EU Combined Nomenclature · CN code · HS 1506.00
✓ 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 - CITES | All third countries | Regulation 0966/23 | 20 May 2023 |
| Export control - Waste | All third countries | Regulation 1157/24 | 21 May 2026 |
TARIC data as of 26 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 5% reduced rate 
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
| Country | Value | Share | Change |
|---|---|---|---|
 Uruguay | €18m | 41.7% | +75,036.9% |
 United States | €6.9m | 16% | +23.6% |
 United Kingdom | €4.9m | 11.4% | +9.1% |
 Switzerland | €4m | 9.3% | +63.8% |
 Serbia | €3.8m | 8.9% | -8% |
 New Zealand | €2.2m | 5.1% | -48.1% |
 Norway | €2m | 4.6% | +110.3% |
 Canada | €321k | 0.7% | -24.9% |
UK specific or compound duty Third-country duty 1 tariff line 
Türkiye Free Third-country duty 4 tariff lines USA 2.3% General (MFN) 1 tariff line Canada Free Third-country duty 1 tariff line 
Mexico 10% – 20% Third-country duty 2 tariff lines · average 15% 
Brazil 5.4% Third-country duty 1 tariff line 
Argentina 5.4% Third-country duty 2 tariff lines 
Peru Free Third-country duty 2 tariff lines New Zealand Free Third-country duty 3 tariff lines 
Japan 6.4% Third-country duty 1 tariff line 
Taiwan 10% Third-country duty 4 tariff lines 
GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 5 tariff lines · 2× specific or compound duty Norway Free – 5.1% Third-country duty 4 tariff lines · average 1.7% · 1× specific or compound duty 
North Macedonia 5% Third-country duty 1 tariff line 
Nigeria 10% Third-country duty 1 tariff line Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The product is black soldier fly larvae oil, is rich in lauric acid, this high-fat oil is used in the livestock industry, cosmetics, and pharmaceutical products. The product is packaged in a 50-litre drum. Process: The black soldier fly larvae is dried and fed into a mechanical oil expeller, which…
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 heading does not include inedible mixtures or preparations of animal fats and oils, for example, slaughterhouse fats from various animals or mixtures or preparations of animal and vegetable fats and oils, for example, waste frying fats (heading 1518).
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 animal fats and oils and their fractions, whether or not refined, but not chemically modified | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | Free | — |
CN code 1506 00 00 is a line of the EU Combined Nomenclature under HS subheading 1506.00 (other animal fats and oils and their fractions).
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 1506.00 into the EU came to €43.1m between September 2025 and August 2026 (up 79% on the year before); Uruguay supplied 42%, followed by United States.
For the same subheading, the Türkiye duty is free, the US duty is 2.3%, the Canada duty is free, the Mexico duty is 10%–20%, the Brazil duty is 5.4%, the Argentina duty is 5.4%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 6.4%, the Taiwan duty is 10%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is 0%–5.1%, the North Macedonia duty is 5% and the Nigeria duty is 10%.
EU member states imported goods of subheading 1506.00 worth US$284m in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 4th with US$2m.
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 1506.00 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$3m), followed by Switzerland.