Subheading · Section III
1514.91: Rape, colza or mustard oil and fractions thereof, whether: other, crude oil
Official description Crude oil
- 6%UK
- 3.2%–6.4%EU
- 40%Türkiye
- 0%–6.4%USA
- US$551.7mWorld trade in 2024
1514.91 is a six-digit subheading of heading 1514, rape, colza or mustard oil and fractions thereof, chapter 15.
In the UK Global Tariff, subheading 1514.91 covers 2 tariff lines and the duty is 6%.
The EU Combined Nomenclature divides subheading 1514.91 into 2 tariff lines; the duty is between 3.2% and 6.4% (average 4.8%).
In the Turkish Customs Tariff Schedule, subheading 1514.91 covers 2 tariff lines and the statutory rate is 40%.
The Harmonized Tariff Schedule of the United States divides subheading 1514.91 into 2 tariff lines; the duty is between 0% and 6.4% (average 3.2%). 1 of them is duty-free.
World trade in these goods reached US$551.7m in 2024, down 20.1% on 2023.
The Netherlands was the largest exporter with 26% of the total, ahead of Belgium.
Belgium imported the most (US$155.4m).
The United Kingdom ranked 18th among 62 exporters with US$2.1m; its largest buyer was Germany.
The United Kingdom imported US$13.3m, most of it from the Netherlands.
Duty rates compared
The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
UK Global Tariff
UK lines →- 1514 91 00 00 Crude oil
- 1514 91 10 00 For technical or industrial uses other than the manufacture of foodstuffs for human consumption
- 1514 91 90 00 Other 6%
EU Combined Nomenclature
EU lines →- 1514 91 Crude oil:
- 1514 91 10 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 3.2%—
- 1514 91 90 Other 6.4%—
Turkish Customs Tariff Schedule
Türkiye lines →This line has no official text in this language; it is shown in the language of its tariff.
- 1514.91 Ham yağlar :
- 1514.91.10.00.00 Teknik veya sınai amaçlarla kullanılanlar (insan gıdası olarak kullanılan ürünlerin imalinde kullanılanlar hariç) 40%
- 1514.91.90.00.00 Diğerleri 40%
Harmonized Tariff Schedule of the United States
USA lines →- 1514.91 Crude oil:
- 1514.91.10.00 Imported to be used in the manufacture of rubber substitutes or lubricating oil Freekg
- 1514.91.90 Other 6.4%
- 1514.91.90.10 Rape or colza oil and its fractions kg
- 1514.91.90.20 Mustard seed oil and its fractions kg
Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).
World trade in 2024
Trade value (US$) no reported trade < US$293kUS$293k+US$2.6m+US$16.5m+> US$119.1m
Exports: 62
- Netherlands: US$143.4m
- Belgium: US$119.1m
- Germany: US$98m
- Canada: US$64.4m
- France: US$48.8m
- Denmark: US$16.5m
- India: US$11.2m
- Australia: US$11.2m
- Lithuania: US$3.5m
- Estonia: US$3.3m
- Romania: US$3m
- Spain: US$2.8m
- Pakistan: US$2.6m
- Russia: US$2.6m
- Türkiye: US$2.6m
- United Arab Emirates: US$2.6m
- Serbia: US$2.4m
- United Kingdom: US$2.1m
- Poland: US$2m
- Czechia: US$2m
- Ukraine: US$1.9m
- Austria: US$1.1m
- United States: US$829.9k
- Bangladesh: US$566.3k
- Portugal: US$461.2k
- Italy: US$413.6k
- Nepal: US$346.5k
- Sweden: US$343.8k
- China: US$334.1k
- Japan: US$293k
- Belarus: US$276.8k
- Hungary: US$177.1k
- Slovenia: US$102.8k
- Croatia: US$99.2k
- South Africa: US$76.7k
- Bosnia & Herzegovina: US$62.5k
- Singapore: US$53.2k
- Malaysia: US$47.2k
- Bulgaria: US$42.2k
- Greece: US$35.5k
- Senegal: US$25.2k
- Latvia: US$21.5k
- Luxembourg: US$18.6k
- Ethiopia: US$18.4k
- Ireland: US$3.4k
- Finland: US$3k
- Macao SAR China: US$2.8k
- Norway: US$1.5k
- Slovakia: US$1.5k
- Zambia: US$900
- South Korea: US$700
- Taiwan: US$600
- Israel: US$500
- Togo: US$500
- Fiji: US$400
- Switzerland: US$200
- Kazakhstan: US$200
- Sri Lanka: US$100
- Malta: US$100
- Brazil: US$0
Trade value (US$) no reported trade < US$14.4kUS$14.4k+US$369.5k+US$5.2m+> US$71.4m
Imports: 133
- Belgium: US$155.4m
- Netherlands: US$114.2m
- Germany: US$86.3m
- United States: US$71.4m
- Sweden: US$18.9m
- France: US$14.7m
- United Kingdom: US$13.3m
- Taiwan: US$9.3m
- Italy: US$9m
- Saudi Arabia: US$6.3m
- Czechia: US$5.7m
- Austria: US$5.7m
- China: US$5.2m
- Spain: US$5m
- Ireland: US$3.9m
- United Arab Emirates: US$2.8m
- Denmark: US$2.8m
- Estonia: US$2.7m
- Canada: US$2.4m
- Greece: US$2.4m
- Japan: US$1.7m
- Finland: US$1.4m
- Fiji: US$1.2m
- Slovakia: US$1.1m
- India: US$1.1m
- Israel: US$736.6k
- Australia: US$539.2k
- Mauritius: US$525.8k
- Bhutan: US$519.5k
- Qatar: US$437.8k
- Malta: US$422.1k
- Singapore: US$401.2k
- New Zealand: US$369.5k
- Cyprus: US$335.5k
- Kuwait: US$239.2k
- Lithuania: US$230.5k
- Oman: US$198.3k
- Iceland: US$198.1k
- Slovenia: US$194.8k
- South Korea: US$187.5k
- Malaysia: US$162.2k
- Hong Kong SAR China: US$152.4k
- Bahrain: US$148.2k
- Poland: US$144.4k
- Switzerland: US$126.2k
- Mexico: US$120.8k
- Norway: US$114.7k
- Croatia: US$107.1k
- Nepal: US$106.9k
- Thailand: US$78.8k
- Kazakhstan: US$74.4k
- Sri Lanka: US$72.1k
- Romania: US$70.6k
- Indonesia: US$48.4k
- North Korea: US$46.7k
- Maldives: US$42k
- Latvia: US$38.1k
- Luxembourg: US$28.6k
- Burkina Faso: US$26.4k
- Philippines: US$25.7k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$143.4m | 26% | |
| 2 | US$119.1m | 21.6% | |
| 3 | US$98m | 17.8% | |
| 4 | US$64.4m | 11.7% | |
| 5 | US$48.8m | 8.9% | |
| 6 | US$16.5m | 3% | |
| 7 | US$11.2m | 2% | |
| 8 | US$11.2m | 2% | |
| 9 | US$3.5m | 0.6% | |
| 10 | US$3.3m | 0.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$155.4m | 28.2% | |
| 2 | US$114.2m | 20.7% | |
| 3 | US$86.3m | 15.6% | |
| 4 | US$71.4m | 12.9% | |
| 5 | US$18.9m | 3.4% | |
| 6 | US$14.7m | 2.7% | |
| 7 | US$13.3m | 2.4% | |
| 8 | US$9.3m | 1.7% | |
| 9 | US$9m | 1.6% | |
| 10 | US$6.3m | 1.1% |
Legal notes
Additional notes
1. For the purposes of subheadings 150710, 150810, 15101000, 151110, 151211, 151221, 151311, 151321, 151411, 151491, 151511, 151521, 15155011, 15155019, 15159021, 15159029, 15159040 to 15159059 and 15180031:
(a) fixed vegetable oils, fluid or solid, obtained by pressure, are to be considered as ‘crude’ if they have undergone no other processing than:
decantation within the normal time limits,
centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any absorption filtering process or any other physical or chemical process);
(b) fixed vegetable oils, fluid or solid, obtained by extraction are to continue to be considered as ‘crude’ when they cannot be distinguished, by their colour, odour or taste, nor by recognised special analytical properties, from vegetable oils and fats obtained by pressure;
(c) the expression ‘crude oils’ is to be taken to extend to degummed soya-bean oil and to cotton-seed oil from which the gossypol has been removed.
2.
A. Headings 1509 and 1510 cover only oils derived solely from the treatment of olives and having the characteristics, with regard to the content of fatty acids and sterols, which are referred to in Annex I to Commission Delegated Regulation (EU) 2022/2104. Their presence can be determined using methods no. 6 (COI/T.20/Doc. No 33 (Determination of fatty acid methyl esters by gas chromatography)) and no. 8 (COI/T.20/Doc. No 26 (Determination of the composition and content of sterols, triterpenic dialcohols and aliphatic alcohols by capillary gas chromatography)) set out in Annex I to Commission Implementing Regulation (EU) 2022/2105.
Headings 1509 and 1510 do not cover chemically altered olive oil (in particular re-esterified olive oil) and mixtures of olive oil with other oils. The presence of re-esterified olive oil is ascertained using the method no. 3 (COI/T.20/Doc. No 23 (Determination of the percentage of 2-glyceryl monopalmitate)) set out in Annex I to Implementing Regulation (EU) 2022/2105.
B. Subheadings 15092000, 15093000 and 15094000 cover only the olive oils defined in points 1, 2 and 3 below, obtained solely by mechanical or other physical means under conditions which do not lead to the modification of the oil, and which have not undergone any treatment other than washing, decantation, centrifugation or filtration. Olive oils obtained using solvents, chemical or biochemical reagents, or re-esterification processes, as well as any mixtures with oils of other kinds, are excluded from these subheadings.
1. For the purposes of subheading 15092000, ‘extra virgin olive oil’ means olive oil having the characteristics of olive oils of category 1 as set out in Annex I to Delegated Regulation (EU) 2022/2104.
2. Subheading 15093000 covers virgin olive oils which have the characteristics of olive oils of category 2 as set out in Annex I to Delegated Regulation (EU) 2022/2104.
3. For the purposes of subheading 15094000, covers virgin olive oils which have the characteristics of olive oils of category 3 as set out in Annex I to Delegated Regulation (EU) 2022/2104.
C. Subheading 15099000 covers olive oil obtained by the treatment of olive oils of subheadings 15092000, 15093000 and 15094000, whether or not blended with extra virgin olive oil or virgin olive oil, and having the characteristics of olive oils of categories 4 and 5 as set out in Annex I to Delegated Regulation (EU) 2022/2104.
D. For the purposes of subheading 15101000, ‘crude olive pomace oil’ means oils with the characteristics of olive oils of category 6 as set out in Annex I to Delegated Regulation (EU) 2022/2104.
E. Subheading 15109000 covers oils obtained by the treatment of oils of subheading 15101000, whether or not blended with extra virgin olive oil or virgin olive oil, and oils not having the characteristics of the oils referred to in points B, C and D of this additional note.
Oils of this subheading must have the characteristics of the olive oils of categories 7 and 8 as set out in Annex I to Delegated Regulation (EU) 2022/2104.
3. Subheadings 15220031 and 15220039 do not cover:
(a) residues resulting from the treatment of fatty substances containing oil having an iodine index, determined in accordance with the ISO 3961 method, lower than 70 or higher than 100;
(b) residues resulting from the treatment of fatty substances containing oil having an iodine index higher than 70 or lower than 100, of which the peak area representing the retention volume of apparent betasitosterol, determined in accordance with method no. 8 (COI/T.20/Doc. No 26 (Determination of the composition and content of sterols, triterpenic dialcohols and aliphatic alcohols by capillary gas chromatography)) set out in Annex I to Implementing Regulation (EU) 2022/2105, is less than 93,0 % of the total sterol peak areas.
4. The analytical methods for the determination of the characteristics of the products referred to above are those laid down in the Annexes to Implementing Regulation (EU) 2022/2105.
5. Food preparations made from products of Chapter 15 presented in measured doses, such as capsules, tablets, pastilles and pills, intended for use as food supplements, are excluded from this Chapter. The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines the dosage, the way in which it is absorbed and the place where it is supposed to become active. Such food preparations are to be classified under heading 2106 insofar as they are not specified or included elsewhere.
Products classified here
Questions and answers
What is the HS code for rape, colza or mustard oil and fractions thereof, whether: other, crude oil?
Rape, colza or mustard oil and fractions thereof, whether: other, crude oil fall under HS subheading 1514.91, part of heading 1514, in section III of the Harmonized System.
What is the import duty on rape, colza or mustard oil and fractions thereof in the UK?
Under the UK Global Tariff, imports under 1514.91 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 rape, colza or mustard oil and fractions thereof in the EU?
Under the EU Combined Nomenclature, imports under 1514.91 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 rape, colza or mustard oil and fractions thereof?
The Netherlands, with US$143.4m in 2024 (26% of world exports).