Subheading · Chapter 15 · Heading 1508

1508.90

1508.90: Groundnut oil and its fractions, whether or not refined: other

Official description Other

1508.90 is a six-digit subheading of heading 1508, groundnut oil and its fractions, chapter 15.

What you pay

Importing into UK

Customs duty Free standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1508 90 00 00 Other
  2. 1508 90 10 00 For technical or industrial uses other than the manufacture of foodstuffs for human consumption Free
  3. 1508 90 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.

Additional duties and charges 1

  • 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)
    Tariff lines
    on 1 of 2 lines

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)—Free
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–Switzerland agreement Switzerland 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–Faroe Islands agreement Faroe Islands 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–Liechtenstein agreement Liechtenstein 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£7.3m-8.1% · previous 12 months
Average import price£1.96 per kg
Jan 2024: £1.1mFeb 2024: £554kMar 2024: £680kApr 2024: £733kMay 2024: £762kJun 2024: £936kJul 2024: £813kAug 2024: £695kSept 2024: £703kOct 2024: £545kNov 2024: £784kDec 2024: £681kJan 2025: £451kFeb 2025: £664kMar 2025: £671kApr 2025: £753kMay 2025: £533kJun 2025: £699kJul 2025: £843kAug 2025: £637kSept 2025: £580kOct 2025: £573kNov 2025: £640kDec 2025: £623kJan 2026: £508kFeb 2026: £773kMar 2026: £461kApr 2026: £674kMay 2026: £654kJun 2026: £668kJul 2026: £602kAug 2026: £563k 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
Belgium £6.3m 86.3% -11%
India £521k 7.1% +178.1%
Italy £333k 4.6% —
France £64k 0.9% -89%
China £37k 0.5% +652%
Hong Kong SAR China £34k 0.5% -7.6%
Lithuania £5k 0.1% —
United States £2k 0% -92.6%

Same subheading in other tariffs

World trade in 2024

1508.90 · US$134m

Trade value (US$) no reported trade < US$19kUS$19k+US$257k+US$6m+> US$18m

Exports: 87
  1. Belgium: US$31m
  2. China: US$21m
  3. Brazil: US$18m
  4. United States: US$12m
  5. India: US$11m
  6. France: US$7m
  7. Italy: US$6m
  8. Netherlands: US$6m
  9. Hong Kong SAR China: US$5m
  10. Germany: US$4m
  11. Taiwan: US$4m
  12. Spain: US$2m
  13. Malaysia: US$1m
  14. Slovakia: US$1m
  15. United Kingdom: US$674k
  16. Chile: US$657k
  17. Australia: US$499k
  18. Mexico: US$435k
  19. Austria: US$345k
  20. Switzerland: US$257k
  21. South Africa: US$257k
  22. Portugal: US$159k
  23. Senegal: US$136k
  24. Mozambique: US$133k
  25. Luxembourg: US$127k
  26. Egypt: US$100k
  27. Argentina: US$100k
  28. Canada: US$63k
  29. Uganda: US$62k
  30. Japan: US$61k
  31. Czechia: US$55k
  32. Denmark: US$48k
  33. Singapore: US$43k
  34. Kuwait: US$35k
  35. Pakistan: US$29k
  36. New Zealand: US$29k
  37. Sweden: US$27k
  38. Türkiye: US$20k
  39. Saudi Arabia: US$19k
  40. Poland: US$19k
  41. Peru: US$17k
  42. Thailand: US$16k
  43. Israel: US$13k
  44. Greece: US$12k
  45. Lithuania: US$9k
  46. South Korea: US$9k
  47. Myanmar (Burma): US$7k
  48. Latvia: US$7k
  49. Nigeria: US$5k
  50. Romania: US$4k
  51. Bulgaria: US$3k
  52. Norway: US$2k
  53. Ghana: US$2k
  54. Russia: US$2k
  55. Algeria: US$2k
  56. United Arab Emirates: US$1k
  57. Slovenia: US$1k
  58. Indonesia: US$1k
  59. Morocco: US$1k
  60. Zambia: US$900

Top exporters

RankCountryValueShare
1 Belgium US$31m 22.9%
2 China US$21m 15.4%
3 Brazil US$18m 13.7%
4 United States US$12m 9%
5 India US$11m 8.2%
6 France US$7m 5.5%
7 Italy US$6m 4.7%
8 Netherlands US$6m 4.2%
9 Hong Kong SAR China US$5m 3.6%
10 Germany US$4m 3.2%

Top importers

RankCountryValueShare
1 Hong Kong SAR China US$22m 16.1%
2 United Kingdom US$11m 8.5%
3 China US$11m 8.3%
4 France US$11m 8.3%
5 Canada US$11m 7.8%
6 United States US$9m 6.3%
7 Netherlands US$8m 6%
8 Germany US$8m 5.8%
9 Italy US$8m 5.6%
10 Norway US$3m 2.5%

Import duty on this product around the world 163

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
  • 25number of duty-free countries (MFN)
  • 55%highest: Iran, Barbados, Dominica

163

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 6% 2% – 10% 2023
Algeria 30% 2023
Angola 0% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 30% 2021 · HS 2007
Argentina 12% 2023 · HS 2017
Armenia 3% 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 10% 2023 · HS 2017
Barbados 40% 2022 · HS 2017
Belarus 3% 2021 · HS 2017
Belize 0% 2023
Benin 35% 2023
Bermuda 0% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 9.8% 2023
Brazil 12% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 35% 2023
Burundi 35% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 9.5% 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 10% 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 35% 2023 · HS 2017
Cuba 20% 2023 · HS 2017
Dominica 40% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 20% 2023 · HS 2017
Egypt 7.5% 5% – 10% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 9.8% 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 35% 2023
Georgia 0% 2022 · HS 2017
Ghana 35% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 40% 2023 · HS 2012
Guatemala 15% 2023
Guinea 35% 2023
Guinea-Bissau 35% 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 38% 35% – 45% 2023
Indonesia 5% 2023
Iran 55% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 40% 2023
Japan 2.4%* 2023
Jordan 25% 2023
Kazakhstan 3% 2023
Kenya 35% 2023
Kiribati 30% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 3% 2021 · HS 2017
Laos 0% 2023 · HS 2017
Lebanon 15% 2020 · HS 2017
Lesotho 9.8% 2023
Liberia 35% 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 35% 2023
Mauritania 35% 2023 · HS 2017
Mauritius 10% 2023
Mexico 20% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 15% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 9.8% 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 0% 2023
Nicaragua 15% 2023
Niger 35% 2023
Nigeria 35% 2023
North Macedonia 0% 2023
Norway 14% 2023
Oman 5% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 4% 0% – 8% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 13% 0% – 25% 2023
Paraguay 12% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 3% 2021 · HS 2017
Rwanda 35% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 35% 2023
Seychelles 0% 2023
Sierra Leone 35% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 9.8% 2023
South Korea 27% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 25% 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
Tanzania 25%* 2023
Thailand 27%* 2023
Togo 35% 2023
Tonga 10% 2023 · HS 2017
Trinidad & Tobago 40% 2023 · HS 2012
Türkiye 21% 20% – 23% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 35% 2023
Ukraine 7.5% 5% – 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 2.5%* 2023
Uruguay 12% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 20% 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
42139 Groundnut oil, refined, & its fractions
End use (BEC Rev. 5)
Consumption goods · BEC 113201
CPC 2.1 product
21622 Groundnut oil, refined
ISIC Rev. 4 activity
1040 Manufacture of vegetable and animal oils and fats

Earlier HS editions

HSCode
20171508.90unchanged
20121508.90unchanged
20071508.90unchanged
20021508.90unchanged
19961508.90unchanged
19921508.90unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

In the UK Global Tariff, subheading 1508.90 covers 2 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 1508.90 into 2 tariff lines; the duty is between 5.1% and 9.6% (average 7.4%).

Goods from 171 countries can enter the UK at a preferential rate instead of the standard Free; 171 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 £7.3m (down 8% on the year before), at an average of £1.96 per kg; Belgium supplied 86%, followed by India.

World trade in these goods reached US$134m in 2024, up 1.6% on 2023.

Belgium was the largest exporter with 22.9% of the total, ahead of China.

Questions and answers

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

Groundnut oil and its fractions, whether or not refined: other fall under HS subheading 1508.90, part of heading 1508, in section III of the Harmonized System.

What is the import duty on groundnut oil and its fractions in the UK?

Under the UK Global Tariff, imports under 1508.90 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on groundnut oil and its fractions in the EU?

Under the EU Combined Nomenclature, imports under 1508.90 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 groundnut oil and its fractions?

Belgium, with US$31m in 2024 (22.9% of world exports).

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

171 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 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 Belgium (86%), India (7%) and Italy (5%), out of total imports of £7.3m.

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