EU Combined Nomenclature · CN code · HS 1521.10
✓ 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 30 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 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 · 30 October 2026
| Country | Value | Share | Change |
|---|---|---|---|
 Brazil | €39.8m | 63.3% | -7.5% |
 China | €10.4m | 16.5% | +35% |
 Mexico | €4.9m | 7.8% | -2% |
 India | €2m | 3.1% | +58.1% |
 United States | €1.9m | 3.1% | -28.9% |
 Japan | €1.9m | 3% | +26.5% |
 Indonesia | €1.2m | 1.9% | -37.2% |
 Malaysia | €328k | 0.5% | +1.3% |
1521.10 Vegetable waxes: vegetable waxes
UK Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 2 tariff lines USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line Mexico Free – 10% General (MFN) 2 tariff lines · average 5% Brazil 9% General (MFN) 1 tariff line 
Argentina 9% General (MFN) 2 tariff lines 
Peru Free General (MFN) 3 tariff lines 
New Zealand Free General (MFN) 1 tariff line Japan Free General (MFN) 2 tariff lines 
Taiwan 2.5% General (MFN) 1 tariff line 
GCC 5% General (MFN) 11 tariff lines 
Switzerland Free General (MFN) 3 tariff lines 
Norway Free General (MFN) 1 tariff line 
North Macedonia 5% General (MFN) 1 tariff line 
Nigeria 5% General (MFN) 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 tariff classification of Rice Bran Wax from China
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.
In addition to the products described in the HS Explanatory Note to heading 1521, part (I), this subheading includes coffee wax which occurs naturally in all parts of the coffee shrub (beans, parchment skin, leaves, etc.) and is a by-product of the manufacture of decaffeinated coffee. It is black, has a coffee-like smell and is used in the manufacture of certain cleaning products.
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 | Vegetable waxes | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Vegetable waxes | Free | — |
CN code 1521 10 00 is a line of the EU Combined Nomenclature under HS subheading 1521.10 (vegetable waxes: vegetable waxes).
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 1521.10 into the EU came to €62.8m between September 2025 and August 2026 (down 2% on the year before); Brazil supplied 63%, followed by China.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is 0%–10%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 2.5%, 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 1521.10 worth US$86m in 2024; the largest supplier from outside the EU was Brazil.
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 1521.10 as a whole, the largest supplier from outside the EU in 2024 was Brazil (US$35m), followed by China.
Everyday names, not part of the legal text.