EU Combined Nomenclature · CN code · HS 1505.00
✓ 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 2 November 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 25.5% 
France 5.5% reduced rate 
Germany 19% 
Greece 24% 
Hungary 27% 
Ireland 23% 
Italy 22% 
Latvia 21% 
Lithuania 21% 
Luxembourg 17% 
Malta 18% 
Netherlands 21% 
Poland 5% reduced rate 
Portugal 23% 
Romania 21% 
Slovakia 19% reduced rate 
Slovenia 22% 
Spain 10% reduced rate 
Sweden 6% reduced rate TEDB · 2 November 2026
| Country | Value | Share | Change |
|---|---|---|---|
 China | €16.1m | 36.3% | +25.5% |
 United Kingdom | €15.7m | 35.3% | -32% |
 Japan | €9.4m | 21.3% | -7.7% |
 Uruguay | €1.2m | 2.8% | +12.2% |
 Argentina | €970k | 2.2% | +16.1% |
 New Zealand | €294k | 0.7% | -68.9% |
 India | €219k | 0.5% | +120.4% |
 Egypt | €183k | 0.4% | -66.2% |
1505.00 Wool grease and fatty substances derived therefrom (including lanolin)
UK Free Third-country duty 2 tariff lines 
Türkiye Free – 3.2% Third-country duty 3 tariff lines · average 1.1% 
USA 2.4% General (MFN) 2 tariff lines · 1× specific or compound duty 
Canada Free General (MFN) 1 tariff line 
Mexico 10% General (MFN) 2 tariff lines 
Brazil 5.4% – 7.2% General (MFN) 2 tariff lines · average 6.3% Argentina 5.4% – 7.2% General (MFN) 2 tariff lines · average 6.3% 
Peru Free General (MFN) 3 tariff lines New Zealand Free – 5% General (MFN) 2 tariff lines · average 2.5% Japan 1.2% – 3% General (MFN) 2 tariff lines · average 2.1% 
Taiwan Free – 2% General (MFN) 2 tariff lines · average 1% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 4 tariff lines · 1× specific or compound duty 
Norway Free General (MFN) 1 tariff line 
North Macedonia 5% General (MFN) 2 tariff lines 
Nigeria 5% General (MFN) 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.
This subheading covers:
1. lanolin, which is described in the second, third and fourth paragraphs of the HS Explanatory Note to heading 1505;
2. fatty substances derived from wool grease (wool grease olein and wool grease stearin), which are the liquid and solid parts respectively obtained after distilling and then pressing the wool grease.
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 | Other | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Other | Free | — |
CN code 1505 00 90 is a line of the EU Combined Nomenclature under HS subheading 1505.00 (wool grease and fatty substances derived therefrom (including lanolin)).
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 1505.00 into the EU came to €44.3m between September 2025 and August 2026 (down 11% on the year before); China supplied 36%, followed by United Kingdom.
For the same subheading, the UK duty is free, the Türkiye duty is 0%–3.2%, the US duty is 2.4%, the Canada duty is free, the Mexico duty is 10%, the Brazil duty is 5.4%–7.2%, the Argentina duty is 5.4%–7.2%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is 1.2%–3%, the Taiwan duty is 0%–2%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5% and the Nigeria duty is 5%.
EU member states imported goods of subheading 1505.00 worth US$88m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$21m.
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 1505.00 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$21m), followed by China.