Subheading · Chapter 15 · Heading 1514

1514.99

1514.99: Rape, colza or mustard oil and fractions thereof, whether: other, other

Official description Other

1514.99 is a six-digit subheading of heading 1514, rape, colza or mustard oil and fractions thereof, 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 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. 1514 99 00 00 Other
  2. 1514 99 10 00 For technical or industrial uses other than the manufacture of foodstuffs for human consumption
  3. 1514 99 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
    • 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£2.7m+16.7% · previous 12 months
Average import price£1.49 per kg
Jan 2024: £110kFeb 2024: £94kMar 2024: £230kApr 2024: £172kMay 2024: £162kJun 2024: £1.2mJul 2024: £1.1mAug 2024: £298kSept 2024: £90kOct 2024: £555kNov 2024: £131kDec 2024: £242kJan 2025: £94kFeb 2025: £274kMar 2025: £151kApr 2025: £100kMay 2025: £176kJun 2025: £136kJul 2025: £78kAug 2025: £306kSept 2025: £233kOct 2025: £249kNov 2025: £125kDec 2025: £350kJan 2026: £257kFeb 2026: £167kMar 2026: £194kApr 2026: £286kMay 2026: £389kJun 2026: £143kJul 2026: £147kAug 2026: £184k 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
India £920k 33.8% +10.3%
Netherlands £521k 19.1% +56.7%
Australia £405k 14.9% +125.7%
Bangladesh £326k 12% -8.2%
France £323k 11.9% -15%
Poland £50k 1.8% -27.5%
China £46k 1.7% +188.7%
Germany £38k 1.4% -62.1%

Same subheading in other tariffs

World trade in 2024

1514.99 · US$344m

Trade value (US$) no reported trade < US$294kUS$294k+US$4m+US$16m+> US$28m

Exports: 87
  1. Germany: US$54m
  2. Netherlands: US$33m
  3. United Arab Emirates: US$28m
  4. Estonia: US$26m
  5. France: US$24m
  6. Belgium: US$22m
  7. Malaysia: US$18m
  8. China: US$16m
  9. Australia: US$14m
  10. Czechia: US$13m
  11. United States: US$10m
  12. India: US$9m
  13. Bangladesh: US$7m
  14. Spain: US$7m
  15. Poland: US$6m
  16. Slovakia: US$6m
  17. Portugal: US$5m
  18. Austria: US$5m
  19. Canada: US$4m
  20. Finland: US$4m
  21. United Kingdom: US$4m
  22. Romania: US$4m
  23. Croatia: US$3m
  24. Russia: US$2m
  25. Sweden: US$2m
  26. Lithuania: US$2m
  27. Italy: US$2m
  28. Belarus: US$2m
  29. Hungary: US$1m
  30. Denmark: US$1m
  31. Japan: US$1m
  32. Saudi Arabia: US$960k
  33. South Africa: US$914k
  34. Latvia: US$567k
  35. Switzerland: US$428k
  36. Fiji: US$346k
  37. Ukraine: US$339k
  38. Mexico: US$330k
  39. Pakistan: US$319k
  40. Singapore: US$294k
  41. New Zealand: US$289k
  42. Serbia: US$189k
  43. Bulgaria: US$148k
  44. Bosnia & Herzegovina: US$141k
  45. Türkiye: US$127k
  46. Indonesia: US$116k
  47. South Korea: US$89k
  48. Thailand: US$84k
  49. Greece: US$71k
  50. Nepal: US$71k
  51. Taiwan: US$60k
  52. Albania: US$53k
  53. Hong Kong SAR China: US$35k
  54. Israel: US$26k
  55. Kenya: US$17k
  56. Sri Lanka: US$14k
  57. Vietnam: US$12k
  58. Philippines: US$6k
  59. Ireland: US$5k
  60. Slovenia: US$4k

Top exporters

RankCountryValueShare
1 Germany US$54m 15.8%
2 Netherlands US$33m 9.7%
3 United Arab Emirates US$28m 8.2%
4 Estonia US$26m 7.5%
5 France US$24m 6.9%
6 Belgium US$22m 6.4%
7 Malaysia US$18m 5.3%
8 China US$16m 4.6%
9 Australia US$14m 4.2%
10 Czechia US$13m 3.9%

Top importers

RankCountryValueShare
1 France US$41m 11.9%
2 Israel US$38m 11.2%
3 Germany US$31m 8.9%
4 Singapore US$26m 7.6%
5 Netherlands US$25m 7.4%
6 Hong Kong SAR China US$20m 5.9%
7 Austria US$19m 5.4%
8 Lithuania US$14m 4.1%
9 New Zealand US$13m 3.9%
10 United States US$9m 2.6%

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
  • 25number of duty-free countries (MFN)
  • 45%highest: India, Barbados, Dominica

163

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 10% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 30% 2021 · HS 2007
Argentina 10% 2023 · HS 2017
Armenia 13% 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 25% 2023 · HS 2017
Barbados 40% 2022 · HS 2017
Belarus 13% 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 10% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 35% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 11% 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 7.5% 5% – 10% 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
French Polynesia 13% 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 45% 2023
Indonesia 5% 2023
Iran 10% 2020 · HS 2017
Israel 2.3% 0% – 7% 2022 · HS 2017
Jamaica 40% 2023
Japan 5.6%* 2023
Jordan 0% 2023
Kazakhstan 13% 2023
Kenya 35% 2023
Kuwait 5% 2023
Kyrgyzstan 13% 2021 · HS 2017
Laos 0% 2023 · HS 2017
Lebanon 15% 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 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 10% 2023
Mexico 0% 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 6.4%* 2023
Norway 14% 2023
Oman 5% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 5% 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 13% 2021 · HS 2017
Rwanda 35% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 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
Tanzania 30%* 2023
Thailand 27%* 2023
Togo 20% 2023
Tonga 10% 2023 · HS 2017
Trinidad & Tobago 40% 2023 · HS 2012
Türkiye 25% 20% – 31% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 35% 2023
Ukraine 5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 4% 0% – 8% 2023
United States 3.2% 0% – 6.4% 2023
Uruguay 10% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 13% 5% – 20% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 6.7% 5% – 10% 2017 · HS 2017
Zambia 25%* 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
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

HSCode
20171514.99unchanged
20121514.99unchanged
20071514.99unchanged
20021514.99unchanged
19961514.90changed
19921514.90changed

Correspondence tables of the United Nations Statistics Division (UNSD)

In the UK Global Tariff, subheading 1514.99 covers 2 tariff lines and the duty is 8%.

The EU Combined Nomenclature divides subheading 1514.99 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 these goods worth £2.7m (up 17% on the year before), at an average of £1.49 per kg; India supplied 34%, followed by Netherlands.

World trade in these goods reached US$344m in 2024, up 2.3% on 2023.

Germany was the largest exporter with 15.8% of the total, ahead of the Netherlands.

Questions and answers

What is the HS code for rape, colza or mustard oil and fractions thereof, whether: other, other?

Rape, colza or mustard oil and fractions thereof, whether: other, other fall under HS subheading 1514.99, 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 1514.99 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 rape, colza or mustard oil and fractions thereof in the EU?

Under the EU Combined Nomenclature, imports under 1514.99 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 rape, colza or mustard oil and fractions thereof?

Germany, with US$54m in 2024 (15.8% 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 8% 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 India (34%), Netherlands (19%) and Australia (15%), out of total imports of £2.7m.

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