Subheading · Chapter 15 · Heading 1515

1515.29

1515.29: Maize (corn) oil and its fractions: other

Official description Other

1515.29 is a six-digit subheading of heading 1515, other fixed vegetable or microbial fats and oils, 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 29 00 00 Other
  2. 1515 29 10 00 For technical or industrial uses other than the manufacture of foodstuffs for human consumption
  3. 1515 29 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+23.8% · previous 12 months
Average import price£1.39 per kg
Jan 2024: £416kFeb 2024: £243kMar 2024: £102kApr 2024: £189kMay 2024: £175kJun 2024: £192kJul 2024: £531kAug 2024: £66kSept 2024: £260kOct 2024: £195kNov 2024: £143kDec 2024: £224kJan 2025: £214kFeb 2025: £212kMar 2025: £232kApr 2025: £212kMay 2025: £257kJun 2025: £175kJul 2025: £256kAug 2025: £90kSept 2025: £223kOct 2025: £266kNov 2025: £291kDec 2025: £160kJan 2026: £202kFeb 2026: £222kMar 2026: £309kApr 2026: £346kMay 2026: £280kJun 2026: £193kJul 2026: £209kAug 2026: £354k 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 £2.3m 75.3% +13%
Sweden £559k 18.3% +59.8%
Italy £56k 1.8% +29.1%
Netherlands £49k 1.6% —
China £31k 1% +120.3%
United States £29k 0.9% +164.2%
Germany £13k 0.4% —
Türkiye £7k 0.2% -33.8%

Same subheading in other tariffs

World trade in 2024

1515.29 · US$443m

Trade value (US$) no reported trade < US$277kUS$277k+US$2m+US$13m+> US$35m

Exports: 88
  1. United States: US$104m
  2. Türkiye: US$77m
  3. Saudi Arabia: US$35m
  4. Belgium: US$29m
  5. Canada: US$27m
  6. China: US$19m
  7. Italy: US$16m
  8. Egypt: US$13m
  9. France: US$13m
  10. United Arab Emirates: US$12m
  11. Russia: US$11m
  12. Tunisia: US$11m
  13. Austria: US$10m
  14. Brazil: US$8m
  15. Malaysia: US$7m
  16. South Korea: US$6m
  17. Mexico: US$5m
  18. South Africa: US$5m
  19. Hungary: US$4m
  20. Spain: US$4m
  21. Uruguay: US$3m
  22. Oman: US$2m
  23. Netherlands: US$2m
  24. Sweden: US$2m
  25. Poland: US$2m
  26. Germany: US$2m
  27. Singapore: US$1m
  28. Hong Kong SAR China: US$1m
  29. Dominican Republic: US$994k
  30. Argentina: US$945k
  31. Slovenia: US$867k
  32. Greece: US$830k
  33. Japan: US$794k
  34. Azerbaijan: US$747k
  35. India: US$736k
  36. New Zealand: US$630k
  37. Taiwan: US$589k
  38. Slovakia: US$587k
  39. Qatar: US$521k
  40. Czechia: US$480k
  41. Portugal: US$373k
  42. United Kingdom: US$350k
  43. Kuwait: US$277k
  44. El Salvador: US$191k
  45. Cameroon: US$130k
  46. Guatemala: US$126k
  47. Kenya: US$125k
  48. Pakistan: US$118k
  49. Benin: US$108k
  50. Ukraine: US$93k
  51. Colombia: US$92k
  52. Sudan: US$84k
  53. Switzerland: US$74k
  54. Cyprus: US$64k
  55. Latvia: US$60k
  56. Togo: US$56k
  57. Australia: US$54k
  58. Estonia: US$53k
  59. Jordan: US$43k
  60. Honduras: US$33k

Top exporters

RankCountryValueShare
1 United States US$104m 23.6%
2 Türkiye US$77m 17.5%
3 Saudi Arabia US$35m 7.9%
4 Belgium US$29m 6.7%
5 Canada US$27m 6%
6 China US$19m 4.3%
7 Italy US$16m 3.6%
8 Egypt US$13m 3%
9 France US$13m 2.9%
10 United Arab Emirates US$12m 2.6%

Top importers

RankCountryValueShare
1 Kuwait US$79m 18%
2 Libya US$73m 16.5%
3 United States US$32m 7.3%
4 United Arab Emirates US$30m 6.8%
5 Saudi Arabia US$25m 5.6%
6 Azerbaijan US$16m 3.7%
7 Canada US$12m 2.7%
8 Netherlands US$12m 2.7%
9 Germany US$12m 2.6%
10 Jordan US$11m 2.6%

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.

  • N325904 U.S. CBP 1 June 2022 · 1515.29.00.40

    The tariff classification of Pretreated Distiller’s Corn Oil from Curaçao

In the UK Global Tariff, subheading 1515.29 covers 2 tariff lines and the duty is 8%.

The EU Combined Nomenclature divides subheading 1515.29 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 UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported these goods worth £3.1m (up 24% on the year before), at an average of £1.39 per kg; Belgium supplied 75%, followed by Sweden.

World trade in these goods reached US$443m in 2024, down 15.4% on 2023.

The United States was the largest exporter with 23.6% of the total, ahead of Türkiye.

Questions and answers

What is the HS code for maize (corn) oil and its fractions: other?

Maize (corn) oil and its fractions: other fall under HS subheading 1515.29, part of heading 1515, in section III of the Harmonized System.

What is the import duty on maize (corn) oil and its fractions: other in the UK?

Under the UK Global Tariff, imports under 1515.29 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 maize (corn) oil and its fractions: other in the EU?

Under the EU Combined Nomenclature, imports under 1515.29 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 maize (corn) oil and its fractions: other?

The United States, with US$104m in 2024 (23.6% 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 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 (75%), Sweden (18%) and Italy (2%), out of total imports of £3.1m.