Heading · Chapter 15
1504: Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
Heading 1504 is divided into 3 six-digit subheadings and sits in chapter 15, animal, vegetable or microbial fats and oils and their cleavage products.
Duty rates compared
UK Free – 10% Third-country duty 10 tariff lines · average 5.2% 
EU Free – 10.9% Third-country duty 7 tariff lines · average 4.2% 
Türkiye 5.5% – 15.6% Third-country duty 10 tariff lines · average 12.6% 
USA Free – 2.5% General (MFN) 6 tariff lines · average 0.8% · 3× specific or compound duty 
Canada Free – 5% General (MFN) 5 tariff lines · average 1% 
Mexico Free – 10% General (MFN) 5 tariff lines · average 8% 
Brazil 3.6% – 9% General (MFN) 5 tariff lines · average 6.8% 
Argentina 3.6% – 9% General (MFN) 5 tariff lines · average 6.8% 
Peru Free General (MFN) 6 tariff lines 
New Zealand Free – 5% General (MFN) 9 tariff lines · average 1.7% 
Japan Free – 3.5% General (MFN) 4 tariff lines · average 2.3% · 1× specific or compound duty 
Taiwan Free General (MFN) 3 tariff lines 
GCC 5% General (MFN) 6 tariff lines 
Switzerland Free General (MFN) 10 tariff lines · 7× specific or compound duty 
Norway Free General (MFN) 14 tariff lines · 3× specific or compound duty 
North Macedonia Free General (MFN) 7 tariff lines 
Nigeria 10% General (MFN) 3 tariff lines Subheadings 3
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$3mUS$3m+US$30m+US$110m+> US$363m
Exports: 112
- Peru: US$699m
- Chile: US$419m
- China: US$374m
- Denmark: US$363m
- United States: US$335m
- Norway: US$292m
- Iceland: US$227m
- Mexico: US$221m
- Vietnam: US$156m
- Morocco: US$141m
- France: US$110m
- Panama: US$89m
- Oman: US$83m
- Germany: US$73m
- Spain: US$66m
- Japan: US$61m
- South Africa: US$59m
- Australia: US$54m
- India: US$50m
- Türkiye: US$48m
- Netherlands: US$47m
- Mauritania: US$47m
- Georgia: US$45m
- Russia: US$41m
- Canada: US$39m
- Ecuador: US$34m
- Malaysia: US$30m
- South Korea: US$26m
- Thailand: US$24m
- Poland: US$22m
- United Kingdom: US$21m
- Ireland: US$20m
- Senegal: US$15m
- Belgium: US$14m
- Gambia: US$14m
- Latvia: US$14m
- Switzerland: US$13m
- Philippines: US$12m
- Estonia: US$10m
- Singapore: US$10m
- Indonesia: US$9m
- Finland: US$8m
- Cyprus: US$8m
- Mauritius: US$8m
- New Zealand: US$8m
- Sweden: US$7m
- Hong Kong SAR China: US$7m
- Brazil: US$7m
- Italy: US$6m
- Guinea: US$5m
- Seychelles: US$3m
- Malta: US$3m
- Yemen: US$3m
- United Arab Emirates: US$3m
- Lithuania: US$3m
- Portugal: US$3m
- Czechia: US$2m
- Romania: US$2m
- Belarus: US$2m
- Somalia: US$2m
Trade value (US$) no reported trade < US$412kUS$412k+US$9m+US$75m+> US$268m
Imports: 169
- Norway: US$1bn
- Chile: US$334m
- China: US$332m
- United States: US$317m
- Denmark: US$268m
- United Kingdom: US$237m
- Canada: US$234m
- Türkiye: US$192m
- Belgium: US$160m
- France: US$150m
- Australia: US$120m
- Spain: US$104m
- Netherlands: US$103m
- Iceland: US$80m
- Singapore: US$79m
- Greece: US$77m
- Germany: US$75m
- Japan: US$49m
- Italy: US$44m
- Brazil: US$40m
- Peru: US$32m
- Malaysia: US$31m
- Poland: US$28m
- India: US$26m
- Switzerland: US$25m
- Ecuador: US$23m
- South Korea: US$22m
- Colombia: US$22m
- Vietnam: US$21m
- New Zealand: US$20m
- Mexico: US$20m
- Czechia: US$19m
- Russia: US$17m
- Thailand: US$15m
- Austria: US$13m
- Indonesia: US$12m
- Taiwan: US$12m
- Saudi Arabia: US$11m
- Egypt: US$10m
- Hong Kong SAR China: US$10m
- Oman: US$9m
- Bangladesh: US$9m
- Sweden: US$9m
- Portugal: US$9m
- Lithuania: US$9m
- Morocco: US$9m
- Romania: US$7m
- Cyprus: US$6m
- United Arab Emirates: US$6m
- Serbia: US$5m
- Hungary: US$3m
- South Africa: US$3m
- Ireland: US$3m
- Iran: US$3m
- Honduras: US$3m
- Finland: US$3m
- Ukraine: US$3m
- Nigeria: US$3m
- Mauritius: US$3m
- Costa Rica: US$3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Peru | US$699m | 15.4% |
| 2 |  Chile | US$419m | 9.2% |
| 3 |  China | US$374m | 8.3% |
| 4 |  Denmark | US$363m | 8% |
| 5 | United States | US$335m | 7.4% |
| 6 | Norway | US$292m | 6.4% |
| 7 |  Iceland | US$227m | 5% |
| 8 | Mexico | US$221m | 4.9% |
| 9 |  Vietnam | US$156m | 3.4% |
| 10 |  Morocco | US$141m | 3.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Norway | US$1bn | 22.3% |
| 2 | Chile | US$334m | 7.4% |
| 3 | China | US$332m | 7.3% |
| 4 | United States | US$317m | 7% |
| 5 | Denmark | US$268m | 5.9% |
| 6 | United Kingdom | US$237m | 5.2% |
| 7 | Canada | US$234m | 5.2% |
| 8 | Türkiye | US$192m | 4.2% |
| 9 |  Belgium | US$160m | 3.5% |
| 10 |  France | US$150m | 3.3% |
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 32026R2163 · Source: eur-lex.europa.eu
The UK Global Tariff divides heading 1504 into 10 tariff lines; the duty is between 0% and 10% (average 5.2%). 4 of them are duty-free.
In the EU Combined Nomenclature, heading 1504 covers 7 tariff lines and the duty is between 0% and 10.9%. 3 of them are duty-free.
The Turkish Customs Tariff Schedule divides heading 1504 into 10 tariff lines; the duty is between 5.5% and 15.6% (average 12.6%).
In the Harmonized Tariff Schedule of the United States, heading 1504 covers 6 tariff lines and the duty is between 0% and 2.5%. 2 of them are duty-free. 3 lines have a specific or compound duty.
The Customs Tariff of Canada divides heading 1504 into 5 tariff lines; the duty is between 0% and 5% (average 1%). 4 of them are duty-free.
In the Mexican Tariff (TIGIE), heading 1504 covers 5 tariff lines and the duty is between 0% and 10%. 1 of them is duty-free.
The Brazilian Tariff (NCM/TEC) divides heading 1504 into 5 tariff lines; the duty is between 3.6% and 9% (average 6.8%).
In the Argentine Tariff (NCM-SIM), heading 1504 covers 5 tariff lines and the duty is between 3.6% and 9%.
The Customs Tariff of Peru divides heading 1504 into 6 tariff lines; the duty is duty-free.
In the Working Tariff Document of New Zealand, heading 1504 covers 9 tariff lines and the duty is between 0% and 5%. 6 of them are duty-free.
The Customs Tariff Schedules of Japan divides heading 1504 into 4 tariff lines; the duty is between 0% and 3.5% (average 2.3%). 1 of them is duty-free. 1 line has a specific or compound duty.
In the Customs Import Tariff of Taiwan, heading 1504 covers 3 tariff lines and the duty is duty-free.
The GCC Common Customs Tariff divides heading 1504 into 6 tariff lines; the duty is 5%.
In the Swiss Customs Tariff (Tares), heading 1504 covers 10 tariff lines and the duty is duty-free. 3 of them are duty-free. 7 lines have a specific or compound duty.
The Customs Tariff of Norway divides heading 1504 into 14 tariff lines; the duty is duty-free. 11 of them are duty-free. 3 lines have a specific or compound duty.
In the Customs Tariff of North Macedonia, heading 1504 covers 7 tariff lines and the duty is duty-free.
The ECOWAS Common External Tariff (Nigeria) divides heading 1504 into 3 tariff lines; the duty is 10%.
In 2024, countries exported heading 1504 goods worth US$4.5bn (+2.4% year on year).
The largest exporter was Peru (US$699m), followed by Chile.
The biggest buyer was Norway, with imports of US$1bn.
The United Kingdom ranked 31st among 112 exporters with US$21m.
The United Kingdom imported US$237m.
Questions and answers
What is the HS code for fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified?
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified fall under HS heading 1504, part of chapter 15, in section III of the Harmonized System.
What is the import duty on fats and oils and their fractions, of fish or… in the UK?
Under the UK Global Tariff, imports under 1504 from countries without a preferential agreement are charged at 0% to 10%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on fats and oils and their fractions, of fish or… in the EU?
Under the EU Combined Nomenclature, imports under 1504 from countries without a preferential agreement are charged at 0% to 10.9%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most fats and oils and their fractions, of fish or…?
Peru, with US$699m in 2024 (15.4% of world exports).