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$6.8m

Trade value (US$) no reported trade < US$23.4kUS$23.4k+US$262.7k+US$768.1k+> US$873.5k

Exports: 44
  1. Canada: US$877.5k
  2. United States: US$873.5k
  3. Cyprus: US$792.3k
  4. Norway: US$768.1k
  5. Chile: US$647.9k
  6. United Kingdom: US$528.3k
  7. Portugal: US$479.6k
  8. Germany: US$370k
  9. Netherlands: US$286.2k
  10. Belgium: US$262.7k
  11. Sweden: US$238.1k
  12. Fiji: US$172.8k
  13. Malaysia: US$79.7k
  14. China: US$55.6k
  15. Latvia: US$53.6k
  16. United Arab Emirates: US$45.4k
  17. Oman: US$41.1k
  18. Greece: US$32.4k
  19. Iceland: US$26.6k
  20. France: US$23.4k
  21. Poland: US$21.8k
  22. Spain: US$10.5k
  23. Myanmar (Burma): US$9.3k
  24. Austria: US$7k
  25. Italy: US$5.8k
  26. Ireland: US$5.3k
  27. Australia: US$2.3k
  28. Denmark: US$1.6k
  29. Tanzania: US$1.2k
  30. South Africa: US$1.2k
  31. Japan: US$1.1k
  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$877.5k 13%
2 United States US$873.5k 12.9%
3 Cyprus US$792.3k 11.7%
4 Norway US$768.1k 11.4%
5 Chile US$647.9k 9.6%
6 United Kingdom US$528.3k 7.8%
7 Portugal US$479.6k 7.1%
8 Germany US$370k 5.5%
9 Netherlands US$286.2k 4.2%
10 Belgium US$262.7k 3.9%

Top importers

RankCountryValueShare
1 Greece US$792.3k 11.7%
2 Norway US$744.7k 11%
3 Canada US$737.4k 10.9%
4 United States US$722.8k 10.7%
5 Sweden US$575.6k 8.5%
6 Ukraine US$520.1k 7.7%
7 Angola US$411.2k 6.1%
8 United Kingdom US$350.7k 5.2%
9 France US$319.4k 4.7%
10 Japan US$290.4k 4.3%

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$6.8m 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$877.5k 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.