Subheading · Chapter 15 · Heading 1516
1516.10: Animal fats and oils and their fractions
Subheading 1516.10 belongs to heading 1516 (animal, vegetable or microbial fats and oils and their fractions, partly or…) in chapter 15.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1516 10 00 00 Animal fats and oils and their fractions
- 1516 10 10 00 In immediate packings of a net content not exceeding 1 kg 12%
- 1516 10 10 10 Of fish and of marine mammals 12%
- 1516 10 10 90 Other 12%
- 1516 10 90 00 Other 10%
- 1516 10 90 10 Of fish and of marine mammals 10%
- 1516 10 90 90 Other 10%
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 1
- 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 6
- Import controlVeterinary control
- Applies to goods from
- Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
- Legal act
- S.I. 2019/782
- Documents
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- 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 - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- Documents
- C400 Presentation of the required "CITES" certificate
- Y900 Declared goods do not belong to the Washington Convention (CITES)
- Import controlImport control on seal products
- Applies to goods from
- all countries
- Legal act
- 2018 No. 1034
- Documents
- C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
- C680 Written notification of import and document giving evidence where the products were acquired (seal product)
- C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
- Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 10% – 12% |
| 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 |
|---|---|---|---|
 Norway | £8.2m | 55.6% | -9.8% |
 Colombia | £2m | 13.5% | +1,094.5% |
 Chile | £1.9m | 12.5% | +62.4% |
 Ireland | £854k | 5.8% | +19% |
 Belgium | £796k | 5.4% | +10.1% |
 France | £438k | 3% | -28.8% |
 United States | £303k | 2% | +13.5% |
 China | £216k | 1.5% | -84.7% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$362kUS$362k+US$4m+US$13m+> US$52m
Exports: 90
- Norway: US$132m
- Chile: US$69m
- China: US$52m
- New Zealand: US$34m
- Netherlands: US$30m
- Germany: US$28m
- Colombia: US$22m
- Canada: US$17m
- Spain: US$13m
- Australia: US$13m
- United Kingdom: US$12m
- United States: US$9m
- Italy: US$8m
- Japan: US$7m
- Slovakia: US$7m
- France: US$7m
- United Arab Emirates: US$6m
- Denmark: US$5m
- Belgium: US$4m
- Bulgaria: US$4m
- Saudi Arabia: US$4m
- Sweden: US$4m
- Peru: US$3m
- Croatia: US$3m
- Argentina: US$2m
- Poland: US$2m
- India: US$2m
- South Korea: US$1m
- Romania: US$1m
- Ireland: US$782k
- Malaysia: US$695k
- Lithuania: US$687k
- Iceland: US$684k
- Honduras: US$659k
- Greece: US$623k
- Bolivia: US$589k
- Finland: US$529k
- Cyprus: US$456k
- Hungary: US$434k
- Austria: US$389k
- Iran: US$362k
- Philippines: US$303k
- Indonesia: US$284k
- Egypt: US$243k
- Türkiye: US$220k
- South Africa: US$212k
- Montenegro: US$205k
- Czechia: US$174k
- Taiwan: US$172k
- Brazil: US$165k
- Ukraine: US$147k
- Latvia: US$126k
- Russia: US$98k
- Kenya: US$90k
- Tunisia: US$78k
- Singapore: US$67k
- Kyrgyzstan: US$46k
- Switzerland: US$46k
- Congo - Brazzaville: US$29k
- Serbia: US$28k
Trade value (US$) no reported trade < US$120kUS$120k+US$2m+US$12m+> US$19m
Imports: 129
- United States: US$156m
- Saudi Arabia: US$46m
- South Korea: US$25m
- Germany: US$19m
- Romania: US$19m
- Netherlands: US$18m
- New Zealand: US$17m
- Australia: US$16m
- Spain: US$15m
- Japan: US$14m
- Denmark: US$14m
- China: US$13m
- Brazil: US$12m
- Italy: US$12m
- Taiwan: US$12m
- Belgium: US$10m
- France: US$10m
- Singapore: US$9m
- Hungary: US$8m
- United Kingdom: US$8m
- Norway: US$7m
- Chile: US$5m
- Türkiye: US$5m
- Sweden: US$4m
- Poland: US$3m
- Canada: US$3m
- Malaysia: US$2m
- Switzerland: US$2m
- Mexico: US$2m
- Ecuador: US$2m
- Colombia: US$2m
- Finland: US$2m
- South Africa: US$2m
- Czechia: US$1m
- Vietnam: US$1m
- United Arab Emirates: US$1m
- Slovakia: US$1m
- Slovenia: US$894k
- Kuwait: US$842k
- Qatar: US$838k
- Thailand: US$830k
- El Salvador: US$708k
- Belarus: US$687k
- Greece: US$649k
- Peru: US$640k
- Ukraine: US$609k
- Kyrgyzstan: US$564k
- Bangladesh: US$548k
- Austria: US$483k
- Portugal: US$449k
- Sri Lanka: US$448k
- Azerbaijan: US$371k
- India: US$363k
- Russia: US$320k
- Hong Kong SAR China: US$304k
- Serbia: US$303k
- Argentina: US$249k
- Philippines: US$183k
- Bulgaria: US$167k
- Egypt: US$128k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Norway | US$132m | 25.8% |
| 2 | Chile | US$69m | 13.5% |
| 3 | China | US$52m | 10.2% |
| 4 |  New Zealand | US$34m | 6.6% |
| 5 |  Netherlands | US$30m | 5.9% |
| 6 |  Germany | US$28m | 5.4% |
| 7 | Colombia | US$22m | 4.2% |
| 8 |  Canada | US$17m | 3.3% |
| 9 |  Spain | US$13m | 2.6% |
| 10 |  Australia | US$13m | 2.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$156m | 30.4% |
| 2 |  Saudi Arabia | US$46m | 9.1% |
| 3 |  South Korea | US$25m | 5% |
| 4 | Germany | US$19m | 3.8% |
| 5 |  Romania | US$19m | 3.7% |
| 6 | Netherlands | US$18m | 3.4% |
| 7 | New Zealand | US$17m | 3.3% |
| 8 | Australia | US$16m | 3.1% |
| 9 | Spain | US$15m | 2.8% |
| 10 |  Japan | US$14m | 2.8% |
Binding rulings for similar goods 9
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.
- H347637 U.S. CBP
Revocation of NY N347107; Classification of Concentrated Fish Oil TG
- H329655 U.S. CBP
Modification of NY N311042; Classification of Anchovy Oil
- N328726 U.S. CBP
The tariff classification of Anchovy Oils from Peru
- N295983 U.S. CBP
The tariff classification of EPAX 4510 TG JP Refined Fish Oil from Norway
- N296012 U.S. CBP
The tariff classification of EPAX 6015 TG Refined Fish Oil from Norway
- N296214 U.S. CBP
The tariff classification of Refined Fish Oils from Norway
9 rulings in total for this code
The UK Global Tariff divides subheading 1516.10 into 4 tariff lines; the duty is between 10% and 12% (average 11%).
In the EU Combined Nomenclature, subheading 1516.10 covers 2 tariff lines and the duty is between 10.9% and 12.8%.
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 10% – 12%.
Imports of these goods into the UK came to £14.8m between September 2025 and August 2026 (up 2% on the year before); Norway supplied 56%, followed by Colombia.
In 2024, countries exported these goods worth US$512m (+13.5% year on year).
The largest exporter was Norway (US$132m), followed by Chile.
Questions and answers
What is the HS code for animal fats and oils and their fractions?
Animal fats and oils and their fractions fall under HS subheading 1516.10, part of heading 1516, in section III of the Harmonized System.
What is the import duty on animal fats and oils and their fractions in the UK?
Under the UK Global Tariff, imports under 1516.10 from countries without a preferential agreement are charged at 10% to 12%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on animal fats and oils and their fractions in the EU?
Under the EU Combined Nomenclature, imports under 1516.10 from countries without a preferential agreement are charged at 10.9% to 12.8%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most animal fats and oils and their fractions?
Norway, with US$132m in 2024 (25.8% 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 10% – 12% 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 Norway (56%), Colombia (14%) and Chile (13%), out of total imports of £14.8m.