading 1502.
This heading includes rendered fats, such as:
1. Greaves’ fat;
2. ‘Acid’ fat, obtained by boiling the lowest-quality unrendered fat in an aqueous solution of sulphuric acid which hydrolyses the albuminoid substances in the tissues, thus releasing the fat.
In addition to rendered fats, this heading includes unrendered fats, i.e. fat enclosed in its cellular membranes.
General
For the purposes of the subheadings of this chapter which include the term, ‘industrial uses’ is to be taken to apply only to those uses which involve transformation of the basic product.
On the other hand, ‘technical uses’, a term also found in some subheadings, implies no such transformation.
Treatments such as purification, refining or hydrogenation are not regarded as ‘industrial uses’ or ‘technical uses’.
It is stressed that even products suitable for human consumption may be intended for technical or industrial uses.
The subheadings of this chapter which are devoted to products for technical or industrial uses other than the manufacture of foodstuffs for human consumption include oils and fats for the manufacture of animal feedingstuffs.
Additional note 1(a)
The fluid fraction of vegetable oils obtained by separating off the solid phase, for example, by cooling, use of organic solvents, surfactants, etc., cannot be considered as crude oils.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | For industrial uses other than the manufacture of foodstuffs for human consumption | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | For industrial uses other than the manufacture of foodstuffs for human consumption | Free | — |
CN code 1502 90 10 is a line of the EU Combined Nomenclature under HS subheading 1502.90 (fats of bovine animals, sheep or goats, other than those: other).
The third-country duty is free, and quantities are declared in —.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of goods of subheading 1502.90 into the EU came to €9.5m between September 2025 and August 2026 (up 16% on the year before); United Kingdom supplied 89%, followed by Serbia.
For the same subheading, the UK duty is 2%, the Türkiye duty is 0%–4%, the Canada duty is free, the Mexico duty is 10%, the Brazil duty is 5.4%, the Argentina duty is 5.4%, the Peru duty is 0%–6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.
EU member states imported goods of subheading 1502.90 worth US$146m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$7m.
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
For subheading 1502.90 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$7m).