Subheading · Chapter 15 · Heading 1515

1515.11

1515.11: Linseed oil and its fractions: crude oil

Official description Crude oil

Subheading 1515.11 belongs to heading 1515 (other fixed vegetable or microbial fats and oils) in chapter 15.

What you pay

Importing into UK

Customs duty 2% standard rate 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. 1515 11 00 00 Crude oil 2%

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

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • 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 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)
  • 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

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2%
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£2m-1.3% · previous 12 months
Average import price£1.34 per kg
Jan 2024: £202kFeb 2024: £247kMar 2024: £184kApr 2024: £182kMay 2024: £250kJun 2024: £166kJul 2024: £124kAug 2024: £202kSept 2024: £198kOct 2024: £153kNov 2024: £177kDec 2024: £99kJan 2025: £212kFeb 2025: £195kMar 2025: £185kApr 2025: £168kMay 2025: £181kJun 2025: £207kJul 2025: £166kAug 2025: £96kSept 2025: £152kOct 2025: £151kNov 2025: £152kDec 2025: £71kJan 2026: £186kFeb 2026: £267kMar 2026: £189kApr 2026: £76kMay 2026: £196kJun 2026: £246kJul 2026: £64kAug 2026: £262k 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
Belgium £1.6m 79.9% -0.9%
Spain £89k 4.4% +675.4%
Netherlands £88k 4.4% -39.3%
Ireland £79k 3.9% -4.6%
China £57k 2.8% -36.5%
Germany £36k 1.8% +75%
Romania £18k 0.9% -6.1%
Poland £17k 0.9% -49.9%

Same subheading in other tariffs

World trade in 2024

1515.11 · US$153.7m

Trade value (US$) no reported trade < US$46kUS$46k+US$695.2k+US$3m+> US$8.5m

Exports: 82
  1. Belgium: US$68.5m
  2. Indonesia: US$27.9m
  3. Belarus: US$8.5m
  4. Germany: US$8.1m
  5. Russia: US$8m
  6. Netherlands: US$5.1m
  7. Canada: US$3.5m
  8. Ukraine: US$3m
  9. Türkiye: US$2.3m
  10. United States: US$2m
  11. Tanzania: US$2m
  12. Kazakhstan: US$1.9m
  13. Portugal: US$1.7m
  14. Czechia: US$1.2m
  15. Austria: US$1.2m
  16. Poland: US$1.1m
  17. New Zealand: US$1.1m
  18. Italy: US$815.7k
  19. South Africa: US$695.2k
  20. France: US$682.1k
  21. United Kingdom: US$511.5k
  22. China: US$497.3k
  23. India: US$474.2k
  24. Sweden: US$377.2k
  25. Australia: US$292.5k
  26. Hungary: US$291.2k
  27. Spain: US$289.9k
  28. Ireland: US$283.3k
  29. Kenya: US$245.2k
  30. Belize: US$151.4k
  31. Romania: US$126.5k
  32. Denmark: US$102.3k
  33. Lithuania: US$102k
  34. Slovakia: US$81.9k
  35. Croatia: US$78.3k
  36. Uzbekistan: US$56.4k
  37. Japan: US$46k
  38. Latvia: US$43.5k
  39. Thailand: US$33.4k
  40. Slovenia: US$32.6k
  41. Estonia: US$32.4k
  42. Bulgaria: US$29.3k
  43. Mexico: US$28.1k
  44. Tunisia: US$26.8k
  45. Serbia: US$23.7k
  46. Kyrgyzstan: US$16.6k
  47. Greece: US$13.8k
  48. Morocco: US$12.6k
  49. Brazil: US$11.2k
  50. United Arab Emirates: US$8.1k
  51. Switzerland: US$6.4k
  52. Egypt: US$6k
  53. Pakistan: US$6k
  54. Saudi Arabia: US$5.7k
  55. Finland: US$4.6k
  56. Costa Rica: US$4.4k
  57. Singapore: US$3.9k
  58. Bahrain: US$2.9k
  59. Luxembourg: US$2.4k
  60. Afghanistan: US$2k

Top exporters

RankCountryValueShare
1 Belgium US$68.5m 44.6%
2 Indonesia US$27.9m 18.2%
3 Belarus US$8.5m 5.5%
4 Germany US$8.1m 5.3%
5 Russia US$8m 5.2%
6 Netherlands US$5.1m 3.3%
7 Canada US$3.5m 2.3%
8 Ukraine US$3m 1.9%
9 Türkiye US$2.3m 1.5%
10 United States US$2m 1.3%

Top importers

RankCountryValueShare
1 India US$28m 18.2%
2 Norway US$20.2m 13.1%
3 Germany US$14.3m 9.3%
4 Japan US$14m 9.1%
5 Netherlands US$13.4m 8.7%
6 Chile US$10.1m 6.6%
7 China US$7.2m 4.7%
8 France US$7.1m 4.6%
9 Saudi Arabia US$5.2m 3.4%
10 Spain US$3.8m 2.5%

Binding rulings for similar goods 1

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N352583 U.S. CBP 8 September 2025 · 1515.11.00.00

    The tariff classification, country of origin, and eligibility under the United States-Mexico-Canada Agreement (USMCA) for Hazelnut Oil, Walnut Oil, and Flaxseed Oil from Canada

The UK Global Tariff has one tariff line for subheading 1515.11; the duty is 2%.

Subheading 1515.11 is a single line in the EU Combined Nomenclature, where the duty is 3.2%.

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 2%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of these goods into the UK came to £2m between September 2025 and August 2026 (down 1% on the year before); Belgium supplied 80%, followed by Spain.

In 2024, countries exported these goods worth US$153.7m (−9% year on year).

The largest exporter was Belgium (US$68.5m), followed by Indonesia.

Legal notes

Additional notes

Products classified here

Questions and answers

What is the HS code for linseed oil and its fractions: crude oil?

Linseed oil and its fractions: crude oil fall under HS subheading 1515.11, part of heading 1515, in section III of the Harmonized System.

What is the import duty on linseed oil and its fractions: crude oil in the UK?

Under the UK Global Tariff, imports under 1515.11 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on linseed oil and its fractions: crude oil in the EU?

Under the EU Combined Nomenclature, imports under 1515.11 from countries without a preferential agreement are charged at 3.2%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most linseed oil and its fractions: crude oil?

Belgium, with US$68.5m in 2024 (44.6% 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 2% applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Belgium (80%), Spain (4%) and Netherlands (4%), out of total imports of £2m.

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Typical products

Everyday names, not part of the legal text.