Subheading · Chapter 15 · Heading 1507

1507.10

1507.10: Crude oil, whether or not degummed

Crude soybean oil

1507.10 is the HS subheading for crude soybean oil, under heading 1507 in chapter 15.

What you pay

Importing into UK

Customs duty 6% · specific or compound duty standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 3
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1507 10 00 00 Crude oil, whether or not degummed
  2. 1507 10 10 00 For technical or industrial uses other than the manufacture of foodstuffs for human consumption
  3. 1507 10 90 00 Other 6%

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 4

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • Duty suspensionNon preferential duty under end-use 2%
    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 2 lines
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries except Belarus, Russia
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Tariff lines
    on 1 of 2 lines
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Import requirements 3

  • 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 1 of 2 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—6%
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 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

last 12 months£61.8m+11% · previous 12 months
Average import price£0.92 per kg
Jan 2024: £7.1mFeb 2024: £3.5mMar 2024: £6mApr 2024: £6.3mMay 2024: £5.1mJun 2024: £3.7mJul 2024: £5mAug 2024: £1.7mSept 2024: £3.4mOct 2024: £9.4mNov 2024: £2.3mDec 2024: £6.5mJan 2025: £4.2mFeb 2025: £3.3mMar 2025: £4.1mApr 2025: £7mMay 2025: £1.6mJun 2025: £6.3mJul 2025: £3.2mAug 2025: £4.4mSept 2025: £11.1mOct 2025: £11.9mNov 2025: £5.1mDec 2025: £4.4mJan 2026: £3.9mFeb 2026: £5.5mMar 2026: £3.5mApr 2026: £3.3mMay 2026: £5.4mJun 2026: £3.5mJul 2026: £2.1mAug 2026: £2.2m 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
Netherlands £24.2m 39.2% -22.3%
France £12.8m 20.8% +75.7%
Türkiye £6.2m 10% —
Egypt £5.6m 9.1% —
Italy £4m 6.4% +112%
Ireland £2.9m 4.7% +40.5%
Spain £2.3m 3.8% -52.3%
Germany £2m 3.3% -15.1%

Same subheading in other tariffs

World trade in 2024

1507.10 · US$10.3bn

Trade value (US$) no reported trade < US$2mUS$2m+US$42.5m+US$221.6m+> US$454.2m

Exports: 100
  1. Argentina: US$5bn
  2. Brazil: US$1.2bn
  3. Russia: US$454.2m
  4. Paraguay: US$411.5m
  5. Türkiye: US$348.5m
  6. Spain: US$326.1m
  7. Ukraine: US$306.6m
  8. United States: US$262.4m
  9. Bolivia: US$260.3m
  10. Netherlands: US$221.6m
  11. Italy: US$134.8m
  12. Egypt: US$130.3m
  13. South Africa: US$125.2m
  14. Portugal: US$106.2m
  15. Mozambique: US$99.2m
  16. Poland: US$92.7m
  17. Vietnam: US$80.8m
  18. Thailand: US$79.7m
  19. France: US$79.2m
  20. Serbia: US$73.5m
  21. Norway: US$67.6m
  22. Iraq: US$61.1m
  23. Germany: US$60.4m
  24. Mexico: US$42.5m
  25. Benin: US$30.7m
  26. Saudi Arabia: US$22.3m
  27. Canada: US$21.4m
  28. Singapore: US$21.1m
  29. Togo: US$20.1m
  30. Romania: US$19.2m
  31. Hungary: US$17.6m
  32. Kazakhstan: US$14.7m
  33. United Kingdom: US$13.9m
  34. Malaysia: US$12.3m
  35. China: US$10.7m
  36. Belgium: US$10.4m
  37. Uruguay: US$9.5m
  38. United Arab Emirates: US$8m
  39. Moldova: US$7.8m
  40. Austria: US$6.3m
  41. Slovenia: US$5.7m
  42. Lithuania: US$4.8m
  43. India: US$4.7m
  44. Belize: US$4.2m
  45. Sweden: US$2.7m
  46. Greece: US$2.5m
  47. Bosnia & Herzegovina: US$2.1m
  48. Zambia: US$2m
  49. Ireland: US$1.9m
  50. Slovakia: US$1.8m
  51. Lebanon: US$1.7m
  52. Croatia: US$1.6m
  53. Czechia: US$1.5m
  54. Switzerland: US$1.2m
  55. Guatemala: US$1.1m
  56. Latvia: US$857.1k
  57. Denmark: US$805.4k
  58. Madagascar: US$788.4k
  59. Chile: US$736.6k
  60. Uganda: US$730k

Top exporters

RankCountryValueShare
1 Argentina US$5bn 48.7%
2 Brazil US$1.2bn 11.2%
3 Russia US$454.2m 4.4%
4 Paraguay US$411.5m 4%
5 Türkiye US$348.5m 3.4%
6 Spain US$326.1m 3.2%
7 Ukraine US$306.6m 3%
8 United States US$262.4m 2.6%
9 Bolivia US$260.3m 2.5%
10 Netherlands US$221.6m 2.2%

Top importers

RankCountryValueShare
1 India US$4bn 39.2%
2 Bangladesh US$629.8m 6.1%
3 China US$559.3m 5.4%
4 Morocco US$524.9m 5.1%
5 Algeria US$465.5m 4.5%
6 Peru US$393.7m 3.8%
7 South Korea US$270.6m 2.6%
8 Colombia US$244.2m 2.4%
9 Poland US$226.3m 2.2%
10 Zimbabwe US$213.9m 2.1%

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. GB Tariff change

    UK Trade Tariff: measure changes on 64 commodity codes

    Trade Tariff changes 2026-08-05 · Source: trade-tariff.service.gov.uk

  2. EU Quota · Applies from:

    Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 on the adjustment of customs duties on imports of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America

    CELEX 32026R1455 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff divides subheading 1507.10 into 2 tariff lines; the duty is 6%.

In the EU Combined Nomenclature, subheading 1507.10 covers 2 tariff lines and the duty is between 3.2% and 6.4%.

168 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 6%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of crude soybean oil into the UK came to £61.8m between September 2025 and August 2026 (up 11% on the year before); Netherlands supplied 39%, followed by France.

In 2024, countries exported crude soybean oil worth US$10.3bn (−1.8% year on year).

The largest exporter was Argentina (US$5bn), followed by Brazil.

Legal notes

Additional notes

Questions and answers

What is the HS code for crude oil, whether or not degummed?

Crude oil, whether or not degummed fall under HS subheading 1507.10, part of heading 1507, in section III of the Harmonized System.

What is the import duty on crude oil, whether or not degummed in the UK?

Under the UK Global Tariff, imports under 1507.10 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on crude oil, whether or not degummed in the EU?

Under the EU Combined Nomenclature, imports under 1507.10 from countries without a preferential agreement are charged at 3.2% to 6.4%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most crude oil, whether or not degummed?

Argentina, with US$5bn in 2024 (48.7% of world exports).

Which countries can export crude soybean oil to the UK duty-free?

168 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 6% applies. Pick a country above to see its rate.

Is there anti-dumping duty on crude soybean oil?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import crude soybean oil from?

In the 12 months to August 2026, the largest suppliers were Netherlands (39%), France (21%) and Türkiye (10%), out of total imports of £61.8m.

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