1517 90 10: Other edible fat and oil mixtures: Containing, by weight, more than 10 % but not more than 15 % of milkfats

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Export measures 1

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

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% / 12% 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 7% reduced rate
• Greece 13% reduced rate
• 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 6% reduced rate
• 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

Preferential rates by country

EU: imports by month · HS 1517.90

last 12 months€236.5m-24.8% · previous 12 months

Average import price€3.67 per kg

Preferential rate47%

Main suppliers, last 12 months

Country	Value	Share	Change
United States	€71.6m	30.3%	-9.7%
United Kingdom	€43.6m	18.4%	-16.9%
Norway	€28.3m	11.9%	+39%
Indonesia	€20.4m	8.6%	+12.1%
Switzerland	€20m	8.4%	-8.1%
Iceland	€12.9m	5.4%	+14%
Egypt	€10.7m	4.5%	+15.5%
China	€8.9m	3.8%	-37.4%

Same subheading in other tariffs

1517.90 Margarine: other

UK 2% – 16% Third-country duty 7 tariff lines · average 12.3% · 1× specific or compound duty Türkiye 2.9% – 46.8% Third-country duty 4 tariff lines · average 22.3% USA 8% – 18% General (MFN) 6 tariff lines · average 13% · 4× specific or compound duty Canada Free – 11% Third-country duty 6 tariff lines · average 5.9% · 1× specific or compound duty Mexico 20% Third-country duty 1 tariff line Brazil 10.8% Third-country duty 2 tariff lines Argentina 10.8% Third-country duty 17 tariff lines Peru 6% Third-country duty 1 tariff line New Zealand Free – 5% Third-country duty 10 tariff lines · average 3.5% Japan 2.9% – 21.3% Third-country duty 7 tariff lines · average 8.5% · 1× specific or compound duty Taiwan 8% – 9% Third-country duty 3 tariff lines · average 8.3% GCC 5% Third-country duty 4 tariff lines Switzerland Free Third-country duty 10 tariff lines · 9× specific or compound duty Norway Free – 25.5% Third-country duty 7 tariff lines · average 8.5% · 1× specific or compound duty North Macedonia 10% Third-country duty 4 tariff lines · 2× specific or compound duty Nigeria 20% Third-country duty 2 tariff lines

EU lines: 1517.90

• 1517 90 10Containing, by weight, more than 10 % but not more than 15 % of milkfats8,3 + 28,4 €/100 kg/net
• 1517 90 91Fixed vegetable oils, fluid, mixed9.6%
• 1517 90 93Edible mixtures or preparations of a kind used as mould-release preparations2.9%
• 1517 90 99Margarine: other, other, other16%

Binding rulings for similar goods

Legal notes

Chapter notes: Chapter 15 →

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.

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.

Questions and answers

Typical products

• lard, imitation

Everyday names, not part of the legal text.