Subheading · Chapter 15 · Heading 1502
1502.10: Fats of bovine animals, sheep or goats, other than those: tallow
Tallow
Official description Tallow
1502.10 is the HS subheading for tallow, under heading 1502 in chapter 15.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1502 10 00 00 Tallow
- 1502 10 10 00 For industrial uses other than the manufacture of foodstuffs for human consumption
- 1502 10 90 00 Other 2%
- 1502 10 90 10 Of beef 2%
- 1502 10 90 90 Other 2%
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Duty suspensionNon preferential duty under end-use Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2020/1430
- Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 1 of 3 lines
Import requirements 4
- Import controlVeterinary control
- Applies to goods from
- Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
- Legal act
- S.I. 2019/782
- Documents
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/590
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
- Import controlImport control of organic products
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- S.I. 2019/693
- Documents
- C644 Certificate of inspection for organic products
- Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
- Tariff lines
- on 2 of 3 lines
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Ireland | £6.6m | 52.3% | +36.7% |
 Belgium | £2.9m | 23.3% | +2.4% |
 Poland | £1.2m | 9.5% | +18% |
 Germany | £755k | 6% | +9.5% |
 Netherlands | £560k | 4.4% | -37.5% |
 Denmark | £423k | 3.3% | +3.4% |
 France | £61k | 0.5% | -15% |
 Greece | £36k | 0.3% | -28.2% |
Same subheading in other tariffs
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$762kUS$762k+US$9m+US$87m+> US$215m
Exports: 79
- Australia: US$514m
- Brazil: US$311m
- United States: US$215m
- Canada: US$212m
- Uruguay: US$128m
- Argentina: US$90m
- France: US$88m
- New Zealand: US$87m
- Germany: US$66m
- Paraguay: US$55m
- India: US$49m
- United Kingdom: US$23m
- Ireland: US$21m
- Italy: US$20m
- Belgium: US$18m
- Poland: US$18m
- Netherlands: US$16m
- Mexico: US$15m
- Sweden: US$11m
- South Africa: US$9m
- Malaysia: US$9m
- Bolivia: US$7m
- Lithuania: US$7m
- South Korea: US$5m
- Austria: US$4m
- Türkiye: US$4m
- Colombia: US$3m
- Israel: US$3m
- Czechia: US$3m
- Spain: US$3m
- Denmark: US$2m
- China: US$2m
- Japan: US$1m
- Chile: US$1m
- Lebanon: US$930k
- Finland: US$892k
- Saudi Arabia: US$872k
- Nicaragua: US$837k
- Switzerland: US$762k
- Estonia: US$681k
- Slovenia: US$558k
- Ukraine: US$546k
- Hungary: US$537k
- Honduras: US$478k
- Mongolia: US$467k
- Vietnam: US$397k
- Azerbaijan: US$375k
- Romania: US$313k
- Iran: US$236k
- Croatia: US$232k
- Greece: US$219k
- Kuwait: US$197k
- Costa Rica: US$184k
- Iceland: US$122k
- Latvia: US$121k
- Portugal: US$106k
- Cyprus: US$89k
- Russia: US$63k
- Slovakia: US$57k
- Luxembourg: US$54k
Trade value (US$) no reported trade < US$333kUS$333k+US$3m+US$19m+> US$103m
Imports: 132
- United States: US$877m
- Singapore: US$378m
- Mexico: US$112m
- Canada: US$103m
- Belgium: US$84m
- Netherlands: US$73m
- Malaysia: US$62m
- Brazil: US$47m
- Uruguay: US$28m
- Spain: US$26m
- Germany: US$25m
- China: US$21m
- Nepal: US$19m
- Ireland: US$17m
- Italy: US$14m
- United Kingdom: US$12m
- Poland: US$12m
- Sweden: US$11m
- South Korea: US$9m
- Egypt: US$8m
- Chile: US$8m
- Taiwan: US$6m
- Thailand: US$5m
- Japan: US$4m
- South Africa: US$4m
- France: US$4m
- Guatemala: US$4m
- Bulgaria: US$3m
- Austria: US$3m
- Hungary: US$3m
- Philippines: US$3m
- Israel: US$3m
- Hong Kong SAR China: US$2m
- Denmark: US$2m
- Slovakia: US$2m
- Czechia: US$2m
- Pakistan: US$2m
- Zambia: US$2m
- Switzerland: US$2m
- United Arab Emirates: US$2m
- Serbia: US$2m
- Russia: US$2m
- Ukraine: US$2m
- Jordan: US$2m
- Mozambique: US$1m
- New Zealand: US$1m
- El Salvador: US$1m
- Madagascar: US$1m
- Bosnia & Herzegovina: US$1m
- Iraq: US$1m
- Romania: US$1m
- Saudi Arabia: US$1m
- Nicaragua: US$1m
- North Macedonia: US$967k
- Peru: US$827k
- Paraguay: US$747k
- Estonia: US$726k
- Norway: US$658k
- Greece: US$629k
- Malawi: US$564k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Australia | US$514m | 25.3% |
| 2 |  Brazil | US$311m | 15.3% |
| 3 |  United States | US$215m | 10.6% |
| 4 |  Canada | US$212m | 10.4% |
| 5 |  Uruguay | US$128m | 6.3% |
| 6 |  Argentina | US$90m | 4.4% |
| 7 | France | US$88m | 4.3% |
| 8 |  New Zealand | US$87m | 4.3% |
| 9 | Germany | US$66m | 3.3% |
| 10 |  Paraguay | US$55m | 2.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$877m | 43.1% |
| 2 |  Singapore | US$378m | 18.6% |
| 3 |  Mexico | US$112m | 5.5% |
| 4 | Canada | US$103m | 5.1% |
| 5 | Belgium | US$84m | 4.1% |
| 6 | Netherlands | US$73m | 3.6% |
| 7 |  Malaysia | US$62m | 3.1% |
| 8 | Brazil | US$47m | 2.3% |
| 9 | Uruguay | US$28m | 1.4% |
| 10 |  Spain | US$26m | 1.3% |
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
-
Tariff change · Applies from: CELEX 32026R1395 · Source: eur-lex.europa.eu
In the UK Global Tariff, subheading 1502.10 covers 3 tariff lines and the duty is 2%.
The EU Combined Nomenclature divides subheading 1502.10 into 2 tariff lines; the duty is between 0% and 3.2% (average 1.6%). 1 of them is duty-free.
Goods from 168 countries can enter the UK at a preferential rate instead of the standard 2%; 151 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported tallow worth £12.7m (up 14% on the year before), at an average of £1.14 per kg; Ireland supplied 52%, followed by Belgium.
World trade in tallow reached US$2bn in 2024, down 17.8% on 2023.
Australia was the largest exporter with 25.3% of the total, ahead of Brazil.
Products classified here
Questions and answers
What is the HS code for fats of bovine animals, sheep or goats, other than those: tallow?
Fats of bovine animals, sheep or goats, other than those: tallow fall under HS subheading 1502.10, part of heading 1502, in section III of the Harmonized System.
What is the import duty on fats of bovine animals, sheep or goats in the UK?
Under the UK Global Tariff, imports under 1502.10 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on fats of bovine animals, sheep or goats in the EU?
Under the EU Combined Nomenclature, imports under 1502.10 from countries without a preferential agreement are charged at 0% to 3.2%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most fats of bovine animals, sheep or goats?
Australia, with US$514m in 2024 (25.3% of world exports).
Which countries can export tallow to the UK duty-free?
151 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 2% applies. Pick a country above to see its rate.
Where does the UK import tallow from?
In the 12 months to August 2026, the largest suppliers were Ireland (52%), Belgium (23%) and Poland (10%), out of total imports of £12.7m.