Subheading · Chapter 15 · Heading 1516

1516.30

1516.30: Microbial fats and oils and their fractions

Subheading 1516.30 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

Customs duty 10% – 12% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1516 30 00 00 Microbial fats and oils and their fractions
  2. 1516 30 91 00 In immediate packings of a net content not exceeding 1 kg 12%
  3. 1516 30 98 00 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 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)—10% – 12%
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£954k+29.4% · previous 12 months
Average import price£58.69 per kg
Jan 2024: £3kFeb 2024: £8kMar 2024: £64kMay 2024: £74kJun 2024: £31kJul 2024: £18kSept 2024: £134kOct 2024: £40kDec 2024: £54kJan 2025: £140kFeb 2025: £34kMar 2025: £5kApr 2025: £50kMay 2025: £31kJun 2025: £147kAug 2025: £103kSept 2025: £34kOct 2025: £104kNov 2025: £47kDec 2025: £1kJan 2026: £192kFeb 2026: £58kMar 2026: £80kApr 2026: £41kMay 2026: £206kJul 2026: £49kAug 2026: £141k 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
France £933k 97.8% +27.5%
Sri Lanka £7k 0.7% +94.3%
United Arab Emirates £6k 0.6% —
Netherlands £4k 0.5% —
United States £3k 0.3% +44.4%
Poland £936 0.1% —
Italy £931 0.1% —
Ireland £0 0% -100%

Same subheading in other tariffs

World trade in 2024

1516.30 · US$36m

Trade value (US$) no reported trade < US$47kUS$47k+US$549k+US$2m+> US$5m

Exports: 70
  1. Canada: US$8m
  2. Italy: US$5m
  3. Tanzania: US$5m
  4. France: US$3m
  5. Austria: US$2m
  6. Netherlands: US$2m
  7. Bulgaria: US$2m
  8. United States: US$1m
  9. Norway: US$1m
  10. Türkiye: US$933k
  11. Malaysia: US$902k
  12. Indonesia: US$690k
  13. China: US$665k
  14. Spain: US$638k
  15. Kenya: US$549k
  16. Germany: US$537k
  17. Latvia: US$425k
  18. Belgium: US$331k
  19. India: US$183k
  20. Portugal: US$141k
  21. Poland: US$137k
  22. Sweden: US$135k
  23. Finland: US$126k
  24. Saudi Arabia: US$85k
  25. Switzerland: US$73k
  26. Ghana: US$71k
  27. Czechia: US$68k
  28. Vietnam: US$61k
  29. Singapore: US$59k
  30. Taiwan: US$47k
  31. United Arab Emirates: US$47k
  32. Thailand: US$46k
  33. South Korea: US$38k
  34. Honduras: US$25k
  35. South Africa: US$24k
  36. Croatia: US$18k
  37. Lithuania: US$18k
  38. United Kingdom: US$18k
  39. Denmark: US$17k
  40. Romania: US$15k
  41. Cyprus: US$14k
  42. Russia: US$14k
  43. Australia: US$11k
  44. Brazil: US$10k
  45. Israel: US$2k
  46. Morocco: US$2k
  47. Mexico: US$2k
  48. Iceland: US$1k
  49. Fiji: US$1k
  50. Côte d’Ivoire: US$500
  51. Congo - Kinshasa: US$300
  52. Japan: US$300
  53. Panama: US$300
  54. Costa Rica: US$200
  55. Bosnia & Herzegovina: US$100
  56. Colombia: US$100
  57. Ireland: US$100
  58. Luxembourg: US$100
  59. Chad: US$100
  60. Argentina: US$0

Top exporters

RankCountryValueShare
1 Canada US$8m 21.7%
2 Italy US$5m 13.5%
3 Tanzania US$5m 13.3%
4 France US$3m 9.4%
5 Austria US$2m 6.2%
6 Netherlands US$2m 4.9%
7 Bulgaria US$2m 4.5%
8 United States US$1m 3.6%
9 Norway US$1m 2.8%
10 Türkiye US$933k 2.6%

Top importers

RankCountryValueShare
1 South Korea US$8m 22.5%
2 Greece US$6m 17%
3 Zambia US$4m 12.1%
4 United States US$3m 7.8%
5 Hungary US$2m 5.7%
6 Austria US$2m 4.7%
7 Germany US$1m 3%
8 Tanzania US$801k 2.2%
9 Netherlands US$752k 2.1%
10 Lithuania US$747k 2.1%

Import duty on this product around the world 92

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
  • 11number of duty-free countries (MFN)
  • 80%highest: India, Türkiye, Bahamas

92

Importing countryMFN dutylines from – todata year
Albania 0% 2023
Algeria 5% 2023
Armenia 14% 12% – 15% 2023
Australia 0% 2023
Bahamas 40% 2022
Bahrain 5% 2023
Belize 40% 2023
Benin 10% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bosnia & Herzegovina 5% 2022
Botswana 10% 2023
Burkina Faso 10% 2023
Burundi 25% 2023
Cameroon 30% 2023
Canada 0% 2023
Central African Republic 30% 2023
Chad 30% 2023
China 25% 2023
Congo - Brazzaville 30% 2023
Costa Rica 14% 2023
Dominican Republic 8% 2023
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 10% 2023
European Union (27 countries) 12% 11% – 13% 2023
Fiji 15% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 10% 2023
Ghana 10% 2023
Guatemala 15% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 80% 2023
Indonesia 5% 2023
Jamaica 40% 2023
Japan 3.5% 2023
Jordan 5% 2023
Kazakhstan 9.3% 8% – 10% 2023
Kenya 25% 2023
Kuwait 5% 2023
Lesotho 10% 2023
Liberia 10% 2023
Macao SAR China 0% 2023
Madagascar 20% 2023
Malaysia 5% 2023
Maldives 0% 2023
Mali 10% 2023
Mauritius 0% 2023
Mongolia 5% 2023
Morocco 10% 2023
Mozambique 2.5% 2023
Namibia 10% 2023
Nepal 10% 2023
New Zealand 1.7% 0% – 5% 2023
Nicaragua 15% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 0% 2023
Norway 14% 2023
Oman 5% 2023
Panama 15% 2023
Papua New Guinea 13% 0% – 25% 2023
Philippines 9% 2023
Qatar 5% 2023
Rwanda 25% 2023
Saudi Arabia 5% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
South Africa 10% 2023
South Korea 8% 2023
Sri Lanka 15% 2023
St Kitts & Nevis 40% 2023
St Vincent & the Grenadines 40% 2023
Switzerland 0% 2023
Tanzania 25% 2023
Thailand 27%* 2023
Togo 10% 2023
Türkiye 47% 2023
Uganda 25% 2023
United Arab Emirates 5% 2023
United Kingdom 11% 10% – 12% 2023
United States 3.1%* 2023
Vanuatu 10% 2023
Vietnam 30% 2023
Zambia 25%* 2023
Zimbabwe 0.2% 2023

Tariff data years 2022–2023; 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
43122 Vegetable fats & oils & their fractions, partly/wholly hydrogenate
End use (BEC Rev. 5)
Intermediate goods · BEC 111210
CPC 2.1 product
21693 Vegetable oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
ISIC Rev. 4 activity
1040 Manufacture of vegetable and animal oils and fats

Earlier HS editions

HSCode
20171516.20changed
20121516.20changed
20071516.20changed
20021516.20changed
19961516.20changed
19921516.20changed

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.

  • N355338 U.S. CBP 24 November 2025 · 1516.30.00.00

    The tariff classification of Algae Oil from Norway

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

  2. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

Rule changes →

Code history

Since 2022; before, these goods were classified under 1516.20.

The UK Global Tariff divides subheading 1516.30 into 2 tariff lines; the duty is between 10% and 12% (average 11%).

In the EU Combined Nomenclature, subheading 1516.30 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 £953.8k between September 2025 and August 2026 (up 29% on the year before); France supplied 98%, followed by Sri Lanka.

In 2024, countries exported these goods worth US$36m (+76.9% year on year).

The largest exporter was Canada (US$8m), followed by Italy.

Questions and answers

What is the HS code for microbial fats and oils and their fractions?

Microbial fats and oils and their fractions fall under HS subheading 1516.30, part of heading 1516, in section III of the Harmonized System.

What is the import duty on microbial fats and oils and their fractions in the UK?

Under the UK Global Tariff, imports under 1516.30 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 microbial fats and oils and their fractions in the EU?

Under the EU Combined Nomenclature, imports under 1516.30 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 microbial fats and oils and their fractions?

Canada, with US$8m in 2024 (21.7% 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 France (98%), Sri Lanka (1%) and United Arab Emirates (1%), out of total imports of £953.8k.

Download as CSV Follow changes (RSS)