Subheading · Chapter 15 · Heading 1514
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
Rates by national line · UK Global Tariff
UK lines →- 1514 99 00 00 Other
- 1514 99 10 00 For technical or industrial uses other than the manufacture of foodstuffs for human consumption
- 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 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 |
|---|---|---|---|
 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
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$294.2kUS$294.2k+US$4.2m+US$15.7m+> US$28.3m
Exports: 87
- Germany: US$54.2m
- Netherlands: US$33.5m
- United Arab Emirates: US$28.3m
- Estonia: US$25.9m
- France: US$23.8m
- Belgium: US$21.9m
- Malaysia: US$18.4m
- China: US$15.7m
- Australia: US$14.4m
- Czechia: US$13.5m
- United States: US$10m
- India: US$8.8m
- Bangladesh: US$7m
- Spain: US$6.7m
- Poland: US$6.3m
- Slovakia: US$5.6m
- Portugal: US$5m
- Austria: US$4.9m
- Canada: US$4.3m
- Finland: US$4.2m
- United Kingdom: US$4m
- Romania: US$4m
- Croatia: US$2.9m
- Russia: US$2.3m
- Sweden: US$2.3m
- Lithuania: US$2.1m
- Italy: US$1.6m
- Belarus: US$1.5m
- Hungary: US$1.5m
- Denmark: US$1.4m
- Japan: US$1.4m
- Saudi Arabia: US$959.5k
- South Africa: US$914k
- Latvia: US$566.9k
- Switzerland: US$428k
- Fiji: US$346.1k
- Ukraine: US$339.2k
- Mexico: US$330.3k
- Pakistan: US$318.8k
- Singapore: US$294.2k
- New Zealand: US$289.4k
- Serbia: US$189.4k
- Bulgaria: US$147.5k
- Bosnia & Herzegovina: US$141.3k
- Türkiye: US$127.2k
- Indonesia: US$115.8k
- South Korea: US$88.7k
- Thailand: US$84k
- Greece: US$71.2k
- Nepal: US$70.5k
- Taiwan: US$60.4k
- Albania: US$53.2k
- Hong Kong SAR China: US$35.2k
- Israel: US$26.3k
- Kenya: US$17k
- Sri Lanka: US$14.2k
- Vietnam: US$11.9k
- Philippines: US$6.3k
- Ireland: US$5.3k
- Slovenia: US$4.1k
Trade value (US$) no reported trade < US$34.7kUS$34.7k+US$541.5k+US$5m+> US$20.3m
Imports: 171
- France: US$40.8m
- Israel: US$38.4m
- Germany: US$30.6m
- Singapore: US$26.3m
- Netherlands: US$25.4m
- Hong Kong SAR China: US$20.3m
- Austria: US$18.7m
- Lithuania: US$14.1m
- New Zealand: US$13.3m
- United States: US$8.8m
- Japan: US$8.3m
- Spain: US$8.2m
- Italy: US$7.1m
- Sweden: US$6.1m
- United Kingdom: US$5.5m
- Belgium: US$5m
- Taiwan: US$5m
- Saudi Arabia: US$4.8m
- Australia: US$4.8m
- Vietnam: US$4.5m
- Canada: US$4.2m
- Bulgaria: US$3.9m
- Czechia: US$3.9m
- Mexico: US$2.9m
- Denmark: US$2.8m
- Norway: US$2.5m
- Poland: US$2.2m
- Portugal: US$2.1m
- Ireland: US$1.8m
- Philippines: US$1.8m
- Brazil: US$1.6m
- Iceland: US$1.3m
- Kuwait: US$1.1m
- South Korea: US$1.1m
- Latvia: US$1m
- Finland: US$1m
- Georgia: US$639.2k
- Bahrain: US$622.5k
- Estonia: US$597.2k
- Malaysia: US$581.1k
- Belize: US$563.8k
- Switzerland: US$541.5k
- Fiji: US$499.1k
- United Arab Emirates: US$459.2k
- Qatar: US$450.4k
- India: US$413.9k
- Greece: US$402.2k
- Thailand: US$395k
- Luxembourg: US$394.9k
- Bahamas: US$383.6k
- Romania: US$380k
- China: US$345.3k
- Egypt: US$312.7k
- Serbia: US$309k
- Sri Lanka: US$294.7k
- Slovenia: US$239.2k
- Dominican Republic: US$236.7k
- Nepal: US$221.4k
- Peru: US$206.9k
- Nigeria: US$184k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$54.2m | 15.8% |
| 2 | Netherlands | US$33.5m | 9.7% |
| 3 |  United Arab Emirates | US$28.3m | 8.2% |
| 4 |  Estonia | US$25.9m | 7.5% |
| 5 | France | US$23.8m | 6.9% |
| 6 |  Belgium | US$21.9m | 6.4% |
| 7 |  Malaysia | US$18.4m | 5.3% |
| 8 | China | US$15.7m | 4.6% |
| 9 | Australia | US$14.4m | 4.2% |
| 10 |  Czechia | US$13.5m | 3.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | France | US$40.8m | 11.9% |
| 2 |  Israel | US$38.4m | 11.2% |
| 3 | Germany | US$30.6m | 8.9% |
| 4 |  Singapore | US$26.3m | 7.6% |
| 5 | Netherlands | US$25.4m | 7.4% |
| 6 |  Hong Kong SAR China | US$20.3m | 5.9% |
| 7 |  Austria | US$18.7m | 5.4% |
| 8 |  Lithuania | US$14.1m | 4.1% |
| 9 |  New Zealand | US$13.3m | 3.9% |
| 10 |  United States | US$8.8m | 2.6% |
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$343.6m 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$54.2m 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.