1504 · Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
See the HS General Explanatory Note to this chapter, part (A), sixth and seventh paragraphs.
EU Combined Nomenclature · CN code · HS 1504.10
1504 10 91
1504 10 91: Fish-liver oils and their fractions: other, of halibut
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
- 1504 10 Fish-liver oils and their fractions:
- Other:
- 1504 10 91 Of halibut
What you pay
Importing into EU
Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 5 VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes → Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 6
- Import controlVeterinary control
- Applies to goods from
- all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino
- Legal act
- Regulation 0632/21
- Documents
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
- Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
- Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
- Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
- Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
- Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- Import controlVeterinary control
- Applies to goods from
- Faroe Islands, Greenland
- Legal act
- Regulation 0632/21
- Documents
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
- Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
- Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
- Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
- Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
- Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- Import controlImport control of organic products
- Applies to goods from
- all countries except Switzerland, Iceland, Liechtenstein, Norway
- Legal act
- Regulation 2306/21
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- Regulation 1157/24
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 1
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 26 October 2026
Import VAT in the EU member states
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 19% -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 10% reduced rate -
Latvia 21% -
Lithuania 21% -
Luxembourg 3% reduced rate -
Malta 0% reduced rate -
Netherlands 9% reduced rate -
Poland 5% reduced rate -
Portugal 23% -
Romania 11% reduced rate -
Slovakia 19% reduced rate -
Slovenia 9.5% reduced rate -
Spain 10% reduced rate -
Sweden 6% reduced rate
TEDB · 26 October 2026
EU: imports by month · HS 1504.10
last 12 months€34.6m+29.6% · previous 12 months
Average import price€13.37 per kg
Preferential rate36%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Norway | €25.8m | 74.7% | +37.1% |
 Iceland | €5.3m | 15.2% | +40% |
 Oman | €1.7m | 4.8% | +169.3% |
 United States | €802k | 2.3% | -66.8% |
 South Africa | €487k | 1.4% | +48,691,900% |
 Yemen | €422k | 1.2% | -42.9% |
 United Kingdom | €103k | 0.3% | -25.8% |
 Switzerland | €31k | 0.1% | -13.9% |
Same subheading in other tariffs
1504.10 Fish-liver oils and their fractions
UK Free – 2% Third-country duty 3 tariff lines · average 0.7% 
Türkiye 5.5% – 15.6% Third-country duty 5 tariff lines · average 9.5% USA Free – 2.5% General (MFN) 2 tariff lines · average 1.3% 
Canada Free – 5% Third-country duty 3 tariff lines · average 1.7% 
Mexico Free – 10% Third-country duty 2 tariff lines · average 5% 
Brazil 3.6% – 9% Third-country duty 3 tariff lines · average 5.4% 
Argentina 3.6% – 9% Third-country duty 3 tariff lines · average 5.4% 
Peru Free Third-country duty 3 tariff lines 
New Zealand Free Third-country duty 3 tariff lines 
Japan 3.5% Third-country duty 1 tariff line 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 4 tariff lines · 3× specific or compound duty Norway Free Third-country duty 5 tariff lines · 1× specific or compound duty 
North Macedonia Free Third-country duty 3 tariff lines 
Nigeria 10% Third-country duty 1 tariff line EU lines: 1504.10
Legal notes
CN Explanatory Notes
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.
1504 10 10 to 1504 10 99 · Fish-liver oils and their fractions
See the HS Explanatory Note to heading 1504, second paragraph.
1504 10 91 and 1504 10 99 · Other
The vitamin A content of the liver oil obtained from tunny-fish, halibut and several kinds of shark, for example, generally exceeds 2 500 IU/g.
Oils with an increased vitamin content remain classified in these subheadings provided that they have not lost the character of fish-liver oil. This is, for example, the case of fish-liver oils with a vitamin A content not exceeding 100 000 IU/g.
General notes to the chapter
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
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
This line in earlier years
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 | Of halibut | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Of halibut | Free | — |
In the EU Combined Nomenclature, 1504 10 91 is one of 3 lines under subheading 1504.10, fish-liver oils and their fractions.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported goods of subheading 1504.10 worth €34.6m (up 30% on the year before), at an average of €13.37 per kg; Norway supplied 75%, followed by Iceland.
For the same subheading, the UK duty is 0%–2%, the Türkiye duty is 5.5%–15.6%, the US duty is 0%–2.5%, the Canada duty is 0%–5%, the Mexico duty is 0%–10%, the Brazil duty is 3.6%–9%, the Argentina duty is 3.6%–9%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 3.5%, 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 1504.10 worth US$47m in 2024; the largest supplier from outside the EU was Norway.
Questions and answers
What is the EU import duty for CN code 1504 10 91?
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.
Where does the EU import these goods from?
For subheading 1504.10 as a whole, the largest supplier from outside the EU in 2024 was Norway (US$12m), followed by the United States.
Typical products
Everyday names, not part of the legal text.