Subheading · Chapter 15 · Heading 1507

1507.90

1507.90: Soya-bean oil and its fractions, whether or not refined: other

Refined soybean oil

Official description Other

1507.90 is the HS subheading for refined soybean oil, under heading 1507 in chapter 15.

What you pay

Importing into UK

Customs duty 8% · specific or compound duty standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1507 90 00 00 Other
  2. 1507 90 10 00 For technical or industrial uses other than the manufacture of foodstuffs for human consumption
  3. 1507 90 90 00 Other 8%

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 3

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • Duty suspensionNon preferential duty under end-use 4%
    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 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)—8%
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£116.3m+4.1% · previous 12 months
Average import price£1.00 per kg
Jan 2024: £7.1mFeb 2024: £7.4mMar 2024: £5.6mApr 2024: £7.3mMay 2024: £10mJun 2024: £8mJul 2024: £8.8mAug 2024: £6.7mSept 2024: £7mOct 2024: £6.8mNov 2024: £7.9mDec 2024: £8.7mJan 2025: £10.8mFeb 2025: £8.8mMar 2025: £10.3mApr 2025: £8.4mMay 2025: £8mJun 2025: £10.7mJul 2025: £11.5mAug 2025: £12.9mSept 2025: £8.5mOct 2025: £9mNov 2025: £8.4mDec 2025: £13.2mJan 2026: £9.7mFeb 2026: £8.8mMar 2026: £9.9mApr 2026: £10mMay 2026: £11.3mJun 2026: £8.4mJul 2026: £9.8mAug 2026: £9.2m 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 £101.7m 87.4% -2.5%
Ukraine £4.1m 3.5% +54%
Ireland £2.9m 2.5% +14,518.6%
China £2m 1.7% +17.3%
Canada £1.7m 1.4% +695.3%
Sweden £1.1m 1% +17.7%
Ghana £752k 0.6% —
Belgium £695k 0.6% +7.6%

Same subheading in other tariffs

World trade in 2024

1507.90 · US$3bn

Trade value (US$) no reported trade < US$693kUS$693k+US$13m+US$45m+> US$198m

Exports: 118
  1. Argentina: US$1bn
  2. Netherlands: US$296m
  3. United States: US$235m
  4. Thailand: US$198m
  5. Brazil: US$165m
  6. Malaysia: US$146m
  7. China: US$145m
  8. Bolivia: US$141m
  9. Canada: US$118m
  10. Nepal: US$93m
  11. Mexico: US$50m
  12. Germany: US$45m
  13. Spain: US$45m
  14. Colombia: US$45m
  15. Portugal: US$39m
  16. Dominican Republic: US$38m
  17. Zambia: US$28m
  18. Egypt: US$25m
  19. Russia: US$25m
  20. India: US$22m
  21. Costa Rica: US$22m
  22. Taiwan: US$22m
  23. United Kingdom: US$19m
  24. Belgium: US$19m
  25. South Africa: US$18m
  26. Italy: US$17m
  27. France: US$17m
  28. Sweden: US$14m
  29. Ukraine: US$13m
  30. Guatemala: US$13m
  31. Vietnam: US$11m
  32. Morocco: US$10m
  33. Singapore: US$10m
  34. Poland: US$9m
  35. Ireland: US$9m
  36. United Arab Emirates: US$8m
  37. Uganda: US$7m
  38. Indonesia: US$7m
  39. Saudi Arabia: US$5m
  40. South Korea: US$4m
  41. Hong Kong SAR China: US$4m
  42. Austria: US$4m
  43. Australia: US$4m
  44. Greece: US$3m
  45. Romania: US$3m
  46. Denmark: US$3m
  47. Barbados: US$3m
  48. Slovenia: US$2m
  49. Türkiye: US$2m
  50. Bangladesh: US$2m
  51. Kazakhstan: US$2m
  52. Peru: US$2m
  53. Switzerland: US$1m
  54. Japan: US$898k
  55. Bosnia & Herzegovina: US$860k
  56. Algeria: US$845k
  57. Ecuador: US$693k
  58. Lithuania: US$641k
  59. Rwanda: US$547k
  60. El Salvador: US$486k

Top exporters

RankCountryValueShare
1 Argentina US$1bn 32.3%
2 Netherlands US$296m 9.1%
3 United States US$235m 7.2%
4 Thailand US$198m 6.1%
5 Brazil US$165m 5.1%
6 Malaysia US$146m 4.5%
7 China US$145m 4.5%
8 Bolivia US$141m 4.3%
9 Canada US$118m 3.7%
10 Nepal US$93m 2.9%

Top importers

RankCountryValueShare
1 Canada US$709m 21.9%
2 United States US$237m 7.3%
3 Chile US$211m 6.5%
4 Peru US$135m 4.2%
5 United Kingdom US$115m 3.6%
6 Venezuela US$99m 3.1%
7 India US$96m 3%
8 Mexico US$96m 3%
9 Spain US$91m 2.8%
10 North Korea US$89m 2.7%

Import duty on this product around the world 162

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.

  • 10%median duty
  • 28number of duty-free countries (MFN)
  • 158%highest: Barbados, Thailand, Dominica

162

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 0% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 30% 2021 · HS 2007
Argentina 11% 10% – 12% 2023 · HS 2017
Armenia 15% 2023
Aruba 3% 0% – 6% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 7.5% 0% – 15% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 5% 2023
Bangladesh 2.5% 0% – 5% 2023 · HS 2017
Barbados 158% 2022 · HS 2017
Belarus 15% 2021 · HS 2017
Belize 0% 2023
Benin 20% 2023
Bermuda 0% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 10% 2023
Brazil 11% 10% – 12% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 35% 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 9% 2023
Colombia 20% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 20% 2023 · HS 2017
Dominica 40% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 20% 2023 · HS 2017
Egypt 0% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 10% 2023
Ethiopia 15% 5% – 30% 2021 · HS 2017
European Union (27 countries) 7.4% 5.1% – 9.6% 2023
Fiji 15% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 40% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 40% 2023 · HS 2017
Haiti 2.5% 0% – 5% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 39% 33% – 45% 2023
Indonesia 5% 2023
Iran 40% 2020 · HS 2017
Israel 3.5% 0% – 7% 2022 · HS 2017
Jamaica 40% 2023
Japan 6%* 2023
Jordan 7.5% 0% – 15% 2023
Kazakhstan 12% 2023
Kenya 35% 2023
Kiribati 30% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 15% 2021 · HS 2017
Laos 0% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 10% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 15% 2023
Malawi 25% 2021 · HS 2017
Malaysia 5% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 10% 2023
Mexico 5% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 10% 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 0% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 0% 2023
Norway 14% 2023
Oman 5% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 7.5% 7% – 8% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 13% 0% – 25% 2023
Paraguay 11% 10% – 12% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 7% 2023
Qatar 5% 2023
Russia 15% 2021 · HS 2017
Rwanda 35% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 12% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 10% 2023
South Korea 5% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 0% 2023
St Lucia 40% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 40% 2023
Sudan 40% 2021 · HS 2017
Suriname 40% 2023 · HS 2007
Switzerland 0% 2023
Syria 10% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Thailand 146% 2023
Togo 20% 2023
Tonga 10% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 18% 5% – 31% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 35% 2023
Ukraine 7.5% 5% – 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 4% 0% – 8% 2023
United States 9.6% 0% – 19% 2023
Uruguay 20% 10% – 25% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 40% 2023 · HS 2017
Vietnam 12% 5% – 15% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 6.7% 5% – 10% 2017 · HS 2017
Zambia 25%* 2023
Zimbabwe 20% 0.2% – 40% 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
42119 Soya bean oil, refined, & its fractions
End use (BEC Rev. 5)
Consumption goods · BEC 113201
CPC 2.1 product
21612 Soya bean oil, refined
ISIC Rev. 4 activity
1040 Manufacture of vegetable and animal oils and fats

Earlier HS editions

HSCode
20171507.90unchanged
20121507.90unchanged
20071507.90unchanged
20021507.90unchanged
19961507.90unchanged
19921507.90unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

EU deforestation regulation (EUDR)

Products of these commodities may only be placed on the EU market or exported if they are deforestation-free, legally produced and covered by a due diligence statement.

  • Soya applies from 30 December 2026

Soya-bean oil and its fractions, whether or not refined, but not chemically modified

Regulation (EU) 2023/1115, Annex I (consolidated text)

The UK Global Tariff divides subheading 1507.90 into 2 tariff lines; the duty is 8%.

In the EU Combined Nomenclature, subheading 1507.90 covers 2 tariff lines and the duty is between 5.1% and 9.6%.

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 8%.

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

Imports of refined soybean oil into the UK came to £116.3m between September 2025 and August 2026 (up 4% on the year before); Netherlands supplied 87%, followed by Ukraine.

In 2024, countries exported refined soybean oil worth US$3bn (+5.5% year on year).

The largest exporter was Argentina (US$1bn), followed by the Netherlands.

Questions and answers

What is the HS code for soya-bean oil and its fractions, whether or not refined: other?

Soya-bean oil and its fractions, whether or not refined: other fall under HS subheading 1507.90, part of heading 1507, in section III of the Harmonized System.

What is the import duty on soya-bean oil and its fractions in the UK?

Under the UK Global Tariff, imports under 1507.90 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on soya-bean oil and its fractions in the EU?

Under the EU Combined Nomenclature, imports under 1507.90 from countries without a preferential agreement are charged at 5.1% to 9.6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most soya-bean oil and its fractions?

Argentina, with US$1bn in 2024 (32.3% of world exports).

Which countries can export refined 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 8% applies. Pick a country above to see its rate.

Is there anti-dumping duty on refined 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 refined soybean oil from?

In the 12 months to August 2026, the largest suppliers were Netherlands (87%), Ukraine (4%) and Ireland (3%), out of total imports of £116.3m.

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