Subheading · Chapter 15 · Heading 1515

1515.19

1515.19: Linseed oil and its fractions: other

Official description Other

Subheading 1515.19 belongs to heading 1515 (other fixed vegetable or microbial fats and oils) in 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 3 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 19 00 00 Other
  2. 1515 19 10 00 For technical or industrial uses other than the manufacture of foodstuffs for human consumption
  3. 1515 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 3

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • 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£3.1m-10.6% · previous 12 months
Average import price£1.70 per kg
Jan 2024: £217kFeb 2024: £184kMar 2024: £160kApr 2024: £217kMay 2024: £277kJun 2024: £272kJul 2024: £146kAug 2024: £260kSept 2024: £269kOct 2024: £139kNov 2024: £250kDec 2024: £193kJan 2025: £530kFeb 2025: £228kMar 2025: £292kApr 2025: £299kMay 2025: £193kJun 2025: £658kJul 2025: £331kAug 2025: £133kSept 2025: £255kOct 2025: £373kNov 2025: £106kDec 2025: £405kJan 2026: £266kFeb 2026: £257kMar 2026: £274kApr 2026: £228kMay 2026: £394kJun 2026: £195kJul 2026: £215kAug 2026: £176k 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 £1.3m 42.3% -33%
China £884k 28.1% +104.8%
Ireland £653k 20.8% -21%
Poland £47k 1.5% +860.6%
Ghana £41k 1.3% +619.8%
Germany £34k 1.1% +44.4%
Spain £32k 1% -61.6%
France £25k 0.8% -50.9%

Same subheading in other tariffs

World trade in 2024

1515.19 · US$169m

Trade value (US$) no reported trade < US$48kUS$48k+US$340k+US$3m+> US$9m

Exports: 112
  1. Belgium: US$61m
  2. United Kingdom: US$20m
  3. Malaysia: US$12m
  4. Germany: US$9m
  5. Belarus: US$8m
  6. China: US$7m
  7. Indonesia: US$7m
  8. Canada: US$6m
  9. United States: US$6m
  10. France: US$5m
  11. Russia: US$3m
  12. Netherlands: US$3m
  13. Bulgaria: US$3m
  14. Italy: US$2m
  15. India: US$2m
  16. Spain: US$2m
  17. Singapore: US$2m
  18. Saudi Arabia: US$1m
  19. Austria: US$1m
  20. South Africa: US$945k
  21. Ireland: US$888k
  22. United Arab Emirates: US$587k
  23. Sweden: US$547k
  24. New Zealand: US$419k
  25. Poland: US$368k
  26. Türkiye: US$344k
  27. Ukraine: US$340k
  28. Gambia: US$330k
  29. Senegal: US$314k
  30. Zimbabwe: US$206k
  31. Greece: US$187k
  32. Estonia: US$180k
  33. Uganda: US$179k
  34. Latvia: US$158k
  35. Kazakhstan: US$152k
  36. Romania: US$136k
  37. Slovenia: US$113k
  38. Japan: US$109k
  39. Hungary: US$108k
  40. Oman: US$105k
  41. Philippines: US$102k
  42. Thailand: US$96k
  43. Czechia: US$92k
  44. Israel: US$89k
  45. Mexico: US$84k
  46. Tanzania: US$83k
  47. South Korea: US$83k
  48. Australia: US$79k
  49. Taiwan: US$79k
  50. Denmark: US$69k
  51. Lithuania: US$67k
  52. Sri Lanka: US$58k
  53. Slovakia: US$48k
  54. Argentina: US$44k
  55. Nigeria: US$41k
  56. Uzbekistan: US$35k
  57. Kuwait: US$34k
  58. Portugal: US$30k
  59. Fiji: US$30k
  60. Brazil: US$29k

Top exporters

RankCountryValueShare
1 Belgium US$61m 36.2%
2 United Kingdom US$20m 11.6%
3 Malaysia US$12m 7.1%
4 Germany US$9m 5.5%
5 Belarus US$8m 4.5%
6 China US$7m 4.3%
7 Indonesia US$7m 3.9%
8 Canada US$6m 3.6%
9 United States US$6m 3.5%
10 France US$5m 2.8%

Top importers

RankCountryValueShare
1 Gambia US$21m 12.3%
2 Netherlands US$20m 12%
3 Ireland US$19m 11.1%
4 Germany US$17m 10.3%
5 Norway US$12m 6.8%
6 United States US$10m 6.1%
7 South Korea US$5m 3.1%
8 Italy US$4m 2.6%
9 Japan US$4m 2.2%
10 United Kingdom US$4m 2.1%

Import duty on this product around the world 164

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)
  • 40%highest: Antigua & Barbuda, Barbados, Dominica

164

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 2% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 40% 2021 · HS 2007
Argentina 10% 2023 · HS 2017
Armenia 5% 2023
Aruba 3% 0% – 6% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 7.5% 0% – 15% 2023 · HS 2017
Bahamas 10% 2022
Bahrain 5% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 40% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 0% 2023
Benin 20% 2023
Bermuda 0% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 0% 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 4% 0% – 8% 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 15% 2023
Colombia 10% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 5% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 40% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 20% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 5% 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 6% 0% – 12% 2023 · HS 2017
Grenada 40% 2023 · HS 2012
Guatemala 5% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 40% 2023 · HS 2017
Haiti 2.5% 0% – 5% 2020 · HS 2017
Honduras 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 40% 35% – 45% 2023
Indonesia 0% 2023
Iran 10% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 40% 2023
Japan 5%* 2023
Jordan 0% 2023
Kazakhstan 0% 2023
Kenya 35% 2023
Kiribati 30% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 10% 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 0% 2023
Mexico 20% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 15% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 40% 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 5% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 0% 2023
Norway 14% 2023
Oman 5% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 2% 0% – 4% 2017 · HS 2017
Panama 5% 2023
Papua New Guinea 13% 0% – 25% 2023
Paraguay 10% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 1% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 35% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 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 15% 2023
St Kitts & Nevis 40% 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 25%* 2023
Thailand 27% 2023
Togo 20% 2023
Tonga 10% 2023 · HS 2017
Trinidad & Tobago 40% 2023 · HS 2012
Türkiye 15% 10% – 20% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 35% 2023
Ukraine 13% 5% – 20% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 4% 0% – 8% 2023
United States 3%* 2023
Uruguay 10% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 30% 2023 · HS 2017
Vietnam 15% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 6.7% 5% – 10% 2017 · HS 2017
Zambia 25%* 2023
Zimbabwe 0.4% 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
42219 Linseed oil, refined, & its fractions
End use (BEC Rev. 5)
Intermediate goods · BEC 111210
CPC 2.1 product
21691 Other vegetable oils, crude or refined, n.e.c.
ISIC Rev. 4 activity
1040 Manufacture of vegetable and animal oils and fats
1062 Manufacture of starches and starch products

Earlier HS editions

HSCode
20171515.19unchanged
20121515.19unchanged
20071515.19unchanged
20021515.19unchanged
19961515.19unchanged
19921515.19unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

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.

  • N311020 U.S. CBP 28 April 2020 · 1515.19.00.00

    The tariff classification of Encapsulated Flaxseed Oil from China

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.

  1. EU Tariff change · Applies from:

    Commission Implementing Regulation (EU) 2026/2163 of 17 September 2026 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

    CELEX 32026R2163 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff divides subheading 1515.19 into 2 tariff lines; the duty is 8%.

In the EU Combined Nomenclature, subheading 1515.19 covers 2 tariff lines and the duty is between 5.1% and 9.6%.

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 8%.

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 £3.1m between September 2025 and August 2026 (down 11% on the year before); Belgium supplied 42%, followed by China.

In 2024, countries exported these goods worth US$169m (−4.8% year on year).

The largest exporter was Belgium (US$61m), followed by the United Kingdom.

Questions and answers

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

Linseed oil and its fractions: other fall under HS subheading 1515.19, part of heading 1515, in section III of the Harmonized System.

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

Under the UK Global Tariff, imports under 1515.19 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 linseed oil and its fractions: other in the EU?

Under the EU Combined Nomenclature, imports under 1515.19 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 linseed oil and its fractions: other?

Belgium, with US$61m in 2024 (36.2% 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.

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 (42%), China (28%) and Ireland (21%), out of total imports of £3.1m.

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