Subheading · Chapter 15 · Heading 1517

1517.10

1517.10: Margarine, excluding liquid margarine

Margarine (not liquid)

1517.10 is the HS subheading for margarine (not liquid), under heading 1517 in chapter 15.

What you pay

Importing into UK

Customs duty 16% · specific or compound duty standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 5
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1517 10 00 00 Margarine, excluding liquid margarine
  2. 1517 10 10 00 Containing, by weight, more than 10% but not more than 15% of milkfats 8 % + 23 GBP / 100 kg
  3. 1517 10 90 00 Other 16%
  4. 1517 10 90 10 Containing, by weight, not more than 10% of milk fats 16%
  5. 1517 10 90 90 Other 16%

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 5

  • 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 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 schemeCountriesRate
standard rate (no agreement)—16%
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
CPTPP Brunei, Chile, Malaysia, Mexico, New Zealand Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire 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–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia 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–Chile agreement Chile Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway 0% + 21 GBP / 100 kg
UK–Tunisia agreement Tunisia 0% + 23 GBP / 100 kg

UK: imports by month

last 12 months£127.7m-4.8% · previous 12 months
Average import price£1.52 per kg
Jan 2024: £11.8mFeb 2024: £10.5mMar 2024: £11.7mApr 2024: £12.5mMay 2024: £11.2mJun 2024: £10.9mJul 2024: £10.5mAug 2024: £10.1mSept 2024: £11.1mOct 2024: £13mNov 2024: £11.8mDec 2024: £11.8mJan 2025: £9.9mFeb 2025: £11.7mMar 2025: £12mApr 2025: £10.3mMay 2025: £12mJun 2025: £11.4mJul 2025: £11.4mAug 2025: £7.8mSept 2025: £11.7mOct 2025: £12.3mNov 2025: £11.1mDec 2025: £12.4mJan 2026: £10.2mFeb 2026: £10.1mMar 2026: £13mApr 2026: £10.3mMay 2026: £10.2mJun 2026: £8.8mJul 2026: £9.9mAug 2026: £7.6m 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
Poland £61.1m 47.8% -3.4%
Belgium £29.6m 23.2% -10.4%
Germany £14.9m 11.7% -14.3%
Netherlands £14.5m 11.3% +0.4%
Denmark £5.7m 4.5% +41.5%
Ireland £879k 0.7% -29.1%
Portugal £258k 0.2% +263.2%
Spain £190k 0.1% -21.7%

Same subheading in other tariffs

World trade in 2024

1517.10 · US$2bn

Trade value (US$) no reported trade < US$974kUS$974k+US$12m+US$48m+> US$109m

Exports: 140
  1. Poland: US$303m
  2. Belgium: US$242m
  3. Netherlands: US$120m
  4. Germany: US$117m
  5. Indonesia: US$109m
  6. Denmark: US$71m
  7. Malaysia: US$59m
  8. Russia: US$56m
  9. Spain: US$55m
  10. United States: US$54m
  11. Kenya: US$53m
  12. Brazil: US$52m
  13. Italy: US$49m
  14. Türkiye: US$48m
  15. Portugal: US$41m
  16. Tunisia: US$40m
  17. Australia: US$36m
  18. South Africa: US$33m
  19. Singapore: US$30m
  20. Colombia: US$28m
  21. Austria: US$25m
  22. Hungary: US$23m
  23. United Kingdom: US$21m
  24. France: US$21m
  25. Greece: US$20m
  26. Guatemala: US$18m
  27. United Arab Emirates: US$17m
  28. Egypt: US$17m
  29. Sweden: US$16m
  30. Barbados: US$14m
  31. Slovakia: US$13m
  32. Finland: US$13m
  33. Serbia: US$12m
  34. Honduras: US$12m
  35. Czechia: US$11m
  36. Ghana: US$10m
  37. Lithuania: US$10m
  38. Canada: US$10m
  39. Argentina: US$10m
  40. Romania: US$10m
  41. Kazakhstan: US$8m
  42. Bulgaria: US$8m
  43. Senegal: US$8m
  44. Dominican Republic: US$7m
  45. Croatia: US$7m
  46. Mexico: US$6m
  47. Ukraine: US$6m
  48. Oman: US$6m
  49. China: US$6m
  50. New Zealand: US$6m
  51. Costa Rica: US$5m
  52. Morocco: US$4m
  53. Venezuela: US$4m
  54. Thailand: US$3m
  55. Ireland: US$3m
  56. Saudi Arabia: US$3m
  57. Côte d’Ivoire: US$3m
  58. Angola: US$3m
  59. Norway: US$2m
  60. Uzbekistan: US$2m

Top exporters

RankCountryValueShare
1 Poland US$303m 15%
2 Belgium US$242m 12%
3 Netherlands US$120m 5.9%
4 Germany US$117m 5.8%
5 Indonesia US$109m 5.4%
6 Denmark US$71m 3.5%
7 Malaysia US$59m 2.9%
8 Russia US$56m 2.8%
9 Spain US$55m 2.7%
10 United States US$54m 2.7%

Top importers

RankCountryValueShare
1 United Kingdom US$170m 8.4%
2 France US$119m 5.9%
3 Hungary US$93m 4.6%
4 Germany US$84m 4.1%
5 Czechia US$63m 3.1%
6 Spain US$62m 3.1%
7 Netherlands US$60m 3%
8 Belgium US$60m 2.9%
9 Italy US$47m 2.3%
10 Ghana US$42m 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.

  • 15%median duty
  • 25number of duty-free countries (MFN)
  • 60%highest: Barbados, Morocco, Türkiye

164

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 30% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 12% 2023 · HS 2017
Armenia 15%* 2023
Aruba 0% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 5% 2023
Bangladesh 18% 10% – 25% 2023 · HS 2017
Barbados 60% 2022 · HS 2017
Belarus 15%* 2021 · HS 2017
Belize 0% 2023
Benin 20% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 10% 2023
Brazil 12% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 35% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 7.5% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 0% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 30% 2023
Colombia 20% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 18% 5% – 30% 2023 · HS 2017
Dominica 40% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 32% 2023 · HS 2017
Egypt 10% 5% – 20% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 10% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 16% 2023
Fiji 15% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 10% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 26%* 21% – 32% 2023
India 34% 30% – 45% 2023
Indonesia 0% 2023
Iran 40% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 30% 2023
Jordan 2.5% 0% – 5% 2023
Kazakhstan 15%* 2023
Kenya 35% 2023
Kiribati 35% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 15%* 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 10% 2023
Maldives 25% 0% – 50% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 15% 2023
Mexico 20% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 15% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 50% 2023
Mozambique 20% 2023
Myanmar (Burma) 10% 2023 · HS 2017
Namibia 10% 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 26%* 2023
Norway 21% 2023
Oman 5% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 20% 2023
Papua New Guinea 0% 2023
Paraguay 12% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 15%* 2021 · HS 2017
Rwanda 35% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 5% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 10% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 0% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 3% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 0% 2023
Syria 10% 2020 · HS 2012
Tajikistan 15% 2021 · HS 2012
Tanzania 35% 2023
Thailand 30%* 2023
Togo 20% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 47% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 35% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 16% 2023
United States 6%* 2023
Uruguay 12% 2023 · HS 2017
Uzbekistan 15%* 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 25% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 7.5% 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
09101 Margarine (excluding liquid margarine)
End use (BEC Rev. 5)
Consumption goods · BEC 113101
CPC 2.1 product
21700 Margarine and similar preparations
ISIC Rev. 4 activity
1040 Manufacture of vegetable and animal oils and fats

Earlier HS editions

HSCode
20171517.10unchanged
20121517.10unchanged
20071517.10unchanged
20021517.10unchanged
19961517.10unchanged
19921517.10unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

In the UK Global Tariff, subheading 1517.10 covers 3 tariff lines and the duty is 16%. 1 line has a specific or compound duty.

The EU Combined Nomenclature divides subheading 1517.10 into 2 tariff lines; the duty is 16%. 1 line has a specific or compound duty.

Goods from 171 countries can enter the UK at a preferential rate instead of the standard 16%; 147 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported margarine (not liquid) worth £127.7m (down 5% on the year before), at an average of £1.52 per kg; Poland supplied 48%, followed by Belgium.

World trade in margarine (not liquid) reached US$2bn in 2024, down 7.4% on 2023.

Poland was the largest exporter with 15% of the total, ahead of Belgium.

Products classified here

Questions and answers

What is the HS code for margarine, excluding liquid margarine?

Margarine, excluding liquid margarine fall under HS subheading 1517.10, part of heading 1517, in section III of the Harmonized System.

What is the import duty on margarine, excluding liquid margarine in the UK?

Under the UK Global Tariff, imports under 1517.10 from countries without a preferential agreement are charged at 16%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on margarine, excluding liquid margarine in the EU?

Under the EU Combined Nomenclature, imports under 1517.10 from countries without a preferential agreement are charged at 16%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most margarine, excluding liquid margarine?

Poland, with US$303m in 2024 (15% of world exports).

Which countries can export margarine (not liquid) to the UK duty-free?

147 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 16% applies. Pick a country above to see its rate.

Where does the UK import margarine (not liquid) from?

In the 12 months to August 2026, the largest suppliers were Poland (48%), Belgium (23%) and Germany (12%), out of total imports of £127.7m.

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Typical products

Everyday names, not part of the legal text.