Subheading · Chapter 15 · Heading 1504

1504.30

1504.30: Fats and oils and their fractions, of marine mammals

1504.30 is a six-digit subheading of heading 1504, fats and oils and their fractions, of fish or marine mammals, chapter 15.

What you pay

Importing into UK

Customs duty Free – 10% standard rate · across 4 national lines depends on the country of origin
Additional duties and charges — Import requirements: 6
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1504 30 00 00 Fats and oils and their fractions, of marine mammals
  2. 1504 30 10 00 Solid fractions 10%
  3. 1504 30 10 10 Of whale and sperm whale 10%
  4. Other 10%
  5. 1504 30 10 91 In immediate packings of a net capacity of 1 kg or less 10%
  6. 1504 30 10 99 Other 10%
  7. 1504 30 90 00 Other Free

Additional duties and import rules

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

Import requirements 6

  • 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))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • 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 - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required "CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
  • Import controlImport control on seal products
    Applies to goods from
    all countries
    Legal act
    2018 No. 1034
    Documents
    • C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
    • C680 Written notification of import and document giving evidence where the products were acquired (seal product)
    • C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
    • Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)
  • 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)
  • 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

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free – 10%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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, Vietnam 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–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–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free
UK–Norway agreement Norway Free
UK–Vietnam agreement Vietnam Free

UK: imports by month

last 12 months£260k+9.4% · previous 12 months
Average import price£1.73 per kg
Jan 2024: £39kFeb 2024: £26kMar 2024: £47kApr 2024: £29kMay 2024: £13kJun 2024: £47kJul 2024: £5kAug 2024: £40kSept 2024: £11kOct 2024: £221Nov 2024: £11kDec 2024: £10kJan 2025: £12kFeb 2025: £888Mar 2025: £42kApr 2025: £76kMay 2025: £15kJun 2025: £9kJul 2025: £9kAug 2025: £41kSept 2025: £8kOct 2025: £41kNov 2025: £85kDec 2025: £8kJan 2026: £19kFeb 2026: £8kMar 2026: £8kApr 2026: £33kMay 2026: £17kJun 2026: £14kJul 2026: £6kAug 2026: £14k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Germany £104k 40% +1.7%
Ireland £47k 17.9% +759.9%
Belgium £41k 15.7% +15.3%
Netherlands £34k 13% -63.9%
United States £25k 9.4% —
Portugal £10k 4% —
Iceland £0 0% -100%

Same subheading in other tariffs

World trade in 2024

1504.30 · US$7m

Trade value (US$) no reported trade < US$23kUS$23k+US$263k+US$768k+> US$874k

Exports: 44
  1. Canada: US$878k
  2. United States: US$874k
  3. Cyprus: US$792k
  4. Norway: US$768k
  5. Chile: US$648k
  6. United Kingdom: US$528k
  7. Portugal: US$480k
  8. Germany: US$370k
  9. Netherlands: US$286k
  10. Belgium: US$263k
  11. Sweden: US$238k
  12. Fiji: US$173k
  13. Malaysia: US$80k
  14. China: US$56k
  15. Latvia: US$54k
  16. United Arab Emirates: US$45k
  17. Oman: US$41k
  18. Greece: US$32k
  19. Iceland: US$27k
  20. France: US$23k
  21. Poland: US$22k
  22. Spain: US$11k
  23. Myanmar (Burma): US$9k
  24. Austria: US$7k
  25. Italy: US$6k
  26. Ireland: US$5k
  27. Australia: US$2k
  28. Denmark: US$2k
  29. Tanzania: US$1k
  30. South Africa: US$1k
  31. Japan: US$1k
  32. New Zealand: US$600
  33. Vietnam: US$500
  34. Thailand: US$300
  35. Switzerland: US$200
  36. Russia: US$200
  37. St Vincent & the Grenadines: US$200
  38. Ecuador: US$100
  39. Indonesia: US$100
  40. Türkiye: US$100
  41. Mexico: US$0
  42. Nigeria: US$0
  43. Taiwan: US$0
  44. Senegal: US$0

Top exporters

RankCountryValueShare
1 Canada US$878k 13%
2 United States US$874k 12.9%
3 Cyprus US$792k 11.7%
4 Norway US$768k 11.4%
5 Chile US$648k 9.6%
6 United Kingdom US$528k 7.8%
7 Portugal US$480k 7.1%
8 Germany US$370k 5.5%
9 Netherlands US$286k 4.2%
10 Belgium US$263k 3.9%

Top importers

RankCountryValueShare
1 Greece US$792k 11.7%
2 Norway US$745k 11%
3 Canada US$737k 10.9%
4 United States US$723k 10.7%
5 Sweden US$576k 8.5%
6 Ukraine US$520k 7.7%
7 Angola US$411k 6.1%
8 United Kingdom US$351k 5.2%
9 France US$319k 4.7%
10 Japan US$290k 4.3%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 5%median duty
  • 42number of duty-free countries (MFN)
  • 40%highest: Bahamas, Cameroon, Central African Republic

165

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 15% 2023
Angola 2% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 10% 2023 · HS 2017
Armenia 11% 2023
Aruba 3% 0% – 6% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 40% 2022
Bahrain 5% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 11% 2021 · HS 2017
Belize 5% 2023
Benin 10% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 0% 2023
Brazil 10% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 10% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 14% 2023
Colombia 10% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 2% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 15% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 5.5% 0% – 11% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 30% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 6.7% 0% – 12% 2022 · HS 2017
Jamaica 0% 2023
Japan 1.8% 0% – 3.5% 2023
Jordan 0% 2023
Kazakhstan 10% 2023
Kenya 10% 2023
Kiribati 30% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 11% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 10% 2021 · HS 2017
Malaysia 5% 2023
Maldives 0% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 10% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 2.5% 0% – 5% 2023
Nicaragua 0% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 3% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 6.7% 0% – 12% 2017 · HS 2017
Panama 13% 10% – 15% 2023
Papua New Guinea 0% 2023
Paraguay 10% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 11% 2021 · HS 2017
Rwanda 10% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 0% 2023
South Korea 3% 2023
Sri Lanka 15% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 10% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 0% 2023
Syria 10% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 10% 2023
Thailand 10%* 2023
Togo 10% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 16% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 10% 2023
Ukraine 7% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 7.5% 0% – 10% 2023
United States 5.2%* 2023
Uruguay 10% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 10% 2023 · HS 2017
Vietnam 5% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 5% 2023
Zimbabwe 0.1% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
41113 Fats & oils & their fractions, of marine mammals
End use (BEC Rev. 5)
Intermediate goods · BEC 111210
CPC 2.1 product
21526 Fats and oils and their fractions, of marine mammals
ISIC Rev. 4 activity
1040 Manufacture of vegetable and animal oils and fats

Earlier HS editions

HSCode
20171504.30unchanged
20121504.30unchanged
20071504.30unchanged
20021504.30unchanged
19961504.30unchanged
19921504.30unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

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.

  1. EU Tariff change · Applies from:

    Commission Implementing Regulation (EU) 2026/2163 of 17 September 2026 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

    CELEX 32026R2163 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff, subheading 1504.30 covers 4 tariff lines and the duty is between 0% and 10%. 1 of them is duty-free.

The EU Combined Nomenclature divides subheading 1504.30 into 2 tariff lines; the duty is between 0% and 10.9% (average 5.5%). 1 of them is duty-free.

Goods from 168 countries can enter the UK at a preferential rate instead of the standard Free – 10%; 167 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 these goods worth £260.4k (up 9% on the year before), at an average of £1.73 per kg; Germany supplied 40%, followed by Ireland.

World trade in these goods reached US$7m in 2024, up 52.4% on 2023.

Canada was the largest exporter with 13% of the total, ahead of the United States.

Products classified here

Questions and answers

What is the HS code for fats and oils and their fractions, of marine mammals?

Fats and oils and their fractions, of marine mammals fall under HS subheading 1504.30, part of heading 1504, in section III of the Harmonized System.

What is the import duty on fats and oils and their fractions, of marine… in the UK?

Under the UK Global Tariff, imports under 1504.30 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 marine… in the EU?

Under the EU Combined Nomenclature, imports under 1504.30 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 marine…?

Canada, with US$878k in 2024 (13% of world exports).

Which countries can export these goods to the UK duty-free?

167 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free – 10% applies. Pick a country above to see its rate.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Germany (40%), Ireland (18%) and Belgium (16%), out of total imports of £260.4k.

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Typical products

Everyday names, not part of the legal text.