EU Combined Nomenclature · CN code · HS 1517.90
Other edible fat and oil mixtures
✓ 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 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 10% reduced rate 
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 4% 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
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 9.6% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra agreement | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Iceland agreement | Iceland | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–Norway agreement | Norway | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Türkiye agreement | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Micronesia and 5 moreCongo - Brazzaville, Cook Islands, India, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | 6.1% |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 7.6% |
| 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% |
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 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 tariff classification of Algae Oil from Norway
The tariff classification of Evening Primrose and Grapeseed Oils from China
The tariff classification of Vegan Lard and Vegan Butter from Japan
The tariff classification of Edible Oil Blend from Spain
11 rulings in total for this code
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.
For the definition of the term ‘margarine’, see the HS Explanatory Note to subheadings 1517 10 and 1517 90.
This subheading includes mixtures of chemically modified vegetable oils.
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 | Fixed vegetable oils, fluid, mixed | 9.6% | — |
| 2025 | unchanged | 9.6% | — |
| 2024 | unchanged | 9.6% | — |
| 2023 | unchanged | 9.6% | — |
| 2022 | unchanged | 9.6% | — |
| 2021 | unchanged | 9.6% | — |
| 2020 | unchanged | 9.6% | — |
| 2019 | Fixed vegetable oils, fluid, mixed | 9.6% | — |
In the EU Combined Nomenclature, 1517 90 91 is one of 4 lines under subheading 1517.90, margarine: other.
The third-country duty is 9.6%, and quantities are declared in —.
Goods from 146 countries can enter the EU at a preferential rate instead of the standard 9.6%; 133 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the EU imported other edible fat and oil mixtures (HS 1517.90) worth €236.5m (down 25% on the year before), at an average of €3.67 per kg; United States supplied 30%, followed by United Kingdom.
For the same subheading, the UK duty is 2%–16%, the Türkiye duty is 2.9%–46.8%, the US duty is 8%–18%, the Canada duty is 0%–11%, the Mexico duty is 20%, the Brazil duty is 10.8%, the Argentina duty is 10.8%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is 2.9%–21.3%, the Taiwan duty is 8%–9%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is 0%–25.5%, the North Macedonia duty is 10% and the Nigeria duty is 20%.
EU member states imported goods of subheading 1517.90 worth US$2bn in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 2nd with US$56m.
The third-country duty in the EU Combined Nomenclature is 9.6%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
146 countries have a preferential rate on this line, 133 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
For subheading 1517.90 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$81m), followed by the United Kingdom.
Everyday names, not part of the legal text.