Subheading · Chapter 15 · Heading 1517
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
Rates by national line · UK Global Tariff
UK lines →- 1517 10 00 00 Margarine, excluding liquid margarine
- 1517 10 10 00 Containing, by weight, more than 10% but not more than 15% of milkfats 8 % + 23 GBP / 100 kg
- 1517 10 90 00 Other 16%
- 1517 10 90 10 Containing, by weight, not more than 10% of milk fats 16%
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 16% |
| 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 |
| 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$974.1kUS$974.1k+US$11.7m+US$48.2m+> US$108.6m
Exports: 140
- Poland: US$302.9m
- Belgium: US$242.3m
- Netherlands: US$119.9m
- Germany: US$117.2m
- Indonesia: US$108.6m
- Denmark: US$70.9m
- Malaysia: US$59.1m
- Russia: US$55.6m
- Spain: US$55.4m
- United States: US$53.9m
- Kenya: US$53.3m
- Brazil: US$52.2m
- Italy: US$48.8m
- Türkiye: US$48.2m
- Portugal: US$41.4m
- Tunisia: US$40m
- Australia: US$35.8m
- South Africa: US$33m
- Singapore: US$29.9m
- Colombia: US$27.9m
- Austria: US$25.3m
- Hungary: US$23m
- United Kingdom: US$21.4m
- France: US$21.3m
- Greece: US$19.9m
- Guatemala: US$18.1m
- United Arab Emirates: US$17.3m
- Egypt: US$16.9m
- Sweden: US$15.6m
- Barbados: US$13.6m
- Slovakia: US$13m
- Finland: US$12.9m
- Serbia: US$11.9m
- Honduras: US$11.7m
- Czechia: US$11.2m
- Ghana: US$10.1m
- Lithuania: US$10m
- Canada: US$9.9m
- Argentina: US$9.8m
- Romania: US$9.6m
- Kazakhstan: US$8.3m
- Bulgaria: US$8.2m
- Senegal: US$7.9m
- Dominican Republic: US$6.9m
- Croatia: US$6.6m
- Mexico: US$6m
- Ukraine: US$6m
- Oman: US$5.7m
- China: US$5.7m
- New Zealand: US$5.7m
- Costa Rica: US$5.4m
- Morocco: US$4.1m
- Venezuela: US$3.6m
- Thailand: US$3.5m
- Ireland: US$3.1m
- Saudi Arabia: US$3.1m
- Côte d’Ivoire: US$3m
- Angola: US$2.8m
- Norway: US$2.4m
- Uzbekistan: US$2.3m
Trade value (US$) no reported trade < US$3.1mUS$3.1m+US$8.9m+US$22.5m+> US$60.4m
Imports: 217
- United Kingdom: US$170.3m
- France: US$119.2m
- Hungary: US$92.6m
- Germany: US$83.5m
- Czechia: US$62.7m
- Spain: US$62.1m
- Netherlands: US$60.4m
- Belgium: US$59.6m
- Italy: US$47.1m
- Ghana: US$42.4m
- United States: US$38.7m
- Nigeria: US$36.7m
- Venezuela: US$36.6m
- Portugal: US$35.2m
- Sweden: US$34.1m
- Saudi Arabia: US$31.4m
- Mexico: US$26.1m
- Slovakia: US$24.8m
- Israel: US$24.3m
- Austria: US$23.9m
- Romania: US$22.7m
- Malaysia: US$22.5m
- Uganda: US$22m
- Uzbekistan: US$20.8m
- Chile: US$20.5m
- Poland: US$20.2m
- Finland: US$20m
- China: US$19.9m
- Kazakhstan: US$19.6m
- Libya: US$17.7m
- Bulgaria: US$17.3m
- Iraq: US$17.1m
- Greece: US$15.5m
- Ireland: US$14.7m
- Singapore: US$14m
- Australia: US$13.9m
- Switzerland: US$12.8m
- Hong Kong SAR China: US$12.6m
- Bosnia & Herzegovina: US$12.6m
- Peru: US$11.6m
- Tanzania: US$11.4m
- Thailand: US$11.3m
- El Salvador: US$11.2m
- Indonesia: US$11.2m
- Zambia: US$10.8m
- Georgia: US$10.6m
- Guinea: US$10.5m
- Mauritius: US$9.8m
- Ecuador: US$9.4m
- Estonia: US$9.2m
- Taiwan: US$9.1m
- South Korea: US$9.1m
- Nicaragua: US$9m
- Uruguay: US$8.9m
- Slovenia: US$8.9m
- Morocco: US$8.8m
- New Zealand: US$8.8m
- Guatemala: US$8.2m
- Kyrgyzstan: US$8.1m
- Armenia: US$8.1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Poland | US$302.9m | 15% |
| 2 | Belgium | US$242.3m | 12% |
| 3 | Netherlands | US$119.9m | 5.9% |
| 4 | Germany | US$117.2m | 5.8% |
| 5 |  Indonesia | US$108.6m | 5.4% |
| 6 | Denmark | US$70.9m | 3.5% |
| 7 |  Malaysia | US$59.1m | 2.9% |
| 8 |  Russia | US$55.6m | 2.8% |
| 9 | Spain | US$55.4m | 2.7% |
| 10 |  United States | US$53.9m | 2.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United Kingdom | US$170.3m | 8.4% |
| 2 |  France | US$119.2m | 5.9% |
| 3 |  Hungary | US$92.6m | 4.6% |
| 4 | Germany | US$83.5m | 4.1% |
| 5 |  Czechia | US$62.7m | 3.1% |
| 6 | Spain | US$62.1m | 3.1% |
| 7 | Netherlands | US$60.4m | 3% |
| 8 | Belgium | US$59.6m | 2.9% |
| 9 |  Italy | US$47.1m | 2.3% |
| 10 |  Ghana | US$42.4m | 2.1% |
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$302.9m 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.
Typical products
Everyday names, not part of the legal text.