Subheading · Chapter 15 · Heading 1515
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
Rates by national line · UK Global Tariff
UK lines →- 1515 19 00 00 Other
- 1515 19 10 00 For technical or industrial uses other than the manufacture of foodstuffs for human consumption
- 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
- 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 |
|---|---|---|---|
 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
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$48.3kUS$48.3k+US$339.9k+US$3.3m+> US$9.3m
Exports: 112
- Belgium: US$61.2m
- United Kingdom: US$19.6m
- Malaysia: US$11.9m
- Germany: US$9.3m
- Belarus: US$7.7m
- China: US$7.3m
- Indonesia: US$6.6m
- Canada: US$6m
- United States: US$6m
- France: US$4.7m
- Russia: US$3.3m
- Netherlands: US$3.2m
- Bulgaria: US$2.7m
- Italy: US$2.5m
- India: US$2.4m
- Spain: US$2.1m
- Singapore: US$1.6m
- Saudi Arabia: US$1.4m
- Austria: US$1.2m
- South Africa: US$945.1k
- Ireland: US$887.6k
- United Arab Emirates: US$587.4k
- Sweden: US$547.1k
- New Zealand: US$419.4k
- Poland: US$368k
- Türkiye: US$344.1k
- Ukraine: US$339.9k
- Gambia: US$330.1k
- Senegal: US$313.9k
- Zimbabwe: US$205.8k
- Greece: US$187k
- Estonia: US$180.4k
- Uganda: US$178.8k
- Latvia: US$158.1k
- Kazakhstan: US$152.3k
- Romania: US$136.1k
- Slovenia: US$113k
- Japan: US$108.9k
- Hungary: US$107.6k
- Oman: US$105.2k
- Philippines: US$101.7k
- Thailand: US$95.5k
- Czechia: US$91.7k
- Israel: US$88.5k
- Mexico: US$84.3k
- Tanzania: US$82.9k
- South Korea: US$82.5k
- Australia: US$79.1k
- Taiwan: US$78.6k
- Denmark: US$68.8k
- Lithuania: US$66.6k
- Sri Lanka: US$58.4k
- Slovakia: US$48.3k
- Argentina: US$43.7k
- Nigeria: US$41k
- Uzbekistan: US$34.5k
- Kuwait: US$34.3k
- Portugal: US$30.3k
- Fiji: US$29.7k
- Brazil: US$28.5k
Trade value (US$) no reported trade < US$55.4kUS$55.4k+US$447.5k+US$2.4m+> US$10.3m
Imports: 168
- Gambia: US$20.8m
- Netherlands: US$20.3m
- Ireland: US$18.7m
- Germany: US$17.4m
- Norway: US$11.6m
- United States: US$10.3m
- South Korea: US$5.3m
- Italy: US$4.3m
- Japan: US$3.7m
- United Kingdom: US$3.5m
- France: US$3.2m
- Mexico: US$3.2m
- Greece: US$3m
- Spain: US$2.5m
- Canada: US$2.5m
- Indonesia: US$2.4m
- Poland: US$2.4m
- India: US$2.2m
- Malaysia: US$1.9m
- China: US$1.7m
- Taiwan: US$1.6m
- Brazil: US$1.5m
- Australia: US$1.5m
- Austria: US$1.3m
- Thailand: US$1.3m
- Denmark: US$1m
- Colombia: US$1m
- Belgium: US$1m
- Saudi Arabia: US$812.5k
- Kuwait: US$736.5k
- Jordan: US$725.1k
- Portugal: US$704.7k
- Czechia: US$694.5k
- South Africa: US$690.3k
- Sweden: US$674k
- Philippines: US$601.6k
- Fiji: US$566.3k
- United Arab Emirates: US$561.6k
- Slovenia: US$519.1k
- Mauritania: US$473.4k
- Estonia: US$461.3k
- Costa Rica: US$447.5k
- Egypt: US$384.8k
- Pakistan: US$383.5k
- Lesotho: US$374.9k
- Nigeria: US$369.7k
- Croatia: US$354.9k
- Guatemala: US$340.9k
- Guinea-Bissau: US$325.5k
- Hong Kong SAR China: US$313.2k
- Dominican Republic: US$312.9k
- Bahrain: US$306.9k
- Singapore: US$289.8k
- Switzerland: US$282.7k
- Bulgaria: US$262.6k
- New Zealand: US$254.1k
- Chile: US$238.6k
- Vietnam: US$231.4k
- Romania: US$230.4k
- Oman: US$212.4k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Belgium | US$61.2m | 36.2% |
| 2 | United Kingdom | US$19.6m | 11.6% |
| 3 |  Malaysia | US$11.9m | 7.1% |
| 4 | Germany | US$9.3m | 5.5% |
| 5 |  Belarus | US$7.7m | 4.5% |
| 6 | China | US$7.3m | 4.3% |
| 7 |  Indonesia | US$6.6m | 3.9% |
| 8 |  Canada | US$6m | 3.6% |
| 9 |  United States | US$6m | 3.5% |
| 10 | France | US$4.7m | 2.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Gambia | US$20.8m | 12.3% |
| 2 |  Netherlands | US$20.3m | 12% |
| 3 | Ireland | US$18.7m | 11.1% |
| 4 | Germany | US$17.4m | 10.3% |
| 5 |  Norway | US$11.6m | 6.8% |
| 6 | United States | US$10.3m | 6.1% |
| 7 |  South Korea | US$5.3m | 3.1% |
| 8 |  Italy | US$4.3m | 2.6% |
| 9 |  Japan | US$3.7m | 2.2% |
| 10 | United Kingdom | US$3.5m | 2.1% |
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
The tariff classification of Encapsulated Flaxseed Oil from China
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$169.1m (−4.8% year on year).
The largest exporter was Belgium (US$61.2m), 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$61.2m 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.