Subheading · Chapter 15 · Heading 1514
1514.19: Low-erucic-acid rape or colza oil and its fractions: other
Refined canola/rapeseed oil (low erucic)
Official description Other
1514.19 is the HS subheading for refined canola/rapeseed oil (low erucic), under heading 1514 in chapter 15.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1514 19 00 00 Other
- 1514 19 10 00 For technical or industrial uses other than the manufacture of foodstuffs for human consumption
- 1514 19 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 2
- 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
- Tariff lines
- on 1 of 2 lines
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 8% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £71.6m | 43.8% | +336.3% | |
| £36.8m | 22.5% | +27.6% | |
| £28m | 17.1% | +23.4% | |
| £20.2m | 12.3% | +254.4% | |
| £2.8m | 1.7% | +54.6% | |
| £1.9m | 1.1% | +153% | |
| £858k | 0.5% | +30.9% | |
| £377k | 0.2% | -18.8% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$15m+US$79m+> US$231m
Exports: 88
- Canada: US$2.7bn
- Germany: US$676m
- Belgium: US$231m
- Netherlands: US$229m
- Czechia: US$171m
- Australia: US$102m
- Malaysia: US$101m
- Denmark: US$95m
- Poland: US$79m
- United Arab Emirates: US$77m
- Estonia: US$72m
- Austria: US$65m
- France: US$63m
- United States: US$63m
- Sweden: US$45m
- Hungary: US$38m
- Slovakia: US$36m
- United Kingdom: US$26m
- Spain: US$26m
- Romania: US$21m
- Belarus: US$18m
- Italy: US$15m
- Ukraine: US$12m
- Mexico: US$11m
- Singapore: US$10m
- China: US$10m
- Bosnia & Herzegovina: US$9m
- Switzerland: US$8m
- Russia: US$8m
- Japan: US$8m
- Finland: US$8m
- Türkiye: US$8m
- Lithuania: US$4m
- Uruguay: US$3m
- Hong Kong SAR China: US$3m
- India: US$2m
- Honduras: US$2m
- Bangladesh: US$2m
- Brazil: US$2m
- Slovenia: US$2m
- Serbia: US$2m
- Latvia: US$2m
- South Africa: US$2m
- Cyprus: US$1m
- Ireland: US$1m
- Croatia: US$1m
- Portugal: US$783k
- Greece: US$771k
- Kazakhstan: US$523k
- Montenegro: US$498k
- Tunisia: US$416k
- South Korea: US$370k
- Thailand: US$342k
- Bulgaria: US$341k
- Saudi Arabia: US$329k
- Argentina: US$261k
- Moldova: US$216k
- New Zealand: US$213k
- Guatemala: US$197k
- Philippines: US$167k
Trade value (US$) no reported trade < US$162kUS$162k+US$4m+US$34m+> US$133m
Imports: 187
- United States: US$2.6bn
- Netherlands: US$471m
- Germany: US$208m
- Belgium: US$158m
- France: US$136m
- United Kingdom: US$133m
- Mexico: US$130m
- Sweden: US$112m
- Israel: US$91m
- Poland: US$88m
- Austria: US$84m
- New Zealand: US$83m
- Ireland: US$61m
- Norway: US$58m
- Hungary: US$48m
- Philippines: US$43m
- Slovakia: US$42m
- Malaysia: US$41m
- Lithuania: US$34m
- Spain: US$31m
- Czechia: US$30m
- Hong Kong SAR China: US$29m
- Finland: US$27m
- Canada: US$26m
- Denmark: US$21m
- Italy: US$20m
- Latvia: US$17m
- Australia: US$15m
- South Korea: US$15m
- Estonia: US$14m
- Indonesia: US$13m
- China: US$13m
- Singapore: US$12m
- Switzerland: US$10m
- Vietnam: US$9m
- United Arab Emirates: US$7m
- Guatemala: US$7m
- Japan: US$6m
- Honduras: US$5m
- Fiji: US$5m
- Saudi Arabia: US$5m
- Thailand: US$5m
- Romania: US$5m
- Taiwan: US$4m
- Macao SAR China: US$4m
- Argentina: US$4m
- Croatia: US$4m
- Bulgaria: US$4m
- Colombia: US$3m
- Iceland: US$3m
- Brazil: US$3m
- Portugal: US$3m
- Serbia: US$3m
- Greece: US$2m
- El Salvador: US$2m
- Costa Rica: US$2m
- Panama: US$2m
- Dominican Republic: US$2m
- Nigeria: US$2m
- Ukraine: US$2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$2.7bn | 52.9% | |
| 2 | US$676m | 13.4% | |
| 3 | US$231m | 4.6% | |
| 4 | US$229m | 4.5% | |
| 5 | US$171m | 3.4% | |
| 6 | US$102m | 2% | |
| 7 | US$101m | 2% | |
| 8 | US$95m | 1.9% | |
| 9 | US$79m | 1.6% | |
| 10 | US$77m | 1.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$2.6bn | 51.5% | |
| 2 | US$471m | 9.3% | |
| 3 | US$208m | 4.1% | |
| 4 | US$158m | 3.1% | |
| 5 | US$136m | 2.7% | |
| 6 | US$133m | 2.6% | |
| 7 | US$130m | 2.6% | |
| 8 | US$112m | 2.2% | |
| 9 | US$91m | 1.8% | |
| 10 | US$88m | 1.7% |
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
- 27number of duty-free countries (MFN)
- 55%highest: Iran, India, Barbados
163
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 2.5% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 30% | 2021 · HS 2007 | ||
| 10% | 2023 · HS 2017 | ||
| 13% | 2023 | ||
| 3% | 0% – 6% | 2021 · HS 2012 | |
| 5% | 2023 | ||
| 7.5% | 0% – 15% | 2023 · HS 2017 | |
| 0% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 40% | 2022 · HS 2017 | ||
| 13% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2022 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 35% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 11% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 9% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 14% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2017 | ||
| 40% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2019 · HS 2017 | ||
| 15% | 2022 | ||
| 30% | 2023 | ||
| 10% | 2023 | ||
| 15% | 5% – 30% | 2021 · HS 2017 | |
| 7.4% | 5.1% – 9.6% | 2023 | |
| 15% | 2023 | ||
| 13% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 40% | 2023 · HS 2012 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 40% | 2023 · HS 2017 | ||
| 2.5% | 0% – 5% | 2020 · HS 2017 | |
| 15% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 45% | 2023 | ||
| 5% | 2023 | ||
| 55% | 2020 · HS 2017 | ||
| 3.5% | 0% – 7% | 2022 · HS 2017 | |
| 40% | 2023 | ||
| 5.4%* | 2023 | ||
| 0% | 2023 | ||
| 12% | 2023 | ||
| 35% | 2023 | ||
| 5% | 2023 | ||
| 13% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 10% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 3% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 40% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 14% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 7.5% | 7% – 8% | 2017 · HS 2017 | |
| 10% | 2023 | ||
| 13% | 0% – 25% | 2023 | |
| 10% | 2023 · HS 2017 | ||
| 6% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 13% | 2021 · HS 2017 | ||
| 35% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 12% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 40% | 2023 · HS 2012 | ||
| 5% | 2021 · HS 2017 | ||
| 40% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 40% | 2023 · HS 2007 | ||
| 0% | 2023 | ||
| 10% | 2020 · HS 2012 | ||
| 5% | 2021 · HS 2012 | ||
| 29%* | 2023 | ||
| 27%* | 2023 | ||
| 20% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 30% | 2023 · HS 2012 | ||
| 25% | 20% – 31% | 2023 | |
| 15% | 2017 · HS 2017 | ||
| 35% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 4% | 0% – 8% | 2023 | |
| 6.4% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 4% | 2021 · HS 2012 | ||
| 6.7% | 5% – 10% | 2017 · HS 2017 | |
| 25%* | 2023 | ||
| 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
- 42179 Rape, colza/mustard oil, refined, & fractions thereof
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 21642 Rape, colza and mustard oil, refined
- ISIC Rev. 4 activity
- 1040 Manufacture of vegetable and animal oils and fats
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 1514.19 | unchanged |
| 2012 | 1514.19 | unchanged |
| 2007 | 1514.19 | unchanged |
| 2002 | 1514.19 | unchanged |
| 1996 | 1514.90 | changed |
| 1992 | 1514.90 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
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.
-
CELEX 32026R2163 · Source: eur-lex.europa.eu
In the UK Global Tariff, subheading 1514.19 covers 2 tariff lines and the duty is 8%.
The EU Combined Nomenclature divides subheading 1514.19 into 2 tariff lines; the duty is between 5.1% and 9.6% (average 7.4%).
Goods from 168 countries can enter the UK at a preferential rate instead of the standard 8%; 168 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 refined canola/rapeseed oil (low erucic) worth £163.7m (up 108% on the year before), at an average of £1.08 per kg; Netherlands supplied 44%, followed by Germany.
World trade in refined canola/rapeseed oil (low erucic) reached US$5bn in 2024, down 20.4% on 2023.
Canada was the largest exporter with 52.9% of the total, ahead of Germany.
Legal notes
Subheading notes
1. For the purposes of subheading 150930, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2,0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.
2. For the purposes of subheadings 151411 and 151419, the expression ‘low-erucic-acid rape or colza oil’ means the fixed oil which has an erucic acid content of less than 2 % by weight.
Questions and answers
What is the HS code for low-erucic-acid rape or colza oil and its fractions: other?
Low-erucic-acid rape or colza oil and its fractions: other fall under HS subheading 1514.19, part of heading 1514, in section III of the Harmonized System.
What is the import duty on low-erucic-acid rape or colza oil and its… in the UK?
Under the UK Global Tariff, imports under 1514.19 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 low-erucic-acid rape or colza oil and its… in the EU?
Under the EU Combined Nomenclature, imports under 1514.19 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 low-erucic-acid rape or colza oil and its…?
Canada, with US$2.7bn in 2024 (52.9% of world exports).
Which countries can export refined canola/rapeseed oil (low erucic) 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.
Where does the UK import refined canola/rapeseed oil (low erucic) from?
In the 12 months to August 2026, the largest suppliers were Netherlands (44%), Germany (23%) and Belgium (17%), out of total imports of £163.7m.