Subheading · Chapter 15 · Heading 1512

1512.21

1512.21: Crude oil, whether or not gossypol has been removed

Subheading 1512.21 belongs to heading 1512 (sunflower-seed, safflower or cotton-seed oil and fractions thereof) 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 2 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. 1512 21 00 00 Crude oil, whether or not gossypol has been removed
  2. 1512 21 10 00 For technical or industrial uses other than the manufacture of foodstuffs for human consumption
  3. 1512 21 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 2

  • 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 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£55k-8.5% · previous 12 months
Average import price£2.52 per kg
Jan 2024: £5kFeb 2024: £6kMar 2024: £4kApr 2024: £5kMay 2024: £4kJun 2024: £4kJul 2024: £5kAug 2024: £7kSept 2024: £1kOct 2024: £6kNov 2024: £5kDec 2024: £7kFeb 2025: £8kMar 2025: £5kApr 2025: £4kMay 2025: £5kJun 2025: £5kJul 2025: £6kAug 2025: £8kSept 2025: £3kOct 2025: £2kNov 2025: £8kDec 2025: £3kJan 2026: £2kFeb 2026: £5kMar 2026: £11kMay 2026: £5kJun 2026: £9kJul 2026: £7k 20242026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Italy £53k 95.4% -12.8%
Germany £3k 4.6% —

Same subheading in other tariffs

World trade in 2024

1512.21 · US$39m

Trade value (US$) no reported trade < US$41kUS$41k+US$584k+US$2m+> US$5m

Exports: 42
  1. Netherlands: US$21m
  2. Kenya: US$5m
  3. Benin: US$2m
  4. Tanzania: US$2m
  5. Azerbaijan: US$2m
  6. Kazakhstan: US$1m
  7. Uzbekistan: US$1m
  8. France: US$809k
  9. Poland: US$599k
  10. South Africa: US$584k
  11. United States: US$431k
  12. Côte d’Ivoire: US$356k
  13. Italy: US$143k
  14. Malaysia: US$110k
  15. Germany: US$98k
  16. Ukraine: US$94k
  17. Burkina Faso: US$60k
  18. Spain: US$58k
  19. Saudi Arabia: US$41k
  20. Japan: US$34k
  21. Singapore: US$31k
  22. China: US$31k
  23. Türkiye: US$27k
  24. Afghanistan: US$19k
  25. Canada: US$15k
  26. Sweden: US$14k
  27. Ireland: US$8k
  28. Egypt: US$5k
  29. Belgium: US$3k
  30. United Kingdom: US$3k
  31. Denmark: US$2k
  32. Latvia: US$1k
  33. Mozambique: US$600
  34. Russia: US$400
  35. Lithuania: US$300
  36. Czechia: US$200
  37. United Arab Emirates: US$100
  38. Greece: US$100
  39. Brazil: US$0
  40. Indonesia: US$0
  41. India: US$0
  42. South Korea: US$0

Top exporters

RankCountryValueShare
1 Netherlands US$21m 53.3%
2 Kenya US$5m 13.5%
3 Benin US$2m 5.9%
4 Tanzania US$2m 5.6%
5 Azerbaijan US$2m 4.9%
6 Kazakhstan US$1m 3.8%
7 Uzbekistan US$1m 3.7%
8 France US$809k 2.1%
9 Poland US$599k 1.5%
10 South Africa US$584k 1.5%

Top importers

RankCountryValueShare
1 Spain US$11m 27.6%
2 Germany US$8m 20.7%
3 Italy US$5m 13.5%
4 Tajikistan US$3m 6.5%
5 Nigeria US$2m 5.9%
6 Kenya US$2m 5.6%
7 Belgium US$2m 4.7%
8 Türkiye US$1m 3.3%
9 Netherlands US$884k 2.3%
10 Estonia US$614k 1.6%

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
  • 30number of duty-free countries (MFN)
  • 40%highest: Antigua & Barbuda, Barbados, Belize

163

Importing countryMFN dutylines from – todata year
Afghanistan 1% 2018 · HS 2012
Albania 0% 2023
Algeria 23% 15% – 30% 2023
Angola 2% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 40% 2021 · HS 2007
Argentina 10% 2023 · HS 2017
Armenia 10% 2023
Aruba 6% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 2.5% 0% – 5% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 5% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 40% 2022 · HS 2017
Belarus 10% 2021 · HS 2017
Belize 40% 2023
Benin 10% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 10% 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 4.5% 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 5% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 40% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 20% 2023 · HS 2017
Egypt 0% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 30% 2023
Eswatini 10% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 4.8% 3.2% – 6.4% 2023
Fiji 0% 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 40% 2023 · HS 2012
Guatemala 0% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 40% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 35% 2023
Indonesia 5% 2023
Iran 20% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 40% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 10% 2023
Kenya 10% 2023
Kuwait 5% 2023
Kyrgyzstan 10% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 10% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 8.3% 5% – 10% 2023
Malawi 10% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 15% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 10% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 5% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 4% 0% – 8% 2017 · HS 2017
Panama 10% 2023
Papua New Guinea 13% 0% – 25% 2023
Paraguay 10% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 10% 2021 · HS 2017
Rwanda 10% 2023
Samoa 20% 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 10% 2023
South Korea 5% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 40% 2023
St Lucia 40% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 40% 2023
Sudan 3% 2021 · HS 2017
Suriname 40% 2023 · HS 2007
Switzerland 0% 2023
Syria 5% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 10% 2023
Thailand 27%* 2023
Togo 10% 2023
Tonga 10% 2023 · HS 2017
Trinidad & Tobago 40% 2023 · HS 2012
Türkiye 21% 10% – 31% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 10% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 3% 0% – 6% 2023
United States 3%* 2023
Uruguay 10% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 40% 2023 · HS 2017
Vietnam 5% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 5% 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
42121 Cotton seed oil, crude, whether/not gossypol has been removed
End use (BEC Rev. 5)
Intermediate goods · BEC 111210
CPC 2.1 product
21681 Cottonseed oil, crude
ISIC Rev. 4 activity
1040 Manufacture of vegetable and animal oils and fats

Earlier HS editions

HSCode
20171512.21unchanged
20121512.21unchanged
20071512.21unchanged
20021512.21unchanged
19961512.21unchanged
19921512.21unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

The UK Global Tariff divides subheading 1512.21 into 2 tariff lines; the duty is 6%.

In the EU Combined Nomenclature, subheading 1512.21 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%.

Imports of these goods into the UK came to £55.4k between September 2025 and August 2026 (down 8% on the year before); Italy supplied 95%, followed by Germany.

In 2024, countries exported these goods worth US$39m (+58.8% year on year).

The largest exporter was the Netherlands (US$21m), followed by Kenya.

Legal notes

Additional notes

Products classified here

Questions and answers

What is the HS code for crude oil, whether or not gossypol has been removed?

Crude oil, whether or not gossypol has been removed fall under HS subheading 1512.21, part of heading 1512, in section III of the Harmonized System.

What is the import duty on crude oil, whether or not gossypol has been… in the UK?

Under the UK Global Tariff, imports under 1512.21 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 gossypol has been… in the EU?

Under the EU Combined Nomenclature, imports under 1512.21 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 gossypol has been…?

The Netherlands, with US$21m in 2024 (53.3% of world exports).

Which countries can export these goods 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.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Italy (95%) and Germany (5%), out of total imports of £55.4k.

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Typical products

Everyday names, not part of the legal text.